Penelitian ini bertujuan untuk menguji pengaruh transparansi, kompetensi aparatur desa dan sistem pengendalian internal terhadap akuntabilitas pengelolaan dana desa. Penelitian ini dilakukan dengan menggunakan metode deskriptif dan verifikatif. Populasi adalah seluruh desa di Kecamatan Darma dan Kecamatan Nusaherang yang berada di kabupaten Kuningan sebanyak 27 desa. Sampel yang diambil sebanyak 162 responden. Teknik pengambilan sampel yang digunakan adalah menggunakan rumus slovin dan diambil dengan cara proposional sampling dimana seluruh populasi tidak dijadikan sampel.Teknik analisis data yang digunakan yaitu menggunakan Partial Least Square (PLS) versi 3.0. Berdasarkan hasil uji hipotesis dengan Bootstrapping menunjukkan bahwa Transparansi berpengaruh Positif signifikan terhadap Akuntabilitas Pengelolaan Dana Desa. Kompetensi Aparatur Desa berpengaruh Positif signifikan terhadap Akuntabilitas Pengelolaan Dana Desa. Sistem Pengendalian Internal berpengaruh Positif signifikan terhadap Akuntabilitas Pengelolaan Dana Desa. Hasil estimasi menunjukan kemampuan prediksi dari model ini sebesar 79,5% sedangkan sisanya 20,5% dipengaruhi oleh faktor lain yang tidak diteliti.

Kata Kunci: Transparansi, Kompetensi Aparatur Desa, Sistem Pengendalian Internal dan Akuntabilitas pengelolaan Dana Desa

This study aims to examine the effect of transparency, the competence of village officials and the internal control system on the accountability of village fund management.Accountability of village fund management. This research was conducted using descriptive and verification methods. Descriptive and verification methods. The population is all villages in Darma and Nusaherang sub-districts in Kuningan regency, totaling 27 villages. Kuningan has as many as 27 villages. The sample taken162 respondents. The sampling technique used The sampling technique used is using the Slovin formula and is taken by propotional sampling where the entire population is taken as 162 respondents. Sampling where the entire population not sampled.The data analysis technique used is using Partial Least Square (PLS) version 3.0. Based on the test results hypothesis testing with Bootstrapping shows that Transparency has a significant positive effect on the Accountability of Village Fund Management. Village Fund Management. The competence of the Village Apparatus has a significant positive effect on the Accountability of Village Fund Management. Internal Control System has a significant positive effect on the Accountability of Village Fund Management. Estimation results estimation results show the predictive ability of this model is 79.5% while the remaining 20.5% is influenced by other factors not examined.

Keywords: Transparency, Village Apparatus Competence, Internal Control System Internal Control System and Accountability of Village Fund Management