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Abstract. The use of Village Funds has not been well targeted because of a lack of understanding of village govermenat management, weak internal control, and low spiritual quotient which has led to an increase in fraud cases, one of ehich is corruption. This study aims to determine the effect of internal control and spiritual quotient on fraud accounting on the use of the Village Funds. The object of research used in this study is internal control, spiritual quotient, and fraud accounting. This study used a sample of 51 respondents who were village employees. The research method used is descriptive and verification methods with quantitative approaches. Hypothesis testing is done by using multiple linear regression analysis methods. The results showed that internal control and spiritual quotient had a negative and significant influence on fraud accounting. Suggestions for agencies to improve integrity and ethical values in every activity in the agency and always provide training that can increase the level of flexibility so that it is not difficult to solve problems. Suggestions for future research to use other variables such as coercive skills. Keywords: Fraud Accounting, Internal Control, Spiritual Quotient . Abstrak. Penggunaan Dana Desa belum tepat sasaran karena kurangnya pemahaman soal manajemen pemerintah desa, lemahnya pengendalian internal, serta rendahnya kecerdasan spiritual yang menyebabkan meningkatnya kasus fraud salah satunya yaitu korupsi. Tujuan dari peneltian ini untuk mengetahui pengaruh pengendaliana internali dani kecerdasani spiritual terhadap fraud accounting pada penggunaan Dana Desa. Objek penelitian dalam penelitian ini adalah pengendalian internal, kecerdasan spiritual, dan fraud accounting . Penelitian ini menggunakan sampel sebanyak 51 respondenayang merupakan pegawai desa. Penelitian ini dilakukan dengan menggunakan metode deskriptifidan verifikatifidengan pendekatan kuantitatif. Pengujianahipotesisadilakukan dengan menggunakan metode analisis regresi berganda. Hasil dari penelitian ini menunjukkan bahwaipengendalian internal dan kecerdasan spiritual memiliki pengaruh negatif dan signifikan terhadap fraud accounting . Saran bagiwinstansi agar meningkatkan integritas dan nilai etika dalam setiap aktivitas yangaada di instansi dan senantiasa memberikan pelatihan yang dapat meningkatkan tingkat fleksibilitaswagar tidak kesulitan memecahlan masalah. Saran bagi penelitian selanjutnya agar menggunakan variabel lain seperti coercive skills. Kata Kunci: Fraud Accounting, Kecerdasan Spiritual, Pengendalian Internal
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