This study aims to look at the influence of communication, information technology, and organizational commitment on understanding HR in the implementation of accrual-based SAP. This research took a sample of the Sleman district government. Where in LAKIP Sleman it is stated that there are obstacles regarding understanding. This research uses saturated samples due to the limited sample available so that the entire population is sampled. The results of the study show that communication and information technology have an influence on human resource understanding. Similarly, organizational commitment also proved to be an intervening variable in this study.