Investigative audit of irregularities in village fund management

Village funds are a vital component of fiscal decentralization policies aimed at directly supporting rural development and community empowerment. However, various reports indicate that irregularities in the management of village funds remain widespread across different regions. This study aims to analyze the implementation of investigative audits in uncovering irregularities in village fund management in Indonesia. Using a qualitative approach with a phenomenological study, the findings reveal instances of corruption such as fictitious procurement, budget mark-ups, and abuse of authority by village officials. The study recommends strengthening supervision, digitalizing village financial systems, and enhancing the capacity of village apparatus and community participation. The implications highlight the importance of legal enforcement and the improvement of procurement systems through digitalization and transparency.