This study aims to analyze the accountability of simultaneous village head elections in Sidenreng Rappang District. The results showed that the accountability of simultaneous village head election in Sidenreng Rappang District did not show maximum result. Unaccountable behavior occurs horizontally. The form of misappropriation is that the chief executive officer is unable to provide information openly to the public, which results in the emergence of community doubt (voters) of the election results. The election result of the village head raises the public's assumption that the election result is a plan involving the interference of the local government elites of Sidenreng Rappang Regency.