The Indonesian Accounting Review Vol. 13, No. 1, January - June 2023, pages 115 - 131 Accountability of village fund management during the covid-19 pandemic (Study on village government in Dayun District, Siak Regency) Sahala Purba*, Junika Napitupulu, Andro Siregar Universitas Methodist Indonesia, Medan, Sumatera Utara, Indonesia ARTICLE INFO Article history Received 13 September 2022 Revised 03 March 2023 Accepted 03 March 2023 JEL Classifcation: M41 Key words: Accountability, Village government,Village fund management. DOI: 10.14414/tiar.v13i1.3258 * Corresponding author, email address: sahala824@gmail.com ABSTRACT This study aims to examine the effect of the competence of village government offcials, citizen participation, application of information technology, organizational commitment, transparency, and internal control systems on the accountability of village fund management in village government. This study is a quantitative study using primary data obtained by distributing questionnaires. The analysis method used is multiple linear regression. This study was conducted in 11 villages in Dayun District, Siak Regency, Riau Province, Indonesia. Each village was represented by 4 respondents consisting of the village head, village secretary, fnancial offcer, and 1 member of the Village Consultative Agency (BPD). The research was conducted from April to May 2022. The results show that the competence of village offcials, citizen participation, the application of information technology, and internal control systems have an effect on the accountability of village fund management, but organizational commitment and transparency have no effect on the accountability of village fund management. Adequate competence of village offcials, high citizen participation, application of good information technology, and application of an appropriate internal control system can increase the accountability of village fund management during the COVID-19 pandemic. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh kompetensi aparatur pemerintah desa, partisipasi warga, penerapan teknologi informasi, komitmen organisasi, transparansi, dan sistem pengendalian intern terhadap akuntabilitas pengelolaan dana desa. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer yang diperoleh dengan penyebaran kuesioner. Metode analisis yang digunakan adalah regresi linier berganda. Penelitian ini dilakukan di 11 desa di Kecamatan Dayun Kabupaten Siak, Provinsi Riau, Indonesia. Setiap desa diwakili oleh 4 orang responden yang terdiri dari kepala desa, sekretaris desa, petugas keuangan, dan 1 orang anggota Badan Permusyawaratan Desa (BPD). Penelitian dilakukan pada bulan April hingga Mei 2022. Hasil penelitian menunjukkan bahwa kompetensi perangkat desa, partisipasi warga, penerapan teknologi informasi, dan sistem pengendalian intern berpengaruh terhadap akuntabilitas pengelolaan dana desa, namun komitmen organisasi dan transparansi tidak berpengaruh terhadap akuntabilitas pengelolaan dana desa. Kompetensi perangkat desa yang memadai, partisipasi warga yang tinggi, penerapan teknologi informasi yang baik, dan penerapan sistem pengendalian intern yang tepat dapat meningkatkan akuntabilitas pengelolaan dana desa di masa pandemi COVID-19. This work is licensed under a Creative Commons Attribution 4.0 International License.