<![CDATA[This study aims to reveal the phenomenon of budget changes and community participation in the Pakualaman District due to the COVID-19 pandemic. Qualitative research and analysis was carried out by interpreting, organizing data, making memos, and interpreting interview. The research results show that the impact of the pandemic has stopped spending or zero spending (except certain shopping). The community participates independently and independently to immediately move together in activities to prevent the spread of COVID-19, even though the revised budget from the APBD cannot be realized for handling the spread of COVID-19. Pandemic conditions have brought together citizens to work together without much material government intervention. Abstrak Penelitian ini bertujuan untuk mengungkap fenomena anggaran perubahan dan partisipasi masyarakat wilayah Kecamatan Pakualaman akibat pandemi COVID-19. Jenis penelitian kualitatif dan analisis dilakukan dengan intepretasi, pengorganisasian data, membuat memo, dan pemaknaantranskrip wawancara dari enam informan. Hasil penelitian menunjukkan bahwa dampak pandemi COVID-19 menghentikan belanja atau nol belanja (kecuali belanja tertentu). Masyarakat berpartisipasi secara swadaya dan mandiri untuk segera bergerak bersama dalam kegiatan pencegahan penyebaran COVID-19, walaupun anggaran perubahan dari APBD belum dapat direalisasikan untuk penanganan penyebaran COVID-19. Kondisi pandemi telah menyatukan warga untuk bergotong-royong bersama tanpa banyak intervensi pemerintah secara materi.]]>
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