This study aims to analyze and demonstrate the influence of integrity and internal control on accountability. The data were collected from village officials in North Sumatra Province, using a total of 312 respondents. Researchers analyzed the quantitative data using the SEM-PLS method. The findings of this research are expected to confirm the significant impact of integrity and internal control on the accountability of village governments. Leaders with high integrity tend to take full responsibility for their decisions, both morally and professionally. Such leaders do not act solely for personal gain but prioritize the interests of the organization and its stakeholders. Moreover, with a sound internal control system in place, villages can more effectively align their financial management with governmental policies and fulfill administrative obligations accurately and on time. An effective internal control system functions to optimize the use of village funds in an efficient and well-targeted manner.