<![CDATA[The Government of Indonesia has changed the posture of the 2020 State Budget during the Covid-19. It is planned that the state expenditure budget, which was originally IDR 2.540,4T, will increase to IDR 2.613,8T, including additional spending for handling the Covid-19 of IDR 255.110T. APBN which estimated at IDR 2.233T, has decreased to IDR 1.760T. This study aims to analyze the DAU, DBH, DAOP, DAOK and DD have influence on GRDP per capita in the Districts of West Java Province. The research method is panel data regression analysis, which consists of time series for 2018-2021 and cross-sectional in 16 districts in West Java Province. Secondary data from the DJPK, Ministry of Finance and BPS. The results of this study indicate that the DBH, DAOK, and DD have effects on economic growth in the districts of West Java Province. DAU and DAOP have no effect on economic growth. This condition was affected by the Covid-19, which has changed the posture of the income and expenditure budget in the APBN and 2020 West Java APBD. Some allocation funds, including the DAU, were diverted to DAOK funds for handling Covid-19 so that the spread of the virus does not increase and is under control.Keywords: General Allocation Fund, Revenue Sharing Fund, Village Fund, economic growth, Covid-19AbstrakPemerintah Indonesia telah mengubah postur APBN tahun 2020 pada masa Covid-19, direncanakan Anggaran Pengeluaran Negara yang semula Rp2.540,4T meningkat menjadi Rp2.613,8T, termasuk tambahan belanja untuk penanganan Covid-19 sebesar Rp255.110T. APBN sebelumnya diperkirakan Rp2.233T mengalami penurunan menjadi Rp1.760T. Penelitian ini bertujuan menganalisis pengaruh DAU, Dana DBH, Dana Alokasi Operasional Pendidikan (DAOP), Dana Alokasi Operasional Kesehatan (DAOK) dan Dana Desa (DD) terhadap PDRB per kapita kabupaten di Provinsi Jawa Barat. Penelitian ini menggunakan metode analisis regresi data panel, karena data penelitian yang terdiri dari gabungan data data time series dan cross section, di mana data penelitian menggunakan tahun 2018-2021 dan data cross-sectional yaitu pada 16 kabupaten di Provinsi Jawa Barat. Data penelitian ini menggunakan data sekunder yang diperoleh dari DJPK, Kementerian Keuangan dan BPS Provinsi Jawa Barat. Hasil penelitian ini menunjukkan bahwa DBH, DAOK, dan DD berpengaruh terhadap pertumbuhan ekonomi kabupaten di Provinsi Jawa Barat. Di sisi lain, DAU, dan DAOP tidak berpengaruh terhadap pertumbuhan ekonomi. Kondisi ini dipengaruhi Covid-19 yang telah mengubah postur anggaran pendapatan dan pengeluaran pada APBN dan APBD Jawa Barat 2020. Beberapa dana alokasi termasuk DAU dialihkan ke dana DAOK untuk penanganan Covid-19, supaya penyebaran virus tersebut tidak meningkat dan terkendali.Kata kunci: Dana Alokasi Umum, Dana Bagi Hasil, Dana Desa, pertumbuhan ekonomi, Covid-19]]>
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