<p>Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui besarnya pengaruh literasi keuangan, kompetensi sumber daya manusia dan  sikap  love  of  money terhadap  pengelolaan  keuangan  UMKM  di Kecamatan Ungaran  Timur.  Populasi  yang  digunakan  yaitu  93  responden  yang  merupakan seluruh usaha kuliner yang ada di Kecamatan Ungaran Timur. Teknik pengambilan sampel dilakukan dengan metode sampel jenuh atau nama lainnya adalah metode sensus  yang  menggunakan  seluruh  anggota  populasi  untuk  digunakan  menjadi sampel.   Uji   hipotesis   dilakukan   dengan   menggunakan   analisis   regresi   linear berganda. Hasil penelitian ini membuktikan bahwa variabel literasi keuangan berpengaruh   positif   tetapi   tidak   signifikan   terhadap   pengelolaan   keuangan, kompetensi sumber daya manusia berpengaruh positif dan signifikan terhadap pengelolaan keuangan dan sikap <em>love of  money </em>berpengarh positif dan signifikan terhadap pengelolaan keuangan UMKM di Kecamatan Ungaran Timur.</p><p>Kata Kunci: Literasi Keuangan, Kompetensi Sumber Daya Manusia, Sikap <em>Love Of</em> <em>Money</em>, Pengelolaan Keuangan.</p><p>This study was a quantitative study that aims to determine the magnitude of financial literacy, human resource competence, and the attitude of love of money that influences the financial management of MSMEs in the East Ungaran District. The population used is 93 respondents were all culinary businesses in East Ungaran District. The sampling technique used is the saturated sample method or another name was the census method which used all members of the population to be used as samples. Hypothesis testing was carried out using multiple linear regression analysis. The results of this study proved that the financial literacy variable had a positive but not significant effect on financial management, human resource competence had a positive and significant effect on financial management and the attitude of love of money had a positive and significant impact on the financial management of MSMEs in East Ungaran District.</p>Keywords: Financial Literacy, Human Resource Competence, Love Of Money Attitude, Financial Management.

<p><em>This study aims to determine the effect of accounting information systems, self esteem, locus of control, budget participation on the budgetary slack at Perusahaan. The population in this study were employees involved in budgeting in each division / department at Perusahaan, amounting to 118 people. This study uses census sampling techniques, namely the use of the entire population without having to draw the research sample as an observation unit.</em></p><p><em>The results of this study show that the accounting information system and locus of control variables have a significant positive effect on the budgetary slack, while the variables of self-esteem and budget participation have no effect on the budgetary slack at Perusahaan.</em></p><p><strong><em>Keywords</em></strong><em> : Accounting Information Systems, Self Esteem, Locus of Control, Budget Participation, Budgetary Slack.</em></p>