<![CDATA[Abstract. The purpose of this study is to describe and analyze the factors that influence the accountability of village fund allocation management (case study in Yosowilangun District, Lumajang District). The formulation of the research problem is: (1) The role of village apparatus influences the accountability of village fund allocation management in Yosowilangun District, Lumajang District. (2) The village internal control system influences the accountability of village fund allocation management in Yosowilangun District, Lumajang District. The research method used is quantitative research with data analysis techniques in this study using multiple linear regression with SPSS 23 software tools. The sample in the study amounted to 42 respondents. The sampling technique uses saturated samples. The results of the study stated that: (1) the role of the village apparatus had a positive and significant effect on the accountability of village fund allocation management in Yosowilangun District, Lumajang District, (2) the internal control system had a positive and significant effect on the accountability of village fund allocation management in Yosowilangun District Lumajang District.Keywords: the role of village device, internal control system, accountability of village fund allocation management Abstrak. Tujuan penelitian ini yaitu mendeskripsikan dan menganalisis faktor yang mempengaruhi akuntabilitas pengelolaan alokasi dana desa (studi kasus pada Kecamatan Yosowilangun Kabupaten Lumajang). Rumusan masalah penelitian yaitu: (1) Peran perangkat desa berpengaruh terhadap akuntabilitas pengelolaan alokasi dana desa di Kecamatan Yosowilangun Kabupaten Lumajang. (2) Sistem pengendalian internal desa berpengaruh terhadap akuntabilitas pengelolaan alokasi dana desa di Kecamatan Yosowilangun Kabupaten Lumajang. Metode penelitian yang digunakan yaitu penelitian kuantitatif dengan teknik analisis data dalam penelitian ini menggunakan regresi linier berganda dengan alat bantu software SPSS 23.. Sampel pada penelitian berjumlah 42 responden. Teknik pengambilan sampel menggunakan sampel jenuh. Hasil penelitian menyatakan bahwa: (1) peran perangkat desa berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan alokasi dana desa di Kecamatan Yosowilangun Kabupaten Lumajang, (2) sistem pengendalian internal berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan alokasi dana desa di Kecamatan Yosowilangun Kabupaten Lumajang.Kata Kunci: peran perangkat desa, sistem pengendalian internal, akuntabilitas pengelolaan anggaran dana desa]]>
