ANALISIS EFISIENSI DAN EFEKTIVITAS PENGELOLAAN KEUANGAN PEMERINTAH DESA PADA MASA PANDEMI COVID-19 DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT PADA DESA DI KECAMATAN SAMBIT KABUPATEN PONOROGO

ABSTRACT
At the end of 2019, there was an outbreak of a virus called Covid-19. The Covid-19 pandemic has had an impact on all sectors of life, especially the economic sector. This pandemic causes a decline in economic activity which can reduce people's welfare. In this situation, the government took a policy of providing social assistance to the underprivileged and those affected by the Covid-19 pandemic. The focus in this study is the efficiency and effectiveness of financial management, especially the management of BLT Village Funds to improve the welfare of the community in villages in Sambit District. The data used are secondary data and primary data. The secondary data used are the 2021 Budget Plan (RAB) and the 2021 Village Fund Realization Report. Primary data in this study uses respondents, namely: Village Head, Village Secretary, Village Treasurer, Head of BPD, Head of RT and BLT recipient communities. Village Fund. The analytical method used in this study uses a quantitative descriptive method with analytical tools in the form of efficiency ratio analysis and effectiveness ratios.
Based on the results of the calculation of the efficiency level of 16 villages in 2021, the criteria are less efficient, which is 95.72%. The Covid-19 pandemic has resulted in a lot of funds being allocated for the provision of Village Fund Direct Cash Assistance (BLT-DD) and handling Covid-19. As a result, the Village Government program in developing village infrastructure was not realized. So that the welfare of the community from the development aspect is not considered, such as many access roads that are damaged and have not been repaired during the Covid-19 pandemic. The average result of the effectiveness ratio of the Village Fund is in the effective criteria, which is 99.51%. This means that the total revenue earned has fully met the planned target. The use of Funds, especially in the Village Fund Direct Cash Assistance in villages in Sambit District, has been said to be quite good. Most villages have been fair and equitable in providing assistance to the poor and affected by Covid-19. The provision of Village Government BLT-DD to the community in a fair and equitable manner can create community welfare. The provision of this assistance can only be used to meet basic needs, because the minimal amount does not allow it to be used for business development or to create full community welfare.

Keywords: Efficiency, Effectiveness, Community Welfare