<![CDATA[ The purpose of this study is to determine and analyze the effect of Competence and Internal Control System on Village Government Accountability in managing Village Fund Allocation, the extent to which the Application of Competency Factors and Internal Control Systems using the Accountability Framework and to determine the obstacles faced by government officials in increasing Accountability Village Fund Allocation Management (ADD). This study uses explanatory research, the research site is in Sigi Regency with a total sample of 61 samples using random sampling. The analysis technique used is Multiple Linear Regression, hypothesis testing using a significance level of = 0.05 with the help of the SPSS version 16.00 program. Test the validity with the corrected item-total correlation technique with the minimum requirement of r = 0.3. Reliability test using Cronbach Alpha coefficient with coefficient limit > 0.6. The results of the analysis of hypothesis testing indicate that the Apparatus Competence variable has no significant effect on Accountability in ADD Management, while the Internal Control System variable has a positive influence on Accountability in ADD Management. ]]>
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