ANALISIS PERBANDINGAN REALISASI ANGGARAN ALOKASI DANA DESA SEBELUM DAN SAAT PANDEMI COVID-19 DI GAMPONG PEURADA KECAMATAN SYIAH KUALA KOTA BANDA ACEH

Abstract

This study aims to compare the budget allocation of village funds before and during the Covid-19 pandemic in Gampong Peurada, Syiah Kuala District, Banda Aceh City. The data source used in this study is the Village Fund Realization Report for Gampong Peurada for the 2019-2021 Fiscal Year. This research is a qualitative research with a descriptive approach. The results showed that there was a significant change in the budget and allocation of Gampong Peurada village funds before Covid-19 and during the Covid-19 pandemic, this was seen as negative  points of views in the fields of activity rather than an difference excess in other fields. The process of implementing the procurement of goods and services as well as in the villages due to the Covid-19 pandemic showed in a decrease in the nominal of budget owned by the Peurada Gampong Government. In addition, the minimum budget development in the field of community empowerment due to the Peurada Gampong Government was more focused on the urgent matter allocation such village fund budgets for emergency disaster management