Determinan Akuntabilitas Keuangan Desa: Gaya Kepemimpinan, Kompetensi Aparatur, SISKEUDES, Dan Pemahaman Regulasi

This study aims to determine the role of leadership style, bureaucratic competence, implementation of SISKEUDES, and understanding of regulations in creating accountable village financial management in villages in South Banawa District. A quantitative numerical approach was applied by distributing questionnaires to 64 village officials, which were analysed using multiple linear regression in the SPSS 25 application. The research findings revealed a significant positive role in shaping the accountability of village financial management, which was realised through the contribution of apparatus competence, the implementation of SISKEUDES, and understanding of regulations. Meanwhile, leadership style had a significant negative influence. The research findings emphasise the importance of optimising the capacity building of officials, strengthening understanding of regulations, and using the village financial system to create accountability in village financial management, as well as the need to evaluate the leadership style of village heads to align with the principles of good village governance.