Abstract the laws of republic indonesia no. 6 year 2014 concerning the villages is a product of the reformation era that became initial form of village autonomy in governing nor managing the village’s finance. considering the funds received by the village is sufficiently a large number and keeps increasing every year, then in governing and managing village’s finance, it required for reliable village apparatuses capacity and other appropriate fasilities in order to make the implementation more purposeful and more accountable. this study was conducted to provide empirically overview about the readiness of village apparatuses in implementating village finance in accountability in accordance to law no. 6 of 2014 concerning the village. this research was conducted in eight villages in district of gayo lues, consists of, jawa, durin, bacang, bukit, porang, raklunung, badak and panglime linting. this research is descriptive study which used qualitative data by