In Search of Corruption Prevention Model: Case Study from Indonesia Village Fund


  • Kiky Srirejeki Universitas Jenderal Soedirman
  • Agus Faturokhman Universitas Jenderal Soedirman


corruption; fraud triangle; fraud diamond; fraud pentagon; Indonesia village fund


The purpose of this paper is to explore the causes of corruption in Indonesia village fund and to discuss the possible strategy to combat corruption. The research uses explanatory case study approach to get understanding through multiple types of data sources such as interviews, documents, publicly reports and news as well as government reports related to the corruption and village fund. Further, this study uses criminology theories to introduce a corruption prevention model. The results of the study describe various theories related to the causes of corruption from various approaches, such as criminology, psychology and social issues. The corruption prevention model produced in this study is the result of a combination of these theories that are adapted to various techniques that are often found in corruption in village funds. The corruption prevention model is expected to give a practical contribution as one of the references to curb corruption more efficiently.   

Author Biographies

Kiky Srirejeki, Universitas Jenderal Soedirman

Department of Accounting

Agus Faturokhman, Universitas Jenderal Soedirman

Department of Accounting


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How to Cite

Srirejeki, K., & Faturokhman, A. (2020). In Search of Corruption Prevention Model: Case Study from Indonesia Village Fund: Array. Acta Universitatis Danubius. Œconomica, 16(3). Retrieved from



Financial Economics