ANALYSIS OF THE UTILIZATION OF VILLAGE FUNDS IN THE ERA OF THE COVID-19 PANDEMIC (Case Study on Villages in Jatibarang District, Brebes Regency)

Abstract

The COVID-19 Virus outbreak was reported for the first time in Indonesia in 2019, and began to bloom on March 2, 2020. Because the cases are increasing, then the government has established a COVID-19 Disaster Emergency Response Status in various parts of Indonesia, one of which is in the Jatibarang District, Brebes Regency. The goal is to explore the situation of utilization and management of village dama used for the management of COVID-19 cases.
The method used is a qualitative method with a descriptive approach. The data collection method uses the in-depth interview method and analyzes secondary data. Meanwhile, the data analysis method uses validity, triangulation, and reliability tests. The result is that the budget source is obtained from the Village Fund and Regional Original Revenue. The implementation in handling COVID-19 cases under the responsibility of the Village Head (Kades), as well as its management and utilization is held by the Village Treasurer. The reporting and accountability process is quite smooth, even though it is more backward from the set schedule.