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The increase in funds distributed to villages throughout Indonesia must be accompanied by increased accountability in its management. This study aims to identify the determinants of intention to use accounting applications that are considered capable of guarding and increasing the accountability of village financial management. The village accounting application called Sidek Desaku is a new innovative product whose benefits and motivating factors for user intentions need to be identified in order to be evaluated and intervention steps determined to increase acceptance. This research model was tested on two groups namely 46 operators and 24 village heads (decision-makers) in one DIY district, and data were analyzed with SEM-PLS (Warp-PLS 6.0). This research proves that perceived usefulness is the main determinant of the intention to use village accounting innovations. This study also found that anxiety only affected the intention of the operator group. Based on this, developers and governments should collaborate and continue to add relevant features, pay attention to the capacity of operators by providing lots of technical guidance and training that can reduce anxiety and increase perceived usefulness. Different from previous studies, this study uses a modified TAM 3 model by considering duality theory and adding factors of social influence and perceived risk to intentions.