<![CDATA[Accountability in village fund management is essential for ensuring transparent, compliant, and responsible use of public resources. However, the effectiveness of financial information systems and internal control mechanisms in supporting accountability may vary across local government contexts. This study aimed to analyze the effects of the Village Financial System (SISKEUDES) and the Government Internal Control System (SPIP) on Village Fund management accountability in Camba District, Maros Regency. A quantitative survey design was employed, with data collected through questionnaires distributed to village officials involved in village financial management. Respondents were selected using purposive sampling, and the data were analyzed using multiple linear regression with the assistance of the Statistical Package for the Social Sciences (SPSS). The results showed that the implementation of SISKEUDES had no statistically significant effect on Village Fund management accountability, whereas SPIP had a positive and statistically significant effect. Simultaneously, SISKEUDES and SPIP had a significant effect on accountability. These findings highlight the importance of effective internal control in strengthening accountability in village financial governance. They also indicate that the implementation of SISKEUDES requires further optimization to ensure that its use contributes more effectively to accountable financial management. This study provides practical insights for village governments into strengthening internal control mechanisms and improving the utilization of financial information systems to support transparent, compliant, and accountable Village Fund management.]]>
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