Penelitian ini bertujuan untuk menganalisis penerapan sistem keuangan desa (siskeudes) serta memahami pengaruhnya terhadap tingkat akuntabilitas dalam pengelolaan dana desa di kecamatan bunyu, kabupaten bulungan, kalimantan utara. selain itu, penelitian ini juga mengevaluasi sejauh mana pemahaman aparatur desa terhadap siskeudes memengaruhi akuntabilitas dalam pengelolaan keuangan desa. metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner yang disebarkan kepada 24 aparatur desa di tiga desa di kecamatan bunyu. analisis data dilakukan dengan uji regresi linier berganda menggunakan perangkat lunak statistik. hasil penelitian menunjukkan bahwa penerapan siskeudes berpengaruh positif dan signifikan terhadap tingkat akuntabilitas dalam pengelolaan dana desa. selain itu, tingkat pemahaman aparatur desa terhadap siskeudes juga memiliki pengaruh yang signifikan terhadap akuntabilitas, yang menunjukkan bahwa semakin tinggi pemahaman aparatur desa, semakin baik pula akuntabilitas dalam pengelolaan dana desa. kata kunci: siskeudes, akuntabilitas, pengelolaan dana desa, aparatur desa.

This study aims to analyze the implementation of the village financial system (siskeudes) and examine its influence on the level of accountability in the management of village funds in bunyu district, bulungan regency, north kalimantan. in addition, the study analyzes the extent to which village officials' understanding of siskeudes affects accountability in village financial management. this research employs a quantitative approach, with data collected through questionnaires distributed to 24 village officials across three villages in bunyu district. the data were analyzed using multiple linear regression using statistical software. the results indicated that the implementation of siskeudes had a positive influence on the accountability of village fund management. furthermore, the level of understanding of siskeudes among village officials also significantly contributes to accountability, suggesting that the better the officials' comprehension of siskeudes, the higher the level of responsibility in managing village funds. keywords: siskeudes, accountability, village fund management, village officials