Village fund management is an important challenge for village officials
that can pose crucial potential in the use of such funds. Therefore, this
study aims to test the accountability of village fund management
reviewed from the commitment of village apparatus, competence of village
apparatus, internal control system, transparency, and accessibility. The
survey method through questionnaire instrument was con-ducted in 19
villages, with a total sample of 76 village apparatus. Based on the results
of multiple regression analysis, it shows that accessibility is the most
important factor in realizing accountability of village fund management. In
addition, internal control systems and transparency have a positive effect
on the accountability of village fund management. While the commitment
and competence of village apparatus has no effect on the accountability of
village fund management. This study contributes to the literature of village
fund management both theoretically and practically.

Pengelolaan dana desa merupakan tantangan penting bagi aparatur
desa yang dapat menimbulkan potensi krusial dalam penggunaan dana
tersebut. Oleh karena itu, studi ini bertujuan untuk menguji akuntabilitas
pengelolaan dana desa ditinjau dari komitmen aparatur desa, kompetensi
aparatur desa, system pengendalian intern, transparansi, dan aksesibilitas.
Metode survey melalui instrumen kuesioner dilakukan di 19 desa, dengan
total sampel sebanyak 76 aparatur desa. Berdasarkan hasil analisis regresi
berganda menunjukkan bahwa aksesibilitas menjadi factor terpenting
dalam mewujudkan akuntabilitas pengelolaan dana desa. Selain itu,
system pengendalian intern dan transparansi berpengaruh positif terhadap
akuntabilitas pengelolaan dana desa. Sedangkan komitmen dan kompetensi
aparatur desa tidak berpengaruh terhadap akuntabilitas pengelolaan dana
desa. Studi ini memberikan kontribusi terhadap literatur pengelolaan dana
desa baik secara teoritis maupun secara praktis.