Abstract: The purpose of this study is to prove empirically through testing in order to know the village officials' understanding of the implementation of village accounting, related to covering the administration, reporting and accountability. This research is based on phenomena that researchers conclude that not yet fully the village officials know and Understand village accounting in the implementation of Village Law no. Year 2014. Research type used in this research is qualitative. The object of research in this research is the understanding of village officials towards village accounting. In this case the data source is, the village head, village secretary, head of government affairs, head of development affairs, head of public welfare affairs, head of financial affairs, head of general affairs. This study uses primary data and secondary data. In this research, data collection of observation, interview and documentation to unit of analysis in this case is village apparatus in Ambawang Village of Kec. Ambawang River. Data Analysis Techniques, with 1) Data Collection, 2). Data Reduction, 3). Display Data, 4). Conclution Drawing and Verificatio. The results of the research indicate that the village officers of Sungai Ambawang have not fully understood and understood the implementation of village accounting in terms of (1) Administration, (2) Reporting and (3) Accountability to the management of village funds related to the implementation of Law No. 6 of 2016.
Keywords: Understanding, Implementation, Village Accounting, and Village Apparatus