This research aims to analyze the effect of Organizational Commitment, Organizational Culture, Work Motivation, Effective Oversight, and Internal Control Systems on Village Fund Accountability. This research was reviewed from the perspective of the village office. Sampling in this study using cluster sampling method conducted in Indramayu Regency. The type of data used is primary data. By adopting the stewardship theory, this study revealed five hypotheses that were tested using the SPSS analysis tool v.15. The results showed that Organizational Commitment, Organizational Culture, Effective Oversight, and Internal Control Systems had no effect on Village Fund Accountability, while Work Motivation affected Village Fund Accountability.