This study aims to analyze the influence of apparatus resources, organizational commitment, internal control on the accountability of village fund allocations with the level of education as a moderating. Accountability analysis of village fund allocation is carried out at every stage of planning, implementation stage, administration stage, reporting stage, and accountability stage. The study was conducted in 18 villages in Undaan District, Kudus Regency - Indonesia, with a total sample of 115 village officials. Structural Equation Model analysis techniques with Warp Partial Least Square were used to test the research hypotheses. The results showed that apparatus resources, organizational commitment, and internal control had a positive effect on the accountability of village fund allocations. The level of education strengthens the influence of apparatus resources on the accountability of village fund allocations. The findings of the study further prove that commitment has positive implications for achieving accountability. It means that the higher the commitment made by the government apparatus, the better and higher the effect on accountability in managing public funds. With an ethical commitment of the government apparatus in managing the budget, the use of funds can be in accordance with the planning and designation so that goals can be achieved.

Abstract
1. Introduction
2. Literature Review
3. Hypothesis Development
    3.1. Effect of Apparatus Resources on VillageFund Allocation Accountability
    3.2. Effect of Organizational Commitment onVillage Fund Allocation Accountability
    3.3. Effect of Internal Control on Village FundAllocation Accountability
    3.4. Education Level Moderates the Effect ofApparatus Resources on Village FundAllocation Accountability
4. Research Methods
    4.1. Operational and Variable Measurement
5. Results
6. Discussion
7. Conclusion
References

• Pancawati HARDININGSIH(Business and Economic Faculty, Universitas Stikubank)
• Udin UDIN(Business and Economic Faculty, Universitas Muhammadiyah Yogyakarta, Indonesia) Corresponding Author
• Greg. N. MASDJOJO(Business and Economic Faculty, Universitas Stikubank)
• Ceacilia SRIMINDARTI(Business and Economic Faculty, Universitas Stikubank)