Abstract

Village Fund has been running for nine years to support the national development from the rural area. Most villages in Indonesia have grown into developing, developed and independent village. However, there are still many villages with disadvantaged and very disadvantaged status. The purpose of this study is to reveal the accountability of village fund management in villages with very disadvantaged status. The research data used in this study comes from the village development index (IDM) the ministry of villages, development of disadvantaged regions and transmigration (PDTT) in 2022 and 2023 for North Aceh Regency, Aceh province. The methodology used is explanatory research. The results showed that accountability of village fund management in villages with very disadvantaged status is very unaccountable for their rate of IKS, IKE and IKL grow very slowly and even down. The recommendation for the next study is to pay attention to factors that affect the accountability of village fund management which include village government competence, community participation, transparency and the use of information technology to have a positive impact on village development planning which is updated annually in the Village Index Development (IDM).