ANALISIS PENDETEKSIAN KECURANGAN DANA DESA DENGAN MENGGUNAKAN TEORI FRAUD DIAMOND (STUDI KASUS DANA DESA SUKOREJO WETAN)

The Village Fund shows a positive influence on the level of village independence, which is indicated by an increase in village status. There are many irregularities in the implementation of regional autonomy in the field. There are still many irregularities committed by government officials. Therefore, this research was conducted with the aim of detecting the tendency of fraud in village funds, in the form of making, implementing, and reporting. The method used in this research is descriptive qualitative through interview data sources and questionnaires. The data obtained were processed using source triangulation techniques. The results state that if no fraudulent Village Funds are detected based on a fraud diamond analysis consisting of pressure, opportunity, rationalization, and capability. The research implication is that in detecting fraud in village funds, the village head of government should consider factors such as pressure, rationalization, opportunity, and existing capabilities as a fraud minimization measure