Abstract
DAK Fisik is a source of funds provided by the Central Government to support Regional Government Development. In 2021 in 3 Sub Regional/Local Governments within the scope of the Metro KPPN payment area, there are still obstacles to the distribution of DAK Fisik where in the 3 Regions the average Realization and Absobsion for DAK Fisik is only 81.91% in 2020 and 92.93% of the available ceiling in 2021. The biggest obstacle in distribution in the period 2020 and 2021 is the COVID-19 pandemic condition which limits the space for the implementation of distribution activities and the procurement process for goods and services that are required to use e-procurement but the goods needed in the E-Procurement application are not yet available.
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