Implementation of Accounting Information Systems in Village Fund Management Accountability

This study aims to examine the effect of accounting information systems on accountability for village fund management in Boyolali Regency with control variables of village development index, village fund ceiling, and population. The study was conducted in 40 villages in Boyolali Regency with the criteria of village development index at the developing village stage. Data collection was collected by filling out questionnaires and secondary data for control variables taken from the official government website. The results of this study indicate that accounting information systems have an effect on accountability for village fund management in Boyolali Regency. The control variable of population has a positive effect on accountability for village fund management. The village development index and village fund allocation have a negative effect on accountability for village fund management.