- In a partial test, the role of village apparatuses has been found to have a considerable positive impact that has the capability of affecting village fund management accountability. Village apparatuses competency displays a substantial beneficial influence that affects village fund management accountibility. Further discovery displays that the engagement of a community exhibitsa significant effect that proposes the ability to affect village management and accountability. SIRENDES is unable to control the link between the function of village institutions and village money management accountibility. Furthermore, SIRENDES has the ability to help alleviate the connection that links village apparatus roles and the accountibility of managing fund.

Keywords : Accountability; Village Fund Management; Role; Competence; Community Participation; SIRANDES).