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

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.

Citation

Hidajat, T. (2024), "Village fund corruption mode: an anti-corruption perspective in Indonesia", Journal of Financial Crime, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JFC-01-2024-0042