The Capability of Village Apparatuses in Village Financial Management

. This study aims to analyze the capabilities of the village apparatus in the financial management of villages in Tanjung Pandan District, Belitung Regency according to Presidential Regulation No. 2 of 2015 and how their impact on public sector organization accountability and the constraints faced. The method used in this study uses a quantitative approach that will be carried out in Perawas villages in Tanjung Pandan District, Belitung Regency. The sample used in this study is Perawas village in Tanjung Pandan Subdistrict which consisted of Village Heads, Village Secretaries, Technical Implementers (Head of Government, Head of Development, Head of Welfare and Head of Finance), and Regional Administrators totaling 50 people. Data analysis techniques through statistical test equipment in this study using data processing tools such as SmartPLS version 3.2.8. This research was conducted to determine the determinants of village financial management and its implications for accountability in order to be able to improve the quality of financial management to be better and is expected to be considered by the Village Government to achieve and improve the capabilities of the Village Apparatus.