This research was aimed at finding out and analyzing the influences of accountability and transparency to the Village Fund’s management in the Banggai Kepulauan Regency, Central Sulawesi. The method of this research used quantitative method with the descriptive analysis and multiple linear regretion analysis as its techniques. This sample of this research used the limited population technique which was the researcher took the sample from the 85 villages in Banggai Kepulauan Regency. The primary data was obtained by distributing questionnaires and conducting interview. Meanwhile the secondary data was obtained by studying literature. The results of this research showed that first Accountability has a positive and significant influences to the Village Fund’s Management, second Transparency has a positive and significant influences on Village Fund’s Management.