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The purpose of this study is to find out how the implementation of accountability and transparency in the management of the Village Budget (APBDesa) in Sintuwulemba Village, Poso Regency, Central Sulawesi Province, is carried out. The researcher used a qualitative approach with in-depth interviews as the research method. Data were obtained by conducting interviews with three key informants consisting of the village secretary, the village treasurer, and the Village Consultative Body. The research findings indicate that the Sintuwulemba village government has applied the principle of accountability in the management of village funds. This is evident from the planning, implementation, administration, and accountability processes that are open, involving the community in every process. In terms of transparency, the Sintuwulemba village government has applied the principle of transparency where every village development policy and the use of village finances always go through the village deliberation stage. These two principals have made Sintuwulemba Village one of the successful villages in implementing village development and good village fund management in Poso Regency. These steps are also those that need to be emulated by other villages in Poso Regency and its surroundings.

This study aims to analyze the urgency of revising Law Number 6 of 2014 on Villages, which was amended through Law Number 3 of 2024, and its impact on village governance in Indonesia. The research focuses on comparing legal substance before and after the revision, identifying implementation problems, and reinforcing decentralization theory as a foundation for participatory and sustainable village governance. The findings reveal that the Village Law revision is a crucial step in addressing previous weaknesses, particularly in oversight, accountability in the use of village funds, gender inclusion, and the integration of technology in governance. However, several issues remain post-revision, such as limited understanding among village officials, unclear technical regulations, and insufficient community participation. This study recommends the need for extensive training for village officials, comprehensive derivative regulations, and stronger public involvement in oversight. These findings support previous literature that emphasizes the importance of structural readiness and institutional support in decentralization implementation. This research is expected to contribute academically to village policy evaluation and promote public policy reform grounded in local wisdom and participatory principles.