<![CDATA[Village funds are funds sourced from the State Revenue and Expenditure Budget which are used in village development, the use of village funds in general is for village administration, community development and empowerment as well as village physical development. During the COVID-19 pandemic, the use of village funds underwent a change due to the central government's policy in the context of preventing and handling the COVID-19 pandemic, which previously used for village development were shifted to the prevention and handling of COVID-19 and Village Cash Direct Assistance. Transfer of the village fund budget for The prevention and handling of the COVID-19 pandemic has disrupted or stopped development in Lingga Raja II, this is due to the large amount of budget used for Cash Direct Assistance for people who do not receive assistance from the central government, regional governments or assistance from various ministries. The method used in this research is a descriptive research method with a qualitative approach. Data was collected by direct observation of the research location, interviews with research informants, documentation and through literature sources in the form of books, journals, and several articles on the internet. The data obtained were then analyzed and explained qualitatively. The results of this study indicate that changes in the use of village funds for the prevention and handling of the covid-19 pandemic affect village development, especially the 2020 budget where physical development as a priority program does not exist at all. Meanwhile, the 2021 budget with adjustments to the realization of the physical development budget as a priority program will be carried out again.]]>
