PERTANIKA JOURNAL OF TROPICAL AGRICULTURAL SCIENCE

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• Annahar, N., Widianingsih, I., Muhtar, E. A., & Paskarina, C. (2023). The road to inclusive decentralized village governance in Indonesia. Sustainability (Switzerland), 15(11), 1–23. https://doi.org/10.3390/su15118616

• Antlöv, H., Wetterberg, A., & Dharmawan, L. (2016). Village governance, community life, and the 2014 village law in Indonesia. Bulletin of Indonesian Economic Studies, 52(2), 161–183. https://doi.org/10.1080/00074918.2015.1129047

• Ash-Shidiqqi, E. A., & Wibisono, H. (2018). Corruption and village: Accountability of village fund management on preventing corruption (problems and challenges). Journal of Indonesian Legal Studies, 3(2), 195–212. https://doi.org/10.15294/jils.v3i02.27524

• Atmadja, A. T., Saputra, K. A. K., & Manurung, D. T. H. (2019). Proactive fraud audit, whistleblowing, and cultural implementation of Tri Hita Karana for fraud prevention. European Research Studies Journal, XXII(3), 201–214. https://doi.org/10.35808/ersj/1466

• Bonsu, A. B., Appiah, K. O., Gyimah, P., & Owusu-Afriyie, R. (2023). Public sector accountability: Do leadership practices, integrity and internal control systems matter? IIM Ranchi Journal of Management Studies, 2(1), 4–15. https://doi.org/10.1108/irjms-02-2022-0010

• Breakey, H. (2017). Arbitrary power, arbitrary interference and the abuse of power: Corruption, natural rights and human rights. Research in Ethical Issues in Organizations, 17, 125–145. https://doi.org/10.1108/S1529-209620170000017013

• Buchan, B., & Hill, L. (2014). An intellectual history of political corruption. Palgrave Macmillan UK. https://doi.org/10.1057/9781137316615

• Ceschel, F., Hinna, A., & Homberg, F. (2022). Public sector strategies in curbing corruption: A review of the literature. Public Organization Review, 22(3), 571–591. https://doi.org/10.1007/s11115-022-00639-4

• Clemente-Suárez, V. J., Navarro-Jiménez, E., Simón-Sanjurjo, J. A., Beltran-Velasco, A. I., Laborde-Cárdenas, C. C., Benitez-Agudelo, J. C., Bustamante-Sánchez, Á., & Tornero-Aguilera, J. F. (2022). Mis–dis information in COVID-19 health crisis: A narrative review. International Journal of Environmental Research and Public Health, 19(9), Article 5321. https://doi.org/10.3390/ijerph19095321

• Darsono, I., Saputra, M., & Abdullah, S. (2021). The effect of village fund management accountability in Aceh Singkil District, Indonesia. Journal of Research in Business, Economics and Management, 16(1), 1–8.

• Diansari, R. E., Musah, A. A., & Binti Othman, J. (2023). Factors affecting village fund management accountability in Indonesia: The moderating role of prosocial behaviour. Cogent Business and Management, 10(2), 1–25. https://doi.org/10.1080/23311975.2023.2219424

• Fadhal, M., Lubis, Z., Zulkifli, Z., Ismail, R., Sitorus, H., & Tobing, R. L. (2021). Village fund management: Pattern of community participation for village development. International Journal of Multicultural and Multireligious Understanding, 8(3), 65–72. https://doi.org/10.18415/ijmmu.v8i3.2377

• Farid, M., Huda, M., Darmawan, D., & Zakki, M. (2022). Eradicate village fund corruption: Efforts to strengthen law enforcement. Bulletin of Science, Technology and Society, 1(2), 22–26.

• Ferrari, R. (2015). Writing narrative style literature reviews. Medical Writing, 24(4), 230–235. https://doi.org/10.1179/2047480615z.000000000329

• Fikri, H., Suharto, D. G., & Nugroho, R. A. (2018). The utilization of electronic government in realizing transparency and accountability of village government: Synergy of implementation of electronic village budgeting and electronic monitoring system by Banyuwangi government. International Journal of Multicultural and Multireligious Understanding, 5(4), 453–469. https://doi.org/10.18415/ijmmu.v5i4.425

• Fisman, R., & Golden, M. A. (2017). Corruption: What everyone needs to know. Oxford University Press. https://libgen.is/book/index.php?md5=B0092657FA475E8C27DFDACA7671254B

• Fürstenberg, A., Starystach, S., & Uhl, A. (2023). Culture and corruption: An experimental comparison of cultural patterns on the corruption propensity in Poland and Russia. European Journal of Criminology, 20(5), 1719–1739. https://doi.org/10.1177/14773708221081017

• Hannigan, Tim. (2015). Brief history of Indonesia: Sultans, spices, and tsunamis: The incredible story of Southeast Asia’s largest nation. Tuttle Publishing. https://libgen.is/book/index.php?md5=D3BB8CC463BCAB7AE97723DED9EAC599

• Harun, H., Graham, P., Kamase, H. P., & Mir, M. (2021). A critical analysis of the impacts of financial literacy and NPM on village funds initiative in Indonesia. International Journal of Public Administration, 44(4), 336–345. https://doi.org/10.1080/01900692.2020.1722165

• Hayati, T. (2019). Abuse of authority by government officials: Controversy between administrative and criminal sanctions. Journal of Legal, Ethical and Regulatory Issues, 22(5), 1–7.

• Hidayat, R. (2019). Public distrust and environmental citizenship: Primary impetuses of radical protest in Bima District, 2011-2012. Jurnal Ilmu Sosial dan Ilmu Politik, 22(3), 187–200. https://doi.org/10.22146/JSP.35981

• Hidayat, R., Hendra, H., & Iptidaiyah, M. (2019). The steep road to institutionalizing negotiable governance in the management of village development. Journal of Governance, 4(1), 45–67. https://doi.org/10.31506/jog.v4i1.5369

• Kok, J. K., Pheh, K.-S., & Hor, G. L. (2018). Psychological and social factors of depression recovery: A narrative review. Pertanika Journal of Social Sciences and Humanities, 26(1), 41–58.

• Kroeze, R. (2021). Colonial normativity? Corruption in the Dutch–Indonesian relationship in the nineteenth and early twentieth centuries. In R. Kroeze, P. Dalmau & F. Monier (Eds.), Corruption, empire and colonialism in the modern era (pp. 173–208). Palgrave Macmillan. https://doi.org/10.1007/978-981-16-0255-9_7

• Leh, F. C., Isa, N. K. M., Ibrahim, M. H., Ibrahim, M., Yunos, M. Y. M., & Ibrahim, J. A. (2023). A literature review of low-carbon urban tourism indicators and policy. Pertanika Journal of Social Sciences and Humanities, 31(2), 655–681. https://doi.org/10.47836/pjssh.31.2.10

• Lewis, B. D. (2015). Decentralizing to villages in Indonesia: Money (and other) mistakes. Public Administration and Development, 35(5), 347–359. https://doi.org/10.1002/pad.1741

• Li, H., & Yang, X. (2023). Who steals? Who bribes? Multilevel determinants of corruption types in China. Crime, Law and Social Change, 80(2), 125–152. https://doi.org/10.1007/s10611-022-10070-x

• Lucas, A. (2016). Elite capture and corruption in two villages in Bengkulu province, Sumatra. Human Ecology, 44(3), 287–300. https://doi.org/10.1007/s10745-016-9837-6

• Magdalena, H., Santoso, H., & Septryanti, A. (2020). Web-based village fund management monitoring system. Proceedings of the 2020 8th International Conference on Cyber and IT Service Management (CITSM), 1–6. https://doi.org/10.1109/CITSM50537.2020.9268923

• Martinsson, J. (2021). Combatting institutional corruption: The policy-centered approach. Crime, Law and Social Change, 75(3), 267–280. https://doi.org/10.1007/s10611-021-09934-5

• Milley, P., & Dulude, É. (2021). On maladministration in higher education: Towards a multilevel theoretical framework for understanding its emergence and persistence in an era of neoliberal, managerial and corporatist reforms. International Journal of Leadership in Education, 24(5), 588–612. https://doi.org/10.1080/13603124.2020.1757158

• Modesto, J. G., & Pilati, R. (2020). Why are the corrupt, corrupt? The multilevel analytical model of corruption. Spanish Journal of Psychology, 28(e5), 1–13. https://doi.org/10.1017/SJP.2020.5

• Monteduro, F., Hinna, A., & Moi, S. (2016). Governance and corruption in the public sector: An extended literature review. Studies in Public and Non-Profit Governance, 5, 31–51. https://doi.org/10.1108/S2051-663020160000005002

• Mukartono, A., & Rustamaji, M. (2019). The development of corruption in Indonesia (is corruption a culture of Indonesia?). Proceedings of the 3rd International Conference on Globalization of Law and Local Wisdom (ICGLOW 2019), 358, 139–141. https://doi.org/10.2991/icglow-19.2019.36

• Naeem, M., Ozuem, W., Howell, K., & Ranfagni, S. (2023). A step-by-step process of thematic analysis to develop a conceptual model in qualitative research. International Journal of Qualitative Methods, 22, 1–18. https://doi.org/10.1177/16094069231205789

• Novrizal, M., & Podger, O. (2014). Corruption prevention in village finance governance. Proceedings of the International Conference on Eradicating Corruption: An Inter-Disciplinary Perspective, 24(4), 60-67.

• Nugraha, A., Novianto, W. T., & Riwanto, A. (2019). The law enforcement practices on corruption cases by the heads of villages in Indonesia. International Journal of Academic Multidisciplinary Research, 3(10), 28–34.

• Onyango, G. (2022). Bureaucratic corruption and maladministration in Kenya: A bureaucratic analysis. International Journal of African Renaissance Studies, 17(1), 171–189. https://doi.org/10.1080/18186874.2022.2084696

• Paré, G., Trudel, M.-C., Jaana, M., & Kitsiou, S. (2015). Synthesizing information systems knowledge: A typology of literature reviews. Information and Management, 52(2), 183–199. https://doi.org/10.1016/j.im.2014.08.008

• Permana, I., Wulandari, S., & Komara, A. (2020). Developing good village governance to prevent corruption of village fund. Systematic Reviews in Pharmacy, 11(8), 635–639.

• Pozsgai-Alvarez, J. (2020). The abuse of entrusted power for private gain: Meaning, nature, and theoretical evolution. Crime, Law and Social Change, 74(4), 433–455. https://doi.org/10.1007/s10611-020-09903-4

• Pratolo, S., Sofyani, H., & Maulidini, R. W. (2022). The roles of accountability and transparency on public trust in the village governments: The intervening role of covid-19 handling services quality. Cogent Business and Management, 9(1), 1–15. https://doi.org/10.1080/23311975.2022.2110648

• Pribadi, B. (2022, September 26). ‘KPK sebut sudah ada 686 oknum kades terjerat korupsi dana desa’ [KPK mentions that 686 village heads have been caught in village fund corruption]. Republika. https://news.republika.co.id/berita/ritizy430/kpk-sebut-sudah-ada-686-oknum-kades-terjerat-korupsi-dana-desa

• Puasanto, P., Rosmaniar, R., & Atika, A. (2023). Law enforcement corruption of village funds. International Journal of Social Science Research and Review, 6(3), 200–206.

• Purba, R. Br., Aulia, F., Tarigan, V. C. E., Pramono, A. J., & Umar, H. (2022). Detection of corruption in village fund management using fraud analysis. Quality - Access to Success, 23(190), 120–128. https://doi.org/10.47750/QAS/23.190.14

• Putri, C. M., Argilés-Bosch, J. M., & Ravenda, D. (2024). Creating good village governance: An effort to prevent village corruption in Indonesia. Journal of Financial Crime, 31(2), 455–468. https://doi.org/10.1108/JFC-11-2022-0266

• Romano, G., Masserini, L., & Lombardi, G. V. (2021). Environmental performance of waste management: Impacts of corruption and public maladministration in Italy. Journal of Cleaner Production, 288, 1–10. https://doi.org/10.1016/j.jclepro.2020.125521

• Rosyidin, A., Pangestu, A. Y., Iskandar, A. F., & Darusalam, D. (2023). Social media and e-government to prevent corruption in Indonesia villages. Bulletin of Social Informatics Theory and Application, 7(1), 57–62. https://doi.org/10.31763/businta.v7i1.212

• Sarawati, R. (2019). Village capacity building through strong, developed, independent, and democratic village governance [Paper presentation]. First International Conference on Islamic Development Studies 2019, Bandar Lampung, Indonesia. https://doi.org/10.4108/eai.10-9-2019.2289429

• Savitri, E., Diyanto, V., & Herda Nik Abdullah, N. (2023). The effect of internal control systems, community participation, and village financial system on the accountability of village fund management: Prosocial behavior as moderation. Journal for Re Attach Therapy and Developmental Diversities, 6(9s2), 772–789.

• Shaleh, K., Sinaga, O., & Roespinoedji, D. (2021). Village budget and patron-client social relations: Implications for fraud: A geographical review. Review of International Geographical Education Online, 11(1), 720–725. https://doi.org/10.33403/rigeo.800611

• Sofyani, H., Pratolo, S., & Saleh, Z. (2022). Do accountability and transparency promote community trust? Evidence from village government in Indonesia. Journal of Accounting and Organizational Change, 18(3), 397–418. https://doi.org/10.1108/JAOC-06-2020-0070

• Sofyani, H., Simali, M. F. I. S., Najda, T., & Al-maghrebi, M. S. (2020). The role of budgetary participation and environmental uncertainty in influencing managerial performance of village government. Journal of Accounting and Investment, 21(2), 258–276. https://doi.org/10.18196/jai.2102148

• Sofyani, H., Yaya, R., & Widiastuti, H. (2023). The story of rising corruption post-village government reform - A view of three theories: fraud, managerial hegemony, and culture. Journal of Accounting and Investment, 24(1), 101–119. https://doi.org/10.18196/jai.v24i1.16462

• Srirejeki, K., & Faturokhman, A. (2020). In search of corruption prevention model: Case study from Indonesia village fund. Acta Universitatis Danubius, Œconomica, 16(3), 214–229.

• Srirejeki, K., & Putri, P. K. (2023). Local government officials’ susceptibility to corrupt behavior: Some Indonesian evidence. Journal of Financial Crime, 30(6), 1517–1533. https://doi.org/10.1108/JFC-06-2022-0132

• Sugiharti, D. K., Muttaqin, Z., & Ramadhani, R. H. (2021). The supervision of village fund management to prevent corruption. Padjadjaran Jurnal Ilmu Hukum, 8(3), 356–378. https://doi.org/10.22304/pjih.v8n3.a3

• Susan, N., & Budirahayu, T. (2017). Village government capacity in the implementation of village law no. 6 of 2015 in Indonesia. In B. McLellan (Ed.), Sustainable future for human security: Society, cities, and governance (pp. 17–27). Springer. https://doi.org/10.1007/978-981-10-5433-4_2

• Susilowati, N., Herdiani, A., & Widhiastuti, R. (2018). Village community participation model in village funds management to exteriorize the accountability. KnE Social Sciences, 3(10), 1024–1038. https://doi.org/10.18502/kss.v3i10.3190

• Tambunan, D. (2023). Indonesia under threat: The danger of corruption to political legitimacy. Asian Journal of Comparative Politics, 8(1), 112–140. https://doi.org/10.1177/20578911221124965

• Taufiq, M., & Hidayat, R. (2022). The constraining dynamics to promote the inclusive village governance in an autocratic leadership setting. Journal of Governance and Local Politics, 4(1), 55–69. https://doi.org/10.47650/jglp.v4i1.442

• Triana, M. A., & Mulya, K. B. (2022). Synchronization of sanctions against corruption by village heads. Interdisciplinary Journal on Law, Social Sciences and Humanities, 3(2), 169–186. https://doi.org/10.19184/idj.v3i2.33051

• Triyono, A. (2020). Framing analysis of village funding corruption in media suaramerdeka.com in central java, Indonesia, 2019. International Journal of Criminology and Sociology, 9, 1154–1163. https://doi.org/10.6000/1929-4409.2020.09.136

• Vel, J., Zakaria, Y., & Bedner, A. (2017). Law-making as a strategy for change: Indonesia’s new village law. Asian Journal of Law and Society, 4(2), 447–471. https://doi.org/10.1017/als.2017.21

• Vickers, A. (2013). A history of modern Indonesia (2nd ed). Cambridge University Press. https://doi.org/10.1017/CBO9781139094665

• Wijayanti, P., Nurhidayati., & Hanafi, R. (2020). Fraud prevention on village government: The importance of digital infrastructure supervision. In L. Barolli, F. Hussain & M. Ikeda (Eds.), Complex, intelligent, and software intensive systems (pp. 959–965). Springer. https://doi.org/10.1007/978-3-030-22354-0_91

• Yates, A., & Graycar, A. (2020). Death by a thousand cuts: Recognizing, reporting, and responding to corruption in local government. Public Integrity, 22(1), 85–103. https://doi.org/10.1080/10999922.2018.1534924

• Yeo, O. T. S., Yusof, M. J. M., Maruthaveeran, S., Saito, K., & Kasim, J. A. (2023). A review of policies and regulations of green infrastructure establishment in Kuala Lumpur, Malaysia. Pertanika Journal of Social Sciences and Humanities, 31(2), 561–584. https://doi.org/10.47836/pjssh.31.2.06

• Yuliastina, M., Hudaya, M., Nor, W., & Ainun, B. (2021). New remuneration system for village government apparatus (apd): Can it halt fraud incident(s)? Journal of Accounting and Investment, 22(1), 1–22. https://doi.org/10.18196/jai.v22i1.8936