COVID-19 FINANCIAL OVERSIGHT VILLAGE FUND TO SUPPORT THE COMMUNITY ASSISTANCE DURING A PANDEMIC
This study investigates the difficulties in allocating village funds to mitigate the effects of COVID-19 on the community. The emergence of a government regulation to replace Law No. 1 of 2019 concerning State Financial Policy and Financial Stability in order to address issues that arose during the COVID-19 Pandemic. This study is important to be carried out because there are currently a variety of threats to the economy as well as financial stability, which provide a new instrument to reduce the problems that have arisen since the existence of COVID-19 on the village economy. The research method used is normative juridical, and its nature is descriptive. Secondary data was gathered through a review of secondary, primary, and tertiary legal materials. Data analysis was carried out using qualitative procedures. Ministerial Regulation Number 11 of 2019 Concerning the Use of Village Funds in 2020 guides the allocation of village funds for Covid-2019. During the pandemic, the process of monitoring the allocation of Village Funds by the Regency Government, namely: the mayor/Regent provides direction on village financial management. Regulations enacted by the mayor/regent serve as a guideline for village government financial management, beginning with budget planning, budget allocations, budget monitoring, and accountability for the budget's use.
Assistance, Village Funds, Covid-19.