Kompetensi SDM Sebagai Mediasi Dalam Good Governance Dan Anngaran Berbasis Kinerja Pada Pengelolaan Dana BOS

The phenomenon that often occurs in the management of BOS funds is problem fraud and ineffectiveness, from 2016 to 2021 there are 240 corruption cases these most related use funds, which 52 cases. This study aims examine effect Good Governance Performance-Based Budgeting on Fund Management with HR Competence as an Intervening variable. sampling method used census number respondents 66 people. Questionnaires were distributed private schools under Ministry Religion Luwuk Regency, Central Sulawesi Province processed using Partial Least Square (PLS) SmartPLS 3.0. uses competence assessed one factors can have indirect influence results show either directly or through Competencies has a positive significant Management, negative no Competence.