Implementation of the Reallocation of Village Funds During the Covid 19 Pandemic

This study aims to identify the implementation of reallocation of village funds during the covid 19 pandemics. This study uses qualitative descriptive research by conducting interviews, field observations, and document analysis. The study results show that, in general, the implementation of the reallocation of the use of village funds in Panggungrejo Village is divided into two, namely for assistance and handling of covid 19. The scheme for using village funds is by Minister of Finance Regulation No. 222/PMK.07/2020 concerning the management of village funds. The covid pandemic presents a dilemma for the village head and village officials because, of course, this pandemic impacts all the people, regardless of the lower middle class or the upper-middle class. The distribution of aid is pursued by the indicators of those who are entitled to receive assistance. Different indicators for each service provided make it difficult to determine who is entitled to the Village Fund Direct Assistance (BLT-DD) because many people have received other aid.