Quite probably the ancient Babylonians.
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The Babylonians
no on 60
The Babylonians had not discovered fractions and 60 is a fairly low number which can be factorised by many numbers which made it useful.
Those people dealt with the sexadecimal matemathical system which use a 60 digit base. with that they could keep track of time.
Many ancient cultures had not invented fractions in their number system. The number 60 was chosen because it have many factors. We use relics of it today when reading the time. 60 seconds to a minute, 60 minutes to an hour.