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This study aims to describe the use of village funds in the fiscal year 2020 for handling covid-19 at Sumbawa District. To achieve these objectives, using descriptive research methods. The population in this study were 157 villages at Sumbawa District, then the researcher divided the village into four regions based on the geographical location of each village. The type of data in this study is secondary data, including the number of village funds that can be seen from the village fund documents for 2020, the number of covid-19 volunteers at villages, and the amount of budget for covid-19 prevention and handling at villages sourced from Village Community Empowerment Service. The results showed that: the village funds were used for 1). Prevention and handling of covid-19, 2). Village cash-intensive, 3). Direct cash assistance. The villages fund were used for covid-19 prevention and handling at Sumbawa District in the amount of Rp. 3,634,100,020. The villages fund were used for funds used for village cash intensive in the amount of Rp. 28.141.939.407. and the villages fund were used for direct cash assistance can be able to accommodate as many as 24.772 of the family as beneficiaries.
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