<![CDATA[This study aims to analyze the influence of accountability on village fund management in Gunungguruh District, Sukabumi Regency. This research is motivated by ongoing problems of village fund misuse and weak accountability of village officials in village financial management. The approach used is quantitative with descriptive verificative methods. The research population includes all villages in Gunungguruh District, with sample determination using non-probability sampling through census method. Data were collected through questionnaires, interviews, and documentation, then analyzed using simple linear regression analysis. The results show that accountability has a positive and significant influence on village fund management. The regression equation is Y = 0.479 + 0.311X, with a t-value of 11.977 > t-table 1.670 and a significance of 0.000 < 0.05. The coefficient of determination (R²) is 0.702, indicating that 70.2% of the variation in village fund management can be explained by accountability, while 29.8% is explained by other variables outside the model. This finding indicates that the higher the level of village officials' accountability, the better the quality of village fund management, which includes aspects of planning, implementation, administration, reporting, and accountability. This research recommends strengthening accountability systems through improving village officials' capacity, transparent reporting, and community participation in village fund supervision.]]>
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