Abstract: Village Credit Institutions (hereinafter referred to as VCI) are microfinance institutions that have an important role in supporting the economy of rural communities, but recently a number of VCIs have experienced poor health conditions, some even stopped operating. The poor health conditions of VCIs in Bali are likely caused by irregularities (fraud) in their management. This argument is supported by a number of mass media reports that write that several VCI managers are entangled in legal cases such as corruption. Based on this, this study was conducted to explore the factors that cause irregularities (fraud) in VCIs in Bali......
Keywords: fraud, supervision, good corporate governance, integrity, HRM, Leadership
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