This study aims to determine the relationship between human resources and utilization of information technology on transparent and accountable financial management in all villages in Soko District, Tuban Regency. The objects in this study were 23 villages in Soko Subdistrict. This study uses the subject of village finance managers, namely the Village Head and Implementer of Village Financial Management (PPKD) consisting of the Village Secretary, Kaur (Kaur administration and general affairs, Kaur planning) and Kasi (Kasi governance, Kasi welfare and Kasi service), and Kaur finance. This research method uses a survey method with a questionnaire. The analytical tool used is SPSS using the Spearman rank correlation test. Based on the analysis that has been carried out, the results show that there is a relationship between human resources and utilization of information technology on transparent and accountable financial management. As for those who have the strongest relationship are human resources with accountable financial management. It means knowledge, skill, attitude, and a system to carry out the functions and authority already possessed by human resources in village government apparatus.