Money shall show the value of goods a society posesses, that´s what it depends from. Humans invented money to unify the system of valueing anything they might sell or buy, so that anyone is able to compare materials in terms of worthiness.

the human who makes money not the money which makes the human.

Do you mean who prints it? That´s the banks, here in Europe the ECB (Europoean Central Bank). Every currency has got its own, central and special 'printing institute'.