ANALISIS TRANSPARANSI LAPORAN REALISASI ANGGARAN BERBASIS BUDAYA KERJA UNTUK MEMINIMALISIR KECURANGAN : PERSPEKTIF TEORI FRAUD HEXAGON

Transparency in the preparation and presentation of budget realization reports is a fundamental requirement for strengthening public accountability and preventing the misuse of public resources. Nevertheless, fraud risks often persist due to weak organizational work culture, inadequate internal control mechanisms, and the bsence of systematic prevention strategies. While previous studies
have explored fraud prevention through internal audits and regulatory compliance, limited research has examined the integration of work culture values into transparency practices within the
framework of the Fraud Hexagon Theory. This study aims to fill that gap by analyzing how a transparency-oriented work culture can reduce the potential for fraud by addressing the six
dimensions of the Fraud Hexagon: pressure, opportunity, rationalization, capability, arrogance, and collusion. A qualitative case study approach was applied in a local government institution,
with data obtained through in-depth interviews with key officials, participant observation, and content analysis of budget realization reports from the latest fiscal year. The findings indicate that
transparent financial reporting supported by a culture of integrity substantially mitigates opportunity and collusion by limiting information asymmetry and enhancing collective responsibility. The cultivation of ethical values in daily work routines reduces rationalization and
arrogance, while open access to budget information combined with active stakeholder participation diminishes pressure factors. Furthermore, capacity-building programs and leadership commitment
were found to limit the misuse of capability in fraudulent activities. The study concludes that transparency integrated with a strong, integrity-based work culture is a highly effective preventive mechanism against fraud, particularly in public sector financial management. This research contributes to the theoretical development of fraud prevention frameworks by contextualizing the Fraud Hexagon in the domain of public budgeting, and offers practical implications for
policymakers, auditors, and organizational leaders to design holistic internal control systems that merge cultural transformation with financial disclosure standards.