CONCLUSIONS AND RECCOMENDATIONS
Based on the analysis, we can conclude that human capital has positive influence on cultural capital. The higher the human capital, primarily reflected in the work experience, will result in increasing the capital of culture in the working environment of local government in the province of South Sulawesi. However, it does not directly affect the financial condition of the area. Similar results were found in the influence of the cultural capital of the regional financial condition and significant positive effect so that the higher the cultural capital will affect the financial condition of the higher regions. In addition, it was found that the indirect result of human capital affect the financial condition of the area through the intermediary of the cultural capital. In other words, it was found mediating effect on the influence of human capital on the financial condition of the area. Based on the analysis research, regional governments are advised to take improved human resource-oriented policies (particularly improved skill/experience of the employees). Moreover, it is recommended that future research engage the general public or stakeholders as respondents in order to obtain more comprehensive results.