This study aims to investigate the influence of village apparatus competence and information techonology utilization on the accountability of village fund management in Tilango Sub-district, Gorontalo Regency. The study employed a quantitative method with primary data collected through a questionnaire. A pusposive sampling tecnique was employed, resulting in a sample size of 103 participants. The analysis method utilized is Sturctural Equation Modeling (SEM) with the assistance of AMOS software. The finding indicate that: 1) Village apparatus competence has an insignificant influence on the accountability of village fund management; 2) Information technology utilization also has an insignificant influence on the accountability of village fund management; 3) Both village apparatus competence and information technology utilization collectively have a significant influence on the accountability of village fund management.
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