This study aims to: find out how far the implementation of accountability is carried out by the government of the village of Nipah Kuning, Kecamatan Simpang Hilir, Kabupaten Kayong Utara district in managing village fund allocations.This study used qualitative methods: with data collection techniques in the form of open interviews which where then followed by testing the validity of the data using source triangulation techniques.Result: the studi show that all stage of village fund allocation management are the accountable. The village government has implemented the accountability of its ADD based on the al muraqabah concept, but at the supervision stage it is still not effective. Even so the village government has tried its best for the progress of its village. Penelitian ini bertujuan: untuk mengetahui seberapa jauh penerapan akuntabilitas yang dilakukan oleh pemerintahan desa Nipah Kuning, Kecamatan Simpang Hilir, Kabupaten Kayong Utara pada pengelolaan Alokasi Dana Desa.Metodologi: penelitian ini menggunakan metode kualitatif dengan teknik pengumpulan datanya berupa wawancara terbuka yang kemudian dilanjutkan dengan uji keabsahan data menggunakan teknik triangulasi sumber.Temuan: penelitian menunjukkan bahwa seluruh tahap pengelolaan alokasi dana desa sudah akuntabel. Pemerintah desa sudah menerapkan dengan baik terkait akuntabilitas dari perencanaan, pelaksanaan, dan pertanggungjawaban dari ADD-nya berdasarkan konsep al-muraqabah, tetapi pada tahapan pengawasannya masih belum efektif. Walaupun begitu pemerintah desa sudah berusaha sebaik mungkin memberikan yang terbaik untuk desa.
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