摘要：This study aims to explain the model of village fund management based on the Village Information System (SID) in all villages in 15 sub-districts in the Wonosobo Regency, which amount to 236 villages. The study focused on the village fund management model by utilizing existing SID technology, namely the Desa Mitra Application. As well as to explain the extent to which this new model is developing and how it impacts the community. This study uses model qualitative methods, with the premier and secondary data sources, with data collection techniques using questionnaires, interviews, observation, and documentation. This study revealed that the SID-based village fund management model using the village partner application in Wonosobo District was very helpful and useful in managing village funds. Of the four stages of managing existing funds, the application of village partners plays a significant role in helping each process of managing existing funds. as in the stages of planning, corporate governance, implementation, and reporting and accountability. There are several important factors that influence the creation of the existing accountability model, namely the Government Institution in this case the Wonosobo District, the Village Government, and the existing HR. The results of this study show good results regarding the accountability of Village Funds in Wonosobo, vertical and horizontal accountability models are characteristic of the management of Village Funds in Wonosobo District by utilizing the developed SID.
关键词：Village Fund Accountability;
Village Partner Application;
Village Information System;
