“…The existence of the Village Consultative Board is expected to play an effective role in managing village funds. Research on the effect of the effectiveness of the Supervisory Board on the village fund management system has been conducted by Prasetya & Diatmaja (2017), Wahyudi & Hasri, (2021), Afifah & Nuswantara, (2021), Akbar, (2018), Munti & Fahlevi, (2017), Nurhayati et al, (2021) and Umaira & Adnan, (2019) which state that supervision has a positive effect on village fund management. The effectiveness of a good supervisory board will directly affect the accountability of village fund management.…”