Analisis Praktik Penganggaran Dan Penyaluran Bantuan Dana Desa Untuk Penanganan Pandemi Covid-19 Pada Desa Pejeng Kawan, Kecamatan Tampaksiring, Kabupaten Gianyar

Abstract

As a result of the Covid-19 pandemic, various government measures have been issued to deal with
the virus's transmission and treatment. Changes to the village fund budget for activities to combat
the Covid-19 pandemic and for social safety nets in villages, in the form of Direct Cash Assistance,
are among the proposals announced by the government (BLT). The main purpose of this study is
to analyze village fund management during the Covid-19 pandemic and to find ways to provide
village fund assistance. The method used in this research is a qualitative research method with a
descriptive approach. Several data collection approaches, including as interviews, observation,
documentation and triangulation of data sources, are used by the writers to gather accurate and
accountable data. The village of Pejeng Kawan in Gianyar Regency's Tampaksiring District was
the focus of this investigation. When it came to budgeting and village fund support, the Pejeng
Kawan Village Government performed a good job, but there were issues when it came to revising
the budget because it didn't include funding for disaster management and Urge the Village so that
they are a little confused. Then in the supervision section carried out by the BPD, the BPD has not
been carried out optimally, the BPD does not understand the function because as a supervisory
body for the Pejeng Kawan Village Government