This study aims to analyze the influence of the quality of human resources, infrastructure support, and organization culture on transparency and accountability in village fund management. The population in this study were all financial apparatus in the Banjarnegara Regency. Determination of sample size using the slovin method, obtained a minimum sample size of 158 people. The sampling method uses simple random sampling. The data collection process uses a questionnaire instrument that has been tested for validity and reliability. The results of data analysis show that (1) the quality of human resources has a positive effect on transparency and accountability of village fund management in Banjarnegara (2) infrastructure support has a positive effect on transparency and accountability of village fund management in Banjarnegara (3) organization culture has a positive effect on transparency and accountability of management village fund in Banjarnegara.