<![CDATA[AbstractThe aim of this research is to determine the influence of the Village Head Leadership variable on the accountability of village fund management. This type of research is survey research with a quantitative descriptive approach. The sample for this research was 186 respondents, determined using a non-probability sampling method. The technique used is purposive sampling technique. Data were analyzed using multiple linear regression analysis. The analysis shows that partially the leadership variables of the village head and the supervisory function of the Village Consultative Body (BPD) have a significant effect on the accountability of village fund management. Then, simultaneously the leadership variables of the village head and the supervisory function of the Village Consultative Body (BPD) have a significant effect on the accountability of village fund management. To increase accountability in managing village funds, village governments need to update and report village finances via digital media, increase the capacity of state officials in managing village funds, increase compliance with existing operational standards and regulations, and village heads need to supervise the community. Apart from that, future researchers should add other independent variables that are effective in measuring the accountability of village fund management. Keywords: Village Head Leadership, BPD Oversight Function, Accountability, Village FundsAbstrak Penelitian ini bertujuan untuk mengetahui pengaruh variabel Kepemimpinan Kepala Desa terhadap akuntabilitas pengelolaan dana desa. Jenis penelitian ini adalah penelitian survei dengan pendekatan deskriptif kuantitatif. Sampel penelitian ini sebanyak 186 responden yang ditentukan dengan menggunakan metode non probability sampling. Teknik yang digunakan adalah teknik purposive sampling. Data dianalisis dengan menggunakan analisis regresi linier berganda. Hasil analisis menunjukkan bahwa secara parsial variabel kepemimpinan kepala desa dan fungsi pengawasan Badan Permusyawaratan Desa (BPD) berpengaruh signifikan terhadap akuntabilitas pengelolaan dana desa. Kemudian, secara simultan variabel kepemimpinan kepala desa dan fungsi pengawasan Badan Permusyawaratan Desa (BPD) berpengaruh signifikan terhadap akuntabilitas pengelolaan dana desa. Untuk meningkatkan akuntabilitas pengelolaan dana desa, pemerintah desa perlu memperbarui dan melaporkan keuangan desa melalui media digital, meningkatkan kapasitas aparatur negara dalam mengelola dana desa, meningkatkan kepatuhan terhadap standar operasional dan peraturan yang ada, dan kepala desa perlu melakukan pengawasan terhadap masyarakat. Selain itu, peneliti selanjutnya dapat menambahkan variabel independen lain yang efektif dalam mengukur akuntabilitas pengelolaan dana desa. Kata Kunci: Kepemimpinan Kepala Desa, Fungsi Pengawasan BPD, Akuntabilitas, Dana Desa]]>
