This research aims to determine the influence of accountability in village fund
allocation and village institutions on financial performance partially and moderated by
digitalization in villages in Wonosalam District. Using the quantitative method, the
sample used was a total sampling of village officials and BPD members in Wonosalam
District, totaling 200 respondents. Data collection techniques in this research include
interviews, questionnaires, question grids, and library research with multiple linear
regression analysis and moderated regression analysis (MRA). The research results
show that accountability in village fund allocation hurts financial performance.
Meanwhile, village institutions have a positive effect on financial performance.
Moderated by digitalization, accountability in village fund allocation has a positive
effect on financial performance. Meanwhile, village institutions harm financial
performance, moderated by digitalization. Accountability for village fund allocation and
village institutions is one of the factors that influence the financial performance of
villages in Wonosalam District. These two factors can be strengthened by digitalization.
With the digitalization of the accountability of village fund allocation and village
institutions, financial performance in the villages of Wonosalam District has improved.
Keywords: Accountability of Village Fund Allocation, Village Institutions,
Financing Performance, Digitalization.