<![CDATA[ABSTRACTThe purpose of this study was to determine the effectiveness of the implementation of the Circular Letter of the Ministry of Villages, Development of Disadvantaged Regions and Transmigration No. 8 of 2020 with the change in the Village Revenue and Expenditure Budget (APBDes) in the Village of West Naru and determine the impact of the transfer of village funds used for handling Covid -19 for the community in West Naru Village. The research method uses empirical juridical research, and the research approach used is a sociological juridical approach. The data used are primary and secondary data, then the data analysis technique uses qualitative analysis methods. The results of the study on the effectiveness of the transfer of village funds for handling COVID-19 according to the circular letter of the ministry of village development for underdeveloped areas and transmigration no. 8 of 2020 in West Naru Village shows that the people of West Naru village really feel the positive impact of the transfer of village funds because the Covid-19 handling program carried out by the village government has slightly reduced public concerns about the dangers of the Covid-19 virus, and the community's economy has been helped. the existence of Village Cash Work Intensive activities (PKTD) with a self-management system and Village Fund Cash Assistance (BLT-DD).Keywords: Village, Village Fund, Covid-19.ABSTRAKTujuan penelitian ini adalah untuk mengetahui keefektifitasan dari penerapan Surat Edaran Kementerian Desa Pembangunan Daerah Tertinggal dan Transmigrasi No.8 Tahun 2020 dengan adanya perubahan Anggaran Pendapatan Belanja Desa (APBDes) Desa di Desa Naru Barat dan mengetahui dampak dari pengalihan dana desa yang digunakan untuk penanganan Covid-19 bagi masyarakat di Desa Naru Barat. Metode penelitian menggunakan jenis penelitian yuridis empiris, dan pendekatan penelitian yang digunakan adalah pendekatan yuridis sosiologis. Data yang digunakan adalah data primer dan sekunder, selanjutnya teknik analisa data menggunakan metode analisis kualitatif. Hasil penelitian mengenai efektifitas pengalihan dana desa guna penanganan covid-19 menurut surat edaran kementerian desa pembangunan daerah tertinggal dan transmigrasi no. 8 tahun 2020 di Desa Naru Barat menunjukkan bahwa masyarakat desa Naru Barat sangat merasakan dampak positif dari pengalihan dana desa tersebut karena adanya program penanganan covid-19 yang dilakukan oleh pemerintah desa sedikit mengurangi kekhawatiran masyarakat akan bahaya virus covid-19, dan perekonomian masyarakat menjadi terbantu adanya kegiatan Padat Karya Tunai Desa (PKTD) dengan sistem swakelola dan Bantuan Langsung Tunai Dana Desa (BLT-DD). Kata kunci: Desa, Dana Desa, Covid-19.]]>
