@thesis{thesis, author={Sapitri Diana}, title ={Pengaruh Kejelasan Sasaran Anggaran, Audit Kinerja dan Peran Perangkat Desa Terhadap Akuntabilitas Pengelolaan Dana Desa}, year={2022}, url={http://repository.unismabekasi.ac.id/503/}, abstract={This study aims to examine the effect of clarity on budget targets, performance audits and the role of village officials on the accountability of village fund managers. A case study in a village in Tambun Selatan District. The method used in this research is quantitative research. The population in this study were village officials in the South Tambun sub-district, namely 10 villages that received village fund allocations and obtained a data sample of 100 samples selected using purposive sampling technique. The type of data used in this study is primary data, namely data obtained by using a structured list of questions (questionnaires) to be shared and filled out by respondents. The results showed that the variables of clarity of budget targets and performance audits had a significant positive effect on the accountability of village fund management. The role of village officials has a negative effect on the accountability of village fund management. Simultaneously Clarity of Budget Target, Performance Audit and Role of Village Apparatus have a significant effect on the Role of Village Apparatus.} }