Muhammad Baihaqy Syam (2026) “The The Dark Side of Village Governance: Analyzing the Paradoxical Effects of Discretion and Accountability on the Fraud Pentagon Model in Village Funds (A Study in Banawa Tengah District, Donggala Regency) ”, Al-Kharaj: Journal of Islamic Economic and Business, 8(2). doi: 10.24256/kharaj.v8i2.10337.