Village fund corruption mode: an anti-corruption perspective in Indonesia

Taofik Hidajat

Journal of Financial Crime, 2024, vol. 32, issue 2, 444-455

Abstract: Purpose - This paper aims to highlight the corruption mode of village funds in Indonesia and provide recommendations to reduce such crime. Design/methodology/approach - This paper uses Diamond Fraud theory to explain why the mode of corruption continues, using secondary data from journal articles, research reports and websites. Findings - Corruption mode is carried out through fund misuse, cover-up, fictional reports, fictitious activities and projects and budget markup. Practical implications - Prevention and detection of fraud can be more effective when considering pressure, opportunities, rationalization and individual abilities. Originality/value - The novelty of this paper is to provide a more comprehensive view of the factors that can lead to fraud or corruption using the Fraud Diamond Theory.

Keywords: Village fund; Village fund corruption; Indonesia corruption; Corruption mode; Diamond fraud (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jfcpps:jfc-01-2024-0042

DOI: 10.1108/JFC-01-2024-0042

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