DETECTION OF FRAUD PATTERNS IN VILLAGE FUND MANAGEMENT IN INDONESIA

Abstract This study aims to uncover patterns of fraud in village funds, in addition to identifying influencing factors, involved parties, and necessary preventive measures. Detecting patterns of fraud in village fund management is crucial for identifying practices that harm and undermine the integrity of fund utilization. This subsection reviews the efforts to detect fraud patterns in village fund management in Indonesia. The method used is a systematic literature review, and by examining 40 related journals, several patterns of village fund fraud in Indonesia have been identified, such as project price mark-ups, embezzlement of funds, fictitious projects, bogus work, financing projects from other sources, and village fund robbery. Prevention and mitigation efforts should be integrated, involving collaboration between the government, village communities, and relevant stakeholders. The government should enhance supervision over village fund utilization through internal and external audits. Village communities should also participate actively in supervising fund usage through participation in village forums. Keywords: Village Fund, Fraud, Village Financial Managemen