Fraud Analysis in Village Financial Management in Sumberberas Village, Muncar District, Banyuwangi Regency

Cases of fraud in village financial management in Indonesia continue to increase in line with the growing allocation of village funds following the enactment of Law Number 6 of 2014, including in Sumberberas Village, Muncar District, Banyuwangi Regency, which once became the focus of public attention regarding alleged irregularities. This study aims to identify the forms of fraud, analyze the causal factors, and evaluate the preventive efforts. The method used is descriptive qualitative, with in-depth interviews involving the Village Head, Village Secretary, Village Treasurer, and Head of the Village Consultative Body (BPD), as well as documentation and observation. The results indicate the presence of fraud in the form of falsification of Payment Request Letters (SPP), non-transparent asset leasing, and diversion of funds to personal accounts. The causal factors, in line with the Fraud Triangle Theory, include pressure (economic needs, consumptive lifestyle), opportunity (weak internal control), and rationalization (justification of wrongdoing). Preventive efforts include transparency, internal supervision, administrative firmness, and complete documentation. The study concludes that fraud arises from a combination of internal and external factors, thereby requiring village governance that is more transparent, accountable, and participatory.