<![CDATA[The accountability of Village Fund management has become a strategic issue due to the increasing allocation of Village Funds and the persistent challenges encountered in their management at the village level. Strengthening the village apparatus competence, enhancing community participation, and ensuring budget target clarity are considered essential measures to improve accountability throughout the planning and implementation of village development programs. This study aims to empirically examine the effects of village apparatus competence, community participation, and budget target clarity on the accountability of Village Fund management. The study was conducted in Gianyar Regency, Bali Province, involving village government officials from 64 villages selected using a purposive sampling technique. The respondents consisted of Village Heads, Village Secretaries, Village Financial Officers, and members of the Village Consultative Body (BPD). The collected data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. The findings indicate that village apparatus competence, community participation, and budget target clarity have positive effects on the accountability of Village Fund management. These results suggest that improving the village apparatus competence, increasing community involvement in Village Fund management, and establishing clear budget objectives contribute to more accountable Village Fund governance. The study highlights the importance of strengthening the capacity of village government personnel, expanding community participation through village deliberation forums, and implementing measurable goal-oriented budgeting as key strategies for enhancing the accountability of Village Fund management.]]>
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