This study focuses attention on the application of the principle of accountability in the management of the Village Fund. The purpose of this study was to determine the accountability of the management of the Village Fund in Bincau Muara Village in the Martapura District, Banjar Regency. The approach used in this study refers to a descriptive approach using a value for money data analysis tool that is by measuring the economic level, efficiency, and effectiveness. Data collection methods used in this study are documentation and verification of documents to related parties. The results showed that the accountability of Village Fund management from 2015 to 2018 in Bincau Muara Village, Martapura District, Banjar District was based on evaluating value for money in economic valuation aspects, namely, in 2016, it was recorded to be very economical while in 2015, 2017 and 2018 it was recorded to be quite economical. Then based on the aspect of efficient assessment the results obtained are that 2016 recorded quite efficient while in 2015-2017 and 2018 recorded very efficient. Furthermore, in the aspect of effectiveness assessment, the results obtained are that in 2015 recorded ineffective which then decreased in 2016 to become ineffective and in 2017 increased to be quite effective which then declined again in 2018 to become less effective. 2017 and 2018 are quite economical.