Determining Factors of Village Fund Fraud: Integration of Pentagon Fraud and Morality inStudy of Village Government in the Special Region of Yogyakarta Province

Fraud in the management of village funds remains a critical issue in public financial governance in Indonesia, along with the increasing budget allocation and complexity of its management. This study aims to analyze the influence of financial pressure, ineffective monitoring, competence, rationalization, village apparatus position, and morality on village fund fraud. This research employs a quantitative approach using primary data collected through questionnaires distributed to 180 village offic