Purpose: This study addresses uneven personnel competence, irregular training, and the suboptimal use of SRIKANDI at the Pangkalan Susu Urban Village Office. It examines how personnel capacity building, internal oversight, and digital administration interact and complement one another in strengthening fund management accountability. Research Methodology: This qualitative case study, conducted in May 2026, employed in-depth interviews, direct observation, and document analysis involving three key informants the Head of the Urban Village, the Urban Village Secretary, and the administrative operator directly involved in administration, fund management, and internal oversight. Data were analyzed through reduction, presentation, conclusion drawing, and triangulation. Results: Capacity building enhanced personnel comprehension of financial procedures and digital administration, fostering systematic documentation and reliable reporting, while internal oversight reinforced these gains through monitoring. Nonetheless, administrative integration remained constrained by limited personnel, irregular training, and inconsistent SRIKANDI utilization. Conclusions: Accountability is strengthened through the integration of continuous personnel development, effective internal oversight, and adaptive digital administration; local governments should therefore prioritize competency programs, role clarity, internal controls, and sustained digital support. Limitations: This study was limited to one urban village office and three purposively selected informants; findings may not fully generalize to urban villages with differing institutional structures, administrative capacities, and governance arrangements. Contributions: Theoretically, this study shows accountability emerges from the interaction of organizational capacity, control mechanisms, and digital administration rather than reporting compliance alone; practically, it guides efforts to strengthen personnel competence, internal oversight, and digital-administration readiness.