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This article examines a range of issues in the implementation of village governance to enhance public accountability. Subsequent to village law, a village now has to deal with how to manage government finances by promoting public accountability knowing that public accountability is the spirit of reviving democracy in village government. This study investigates the practice of village fund governance by collecting qualitative data from 9 villages in Enrekang Regency, South Sulawesi. The villages were randomly selected, one village in 9 sub-districts of 12 sub-districts in Enrekang. There were three primary causes of the lack of public accountability, namely: institutional arrangement, social organizations, and local culture. In practice, each cause has a different impact on determining the level of accountability in a village. It implies that the principles of good governance are still not fully embraced by local villagers and village government.
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