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.
Reference33 articles.
1. The ethics development model applied to declining ethics in accounting;Australian Accounting Review,2006
2. Ezubao: a Chinese Ponzi scheme with a twist;Journal of Financial Crime,2017
3. Analisis dampak transparansi dan akuntabilitas pengelolaan dana desa terhadap tingkat kemiskinan;ISEI Economic Review,2018
4. Business as usual: the acceptance and perpetuation of corruption in organizations;Academy of Management Perspectives,2004