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The big role the village has received in managing the finances of its own village, accompanied by great responsibilities. Therefore the village government must be able to apply the principle of accountability in its governance, where all the end of the activities of village governance must be accountable to the community, as well as the participation of village communities in development, governance, and empowerment is very necessary in order to lead to the realization of good village governance, responsible and budgetary discipline (good governance). Based on the results of data analysis, the linear equation Y = 5,415 + 0,389X1 + 0,862X2 and the results of the simultaneous data analysis of accountability for managing village fund allocation and community participation in village development, shows the value of Fcount 197.338> Ftable 3.09 with a significance level of 0.000 <0, 05 and R2 value of 0.803. Based on the results of partial data analysis, the accountability of managing the allocation of village funds to village development shows that the value of tcount is 15.733> t table 1.984 with a significance value of 0.000 <0.05. Based on the results of partial data analysis of community participation in village development, it showed that the value of tcount was 18.333> ttable 1.984 with a significance value of 0.05.
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