<![CDATA[Purpose—This study aims to examine and analyze the factors that influence financial fraud in the management of village funds during the coronavirus pandemic using the Pentagon fraud theory. Design/methodology/approach—This study examined Village fund financial fraud using the fraud pentagon theory. This research uses quantitative methods. Data was collected through a questionnaire survey and analyzed using the structural equation model in SmartPLS version 2.0. Findings — This study found that financial fraud in village funds was influenced by effective monitoring, the village apparatus's rationality, the village apparatus, and the position of the village apparatus. Practical implications — The central government and village communities must increase monitoring of the use of village funds. Originality/value—This study adds morality as a factor in village fund fraud to the Pentagon fraud theory. Keywords — fraud pentagon; village funds; morality, coronavirus pandemic. Paper type — positive paradigm]]>
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