<![CDATA[Village fund management accountability is essential for strengthening transparent and responsible local governance amid fiscal decentralization and digital transformation. While previous studies have emphasized institutional competence and community participation, they have paid limited attention to the digital divide as a governance factor; therefore, this study examines the effects of village apparatus competence, community participation, and the digital divide on village fund management accountability inSindangwangiDistrict,MajalengkaRegency. This study used a quantitative explanatory approach and survey data from 150 village officials and community members. The data wereanalyzedusing Ordinary Least Squares (OLS) multiple linear regression to evaluate both partial and simultaneous effects among the variables. The findings show that village apparatus competence has a positive and significant effect on accountability, whereas community participation and the digital divide have no significant individual effects. However, all three variables jointly significantly influence village fund management accountability. This study contributes to public governance literature by demonstrating that institutional competence is the primary enabling condition for accountable village financial governance within an integrated governance framework. These findings suggest that sustainable accountability requires competency development supported by meaningful public participation and inclusive digital governance.]]>
