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This study aims to analyze the influence of accountability, transparency, and participation on the management of Village Fund Allocation in achieving good governance in the villages of Plemahan Subdistrict, with internal control as a moderating variable. This study is a quantitative study. The results of this study indicate that accountability and participation have a significant influence on the management of Village Fund Allocation. However, transparency does not significantly influence the management of Village Fund Allocation. The presence of the moderating variable of internal control can moderate the influence of accountability on the management of Village Fund Allocation and moderate the influence of participation on the management of Village Fund Allocation. Meanwhile, internal control cannot moderate the influence of transparency on the management of Village Fund Allocation. This study shows that effective management of Village Fund Allocation does not only depend on accountability and participation but is also greatly influenced by the strength of the internal control system. Therefore, strengthening the internal control system at the village level is an important step to ensure that accountability and community participation can function optimally in achieving good governance. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh akuntabilitas, transparansi, dan partisipasi terhadap pengelolaan Alokasi Dana Desa dalam pencapaian good governance di desa Kecamatan Plemahan, dengan pengendalian internal sebagai variabel moderasi. Penelitian ini merupakan penelitian kuantitatif. Hasil penelitian ini menunjukkan bahwa akuntabilitas dan partisipasi berpengaruh signifikan terhadap pengelolaan Alokasi Dana Desa. Namun, transparansi tidak berpengaruh signifikan terhadap pengelolaan Alokasi Dana Desa. Adanya variabel moderasi pengendalian internal dapat memoderasi pengaruh akuntabilitas terhadap pengelolaan Alokasi Dana Desa dan memoderasi pengaruh partisipasi terhadap pengelolaan Alokasi Dana Desa. Sedangkan pengendalian internal tidak dapat memoderasi pengaruh transparansi terhadap pengelolaan Alokasi Dana Desa. Penelitian ini menunjukkan bahwa pengelolaan Alokasi Dana Desa yang efektif tidak hanya bergantung pada akuntabilitas dan partisipasi, tetapi juga sangat dipengaruhi oleh kekuatan sistem pengendalian internal. Oleh karena itu, penguatan sistem pengendalian internal di tingkat desa menjadi langkah penting untuk memastikan akuntabilitas dan partisipasi masyarakat dapat berjalan optimal dalam mewujudkan good governance. Kata Kunci: Akuntabilitas, Transparansi, Partisipasi, Pengelolaan Alokasi Dana Desa, Pengendalian Internal.
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