Abstract
The financial management paradigm from the center to the village that has been set for the last 5 years has not been in line with what the government aspires to do. This is shown by the many irregularities in the financial management of village funds. On this basis, this study aims to examine the internal factors that affect the accountability of village fund management. The factors studied included the competence of village officials, understanding of the financial regulations of village officials, motivation of village officials, information transparency, responsiveness of village officials and justice.This study used an explanatory survey approach. Data was collected through a questionnaire with 27 question items to 238 respondents from 36 villages in 4 districts of Bandung Raya. Data analysis used classical assumption test and Lisrell's Structural Equation Modeling (SEM). The results revealed thatthe factors of understanding financial rules, motivation, openness and fairness showed a fairly
good condition. The competence of village apparatus and the accountability of village fund management is in good condition, while the responsiveness is in poor condition. All internal factors studied have a significant effect on the accountability of village fund management. To improve the accountability of village fund governance, it is necessary to conduct training of village officials, involve the community in village development planning and convey information on the implementation of village development to the community.

Keywords: Competence, Understanding of Financial Regulations, Motivation, Responsiveness, Transparency, Justice, Accountability of Village Fund Management.