<p>This study aims to determine the effect of the Government's Internal Control System and Community Participation on Village Fund Management Accountability with the Ewuh-Pakewuh Work Culture as a Moderating Variable. Sampling in this study used a purposive sampling method which resulted in a sample of 75 village treasurers in Madiun Regency. The data analysis method of this research uses Structural Equation Modeling (SEM) analysis with Partial Least Squares (PLS). The results showed that community participation and the internal control system had a significant positive effect on the accountability of village fund management. Furthermore, community participation and the internal control system have a significant negative effect on the accountability of village fund management with the ewuh-pakewuh culture as a moderating variable..</p>