<![CDATA[Corruption in the management of Village Funds in Indonesia continues to persist amid the country's ongoing fiscal decentralization agenda. This study aims to identify and map fraud modes, determinants driving fraudulent behavior, and governance gaps that enable irregularities in Village Fund management. The research employs a Systematic Literature Review (SLR) approach guided by the PRISMA protocol, analyzing 50 scientifically indexed articles from the SINTA database spanning 2017 to 2025, selected through a rigorous screening process from an initial pool of 432 articles. Data were analyzed using thematic and descriptive synthesis methods. Findings reveal that fraudulent practices occur across all management cycles from planning and implementation to financial reporting with village heads consistently emerging as the primary actors. Individual, organizational, and structural factors collectively constitute an environment susceptible to corrupt practices. The study also identifies inconsistencies across research findings regarding the effectiveness of internal control systems, personnel competency, and oversight mechanisms in different regional contexts. These results underscore the urgent need for an integrative approach to village governance reform, encompassing institutional accountability strengthening and optimized utilization of information technology.]]>
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