This study aims to examine and analyze the effect of the village financial system application on the accountability of village financial management with organizational commitment as a mediator. The sample of this study used village officials belonging to the PulauPulau Aru sub-district through the purposive sampling method, so that the final sample size was 74. The hypotheses were tested using SEM-PLS (SmartPLS). The results of the study show that the village financial system application has a positive and significant effect on village financial management accountability and organizational commitment, organizational commitment has a positive effect on village financial management accountability, and organizational commitment partially mediates the effect of the village financial system applications on village financial management accountability. The results of the qualitative study through interviews with the three respondents showed results that supported the quantitative study.

Keywords : Village Financial System Applications, Organizational Commitment, Village Financial Management Accountability