This study aims to empirically test the influence of Village Apparatus Competence, Internal Control System, and Information Technology Utilization. The selection of samples in this study was carried out by purposive sampling. The data used was obtained from a questionnaire distributed to 80 village officials. The data analysis technique used in this study is multiple regression. The results of the analysis showed that the variables of village apparatus competence and internal control system had a positive effect on management and village accountability, while the use of information technology did not have a significant effect.