The Village Government as the administrator of the village administration in carrying out its functions is given the authority to regulate self-government as contained in Law Number 34 of 2004 concerning regional government. However, in the implementation there are significant gaps, including the change of the village secretary who became a Civil Servant which has resulted in the position of village autonomy being no longer independent. The purpose of this study was to determine the authority that is the responsibility of the village government in regard to village autonomy, to coordinate the implementation of village government tasks carried out in Kudus district, and to find out how to account for the village government's authority to the regent within the framework of village autonomy in Kudus district. The approach method used in this study is an empirical juridical approach. The research specification is descriptive analysis. The type of data is in the form of primary data and secondary data. Meanwhile, the analytical techniques in this study consist of descriptive analysis techniques and interaction analysis. The results of the study indicate that the authority of the village government in this case is the right to regulate and manage the interests of the local community in accordance with their origins, prevailing customs and not contrary to statutory regulations. In implementing village autonomy in Kudus Regency, there has not been a maximum effort in each village in carrying out its main duties and functions properly. Among the problems that have not been maximized is the occurrence of the status of the village secretary to become a civil servant which creates a significant gap. The accountability of village authority to the regent is understood as financial responsibility as regulated in Article 15 paragraph (1) letter I PP No. 72 of 2003 concerning Villages. The conclusion is that the concept of village autonomy gives the village government the authority to regulate and manage its own government, which is slightly neutered by the existence of Law Number 32 of 2004 concerning Regional Government where the government is only placed as a subordinate of the district/city government, the village government which is independent from the Head Village and Village Apparatus problems arise, namely the Village Secretary which must be filled in by PNS so that other village officials appear. Departing from the results of this research, the government is expected to be able to carry out some strengthening of the implementation of autonomy in the village by making changes to Law Number 32 Tabun 2004. That very rapid social development requires the village government to develop and be more open in order to create services to the public that are maximum.