Agustinus Salle, Syaikhul Falah, Klara Wonar. “Fraud Prevention: An Empirical Analysis of Fiscal Decentralization to Villages, in a Local Government, Indonesia”. International Journal of Advanced Science and Technology, Vol. 29, no. 06, Apr. 2020, pp. 1869 -75, http://sersc.org/journals/index.php/IJAST/article/view/12890.