PERAN PERANGKAT DESA DALAM AKUNTABILITAS PENGELOLAAN KEUANGAN DESA (Studi Pada Desa Pekalongan Dan Desa Sukalela Kecamatan Tambak Kabupaten Gresik)

This research was conducted to determine the role of village officials in the accountability of village financial management. Type the study tested the hypothesis and based on the type of relationship used was correlational research. The data source used is primary data, namely, by distributing questionnaires. Overall sampling was distributed to village officials and obtained 56 respondents. The results of this study with the variable role of village officials simultaneously and partially affect the accountability of village financial management.Keywords: the role of village officials and village financial management accountabilit