ANALYSIS OF THE COMMUNITY FUND MANAGEMENT FOR PREVENTION AND HANDLING OF COVID-19 DISEASE IN BENER MERIAH ACEH, INDONESIA

Abstract

The impact of COVID-19 on national finances and the national economy is that the management of the government's budget becomes the focus and vital. Losses in the economic aspect such as a large number of unemployed due to the dismissal of workers that is affecting the economic and social aspects later on. As a result, the role and function of the government are needed to deal with the COVID-19 pandemic. The purpose of this study was to find out the planning process for using village funds in preventing and handling COVID-19, and also the budgeting process for using village funds in preventing and handling COVID-19, and the process of monitoring and evaluating the use of Village Funds in prevention. and handling of COVID-19. The type of research used in this study is qualitative. The data collection technique is using the interview method. This study used a purposive sampling technique, the samples in this study were DPMK (Village Community Empowerment Service) secretaries, BPBD (Regional Disaster Management Agency) secretaries, Subdistrict headsectaries, and Village Government. Data analysis in this study is the data collection, data reduction, data presentation, and summing up the conclusions. The first results of the research are the planning process for using village funds in the prevention and handling of COVID-19 which is conducted from the Regency, District, and Village levels. The second result is the process of budgeting for the use of village funds in the prevention and handling of COVID-19, activities include: refocusing activities and budget reallocation, funding in emergencies. Moreover COVID-19 funding policy is also reallocating and refocusing APBK, and management mechanisms finance for handling the impact of COVID-19 at the village level. The third result is the monitoring process and evaluating of the use of Village Funds in the prevention and handling COVID-19 which is carried out through regional leadership plus communication forum meetings, based on activities that have been and will be carried out by the Regional Work Unit (SKPK) and village government.