Renny Mei Linawati (1), Sigit Hermawan (2)
General Background: Village fund management plays an important role in rural development, public welfare, and financial accountability. However, the management of substantial public funds presents challenges related to fraud and financial misconduct. Specific Background: Fraud Hexagon and Love of Money are factors that may be associated with the quality of village fund management, particularly regarding transparency, accountability, and ethical conduct among village officials. Knowledge Gap: Previous studies have reported inconsistent findings concerning the role of Love of Money in financial misconduct, highlighting the need for further investigation in village government settings. Aims: This study examines the effects of Fraud Hexagon and Love of Money on village fund budget management in Tanggulangin District. Results: Using a quantitative approach, primary data were collected through questionnaires from 76 village officials and analyzed using multiple linear regression with SPSS 27. Novelty: This study provides empirical evidence on the distinct relationships of Fraud Hexagon and Love of Money with village fund management in Tanggulangin District. Implications: The findings highlight the importance of strengthening internal controls, supervision, and integrity among village officials to support transparent and accountable village fund management.
Key Findings
Fraud-related pressures, opportunities, rationalization, capability, arrogance, and collusion are associated with lower village fund management quality.
Individual monetary orientation shows no statistically significant partial relationship with village fund management.
The two independent variables jointly explain 31.7% of the variation in village fund management.
Keywords : Fraud Hexagon, Love Of Money, Village Fund Management, Financial Accountability, Internal Control
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