ANALISIS PENGUNAAN DANA DESA SEBELUM DAN SELAMA MASA PANDEMI COVID-19 (STUDI KASUS PADA DESA KOTO DUA KECAMATAN PESISIR BUKIT KOTA SUNGAI PENUH)

SISI DIANA, EKA SEPTIANI, MARIO DIRGANTARA

Abstract

This study took place in Koto Dua Village, Pesisir Bukit sub-district with the formulation of the problem how is the Management of Village Funds Before and After the Covid-19 Pandemic?. The purpose of this study is to find out the Management of Village Funds Before and After the Covid-19 Pandemic. This study used a qualitative approach where data were obtained through structured interviews in the field to 5 informants using interview guidelines which were then analyzed by data triangulation through data reduction, data interpretation and drawing conclusions to obtain accurate information. The results of the research are: 1. For 2018, the maintenance of basic social infrastructure and the procurement of basic social infrastructure facilities have been carried out in accordance with government regulations, but what is unclear is the management system that is not yet transparent and accountable, 2. For 2019, there are only  a disbursement of village funds in stage 1 was due to a change in leadership from the head of the village who had ended his term of office to the leader of acting (PJS) village head, but development activities were still carried out in accordance with the regulation which must be followed. The activities were only in the form of maintaining the village head office and purchasing village ambulances. For 2020, the disbursement of village funds for Village Direct Cash Assistance funds reaches 70% of the 3 phase disbursement budget, and for Cash  for  Work  in  The  Village funds are made in the form of environmental road construction and drainage repair activities, of which 30% of the funds are used as wages for people who working on environmental roads and drainage repairs.