Phenomenological Study in Revealing Village Fund Fraud

Authors

  • Moh. Riskiyadi Department of Accounting, Faculty of Economics and Business, Universitas KH Bahaudin Mudhary Madura, Indonesia

DOI:

https://doi.org/10.26418/apssai.v5i1.122

Keywords:

Essence of Fraud, Existential Phenomenology, Fraud Motivation, GONE Theory, Village Funds

Abstract

Research aims: This study aims to reveal the essence of village fund fraud committed against the village and its officials.

Design/Methodology/Approach: This study uses an existential phenomenology approach to reveal the essence of village fund fraud in Nemor Village.

Research findings: The study's results indicate that village fund fraud is seen from the village development planning meeting (Musrenbangdes) only ceremonial, the village secretary and treasurer are merely symbols, the BPD is controlled by the village head and community participation is tightly closed. The motivations behind village fund fraud are greed, opportunity, need, and disclosure.

Theoretical contribution/Originality: This study examines village fund fraud differently. Revealing the essence underlying the occurrence of village fund fraud

Practitioner/Policy implication: Factors causing village fund fraud must be signs for stakeholders to mitigate village fund fraud.

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Published

30-04-2025

How to Cite

Riskiyadi, M. (2025). Phenomenological Study in Revealing Village Fund Fraud. APSSAI ACCOUNTING REVIEW, 5(1), 64–74. https://doi.org/10.26418/apssai.v5i1.122

Issue

Vol. 5 No. 1 (2025): April

Section

Articles

License

Copyright (c) 2025 Moh. Riskiyadi

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