This study aims to determine: The effect of accountability on village financial management. The effect of transparency on village financial management. The effect of quality of human resource on village financial management. The population in this study was 74 villages in Solok Regency, West Sumatra. The sample used in this study was 43 villages with a total of 129 respondents. Respondents consist of: Village head, village secretary and head of finance. The sampling method used was proportional stratified random sampling. The analytical method used in this study is multiple linear regression analysis. The analytical method used is multiple linear regression analysis. The results of this study indicate that: Accountability influences village financial management. Transparency affects village financial management. Quality of human resource influence the village financial management. Penelitian ini bertujuan untuk menguji: Pengaruh akuntabilitas terhadap pengelolaan keuangan desa. Pengaruh transparansi terhadap pengelolaan keuangan desa. Pengaruh kualitas sumber daya manusia terhadap pengelolaan keuangan desa. Jumlah keseluruhan populasi pada penelitian sebanyak 74 Desa yang terletak di Kabupaten Solok, Sumatra Barat. Dalam penelitian ini, sampel yang dipakai sebanyak 43 desa yakni jumlah keseluruhan responden sebanyak 129. Responden terdiri dari: Kepala desa, Sekretaris desa dan Kaur keuangan. Metode pengambilan sampel menggunakan proportional stratified random sampling. Metode analisis yang digunakan ialah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa: Akuntabilitas berpengaruh terhadap pengelolaan keuangan desa. Transparansi berpengaruh terhadap pengelolaan keuangan desa. Kualitas sumber daya manusia berpengaruh terhadap pengelolaan keuangan desa.