Decentralization to the village demands that village financial management be accountable. This study aims to determine the effect of human resource competencies, commitment and society participation on the accountability of village financial management with Makassar’s Bugis culture as a moderating variable. The population in this study is the village community who participated in overseeing village financial management in Sinjai District. The sample selection method used is purposive sampling, so that a sample of 134 villagers was obtained. The data obtained were analyzed using absolute difference values. The results of this study indicate that (1) the human resource competencies have a positive effect on the accountability of village financial management, (2) the commitment has a positive effect on the accountability of village financial management, (3) the society participation has a positive effect on the accountability of village financial management, (4) Makassar’s Bugis culture can be moderate the effects of human resource competencies on accountability of village financial management, (5) Makassar’s Bugis culture can’t be moderate the effect of commitment on accountability of village financial management. Therefore, the government should consider these aspects of formulating strategies to support the accountability of village financial management.

Keywords : Human Resource Competencies, Commitment, Society Participation, Makassar’s Bugis Culture, Accountability of Village Financial Management.