<![CDATA[AbstrakPemerintah menekankan pembangunan pedesaan sebagai langkah awal Pembangunan, dimana desa yang kaya dan terkelola dengan baik diharapkan dapat mendorong pembangunan manusia. Hibah pedesaan yang diberikan oleh APBN bertujuan untuk mendorong pembangunan desa dengan peningkatan akuntabilitas pengelolaan dana desa melalui sistem keuangan desa (Siskeudes) dan Sistem Pengendalian Intern Pemerintah (SPIP). Penelitian ini bertujuan untuk menganalisis dampak Siskeudes, SPIP, kompetensi aparat desa, dan partisipasi masyarakat terhadap akuntabilitas pengelolaan dana desa. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner yang disebarkan kepada anggota BPD di Kecamatan Limbangan, Kabupaten Kendal. Data dianalisis menggunakan analisis regresi linier berganda dengan program SPSS. Hasil penelitian menunjukkan bahwa Siskeudes berpengaruh positif terhadap akuntabilitas pengelolaan dana desa, sedangkan SPIP, kompetensi aparat desa, dan partisipasi masyarakat tidak memiliki pengaruh signifikan. Penelitian ini merekomendasikan peningkatan implementasi Siskeudes untuk memperkuat akuntabilitas dan pengelolaan keuangan desa. Sementara itu, perlu adanya peningkatan kompetensi aparat desa dan partisipasi masyarakat agar dapat berkontribusi lebih efektif dalam pengelolaan keuangan desa. Kata kunci: siskeudes; spip; kompetensi; partisipasi, akuntabilitas AbstractThe government emphasizes rural development as the first step in development, where rich and well-managed villages are expected to encourage human development. Rural grants provided by the APBN aim to encourage village development by increasing accountability in managing village funds through the village financial system (Siskeudes) and the Government Internal Control System (SPIP). This research aims to analyze the impact of Siskeudes, SPIP, competency of village officials, and community participation on accountability in managing village funds. The research method uses a quantitative approach with data collection techniques through questionnaires distributed to BPD members in Limbangan District, Kendal Regency. Data were analyzed using multiple linear regression analysis with the SPSS program. The results of the research show that Siskeudes has a positive influence on accountability in village fund management, while SPIP, competency of village officials and community participation do not have a significant influence. This research recommends increasing the implementation of Siskeudes to strengthen accountability and management of village finances. Meanwhile, there is a need to increase the competence of village officials and community participation so that they can contribute more effectively to village financial management. Keywords: siskeudes; spip; competency; partisipation; accountability]]>
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