This study aims to find out how the process management of village financial with accountability perspective in the government of Tanjung Village, Teniga Village and Malaka Village. How the process management of village financial and what is the right target of village financial management and the accountability of the village government towards the village finances. The method used in this research is a qualitative method by describing and exploring the results of the analysis. The results showed that Tanjung Village in the village financial management in 2017 included into the category well, its seen from the results of the subdistrict accountability and assessment and BPMDES, Teniga Village in 2017 accountability reporting included into the category well because it occupies the third position at the tanjung subdistrict level, but in contrast to Malaka Village, where financial management occurs with problems resulting in delays in accountability to higher authorities, administrative accountability included into the category well but the implementation stage the village government still gets a lot of criticism by the community because of dissatisfaction with infrastructure development that is rapidly damaged thus caused many questions from the public regarding village financial accountability. Keywords: Village Financial , Accountability, Village Governance