This study aims to determine the effect of the quality of human resources and accounting systems on village financial management accountability. Respondents for this research were the Rajabasa Lama 1 Village and Apparatus Organization, Labuhan Ratu, East Lampung. sample data collection was taken based on non-probability sampling with a purposive sampling system. The results of the quality of human resources have a significant effect on village financial accountability. Village apparatus has a significant effect on village financial accountability. The village accounting system has a significant effect on village financial accountability.
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