<![CDATA[This study aims to analyze the perception of village financial managers regarding the tendency of accounting fraud in village financial management. The background of this study is based on the increasing number of cases of misuse of village funds in Indonesia, including in Kutai Kartanegara Regency. This raises concerns about transparency and accountability in the management of Village Funds (DD) and Village Fund Allocation (ADD), especially in the context of accounting practices that are at risk of fraud. (capability). This study uses a descriptive qualitative method with a case study approach in Gas Alam Village, Muara Badak District. Data were collected through in-depth interviews with 16 informants consisting of village financial managers (Village Head, Village Secretary, Treasurer, Head of BPD) and village residents (Head of RT). Data analysis was carried out by referring to the Fraud Diamond Theory which includes pressure, opportunity, rationalization, and capability. The results of the study indicate that managers' understanding of regulations is quite good, but weaknesses in supervision, personal pressure, and opportunities due to minimal external control can increase the potential for fraud. Although village officials' understanding of the rules is quite good, community participation and a suboptimal monitoring system remain challenges. These findings indicate that transparency, strengthening oversight, and public education are key to reducing the tendency towards fraud.]]>
