PRIORITAS PENGGUNAAN DANA DESA DALAM BIDANG PEMBERDAYAAN MASYARAKAT DESA TEPIAN BATANG KECAMATAN TANAH GROGOT KABUPATEN PASER TAHUN 2020

Priority use of village funds is a choice of activities that take precedence and priority over other activity options to be financed with village funds. The use of village funds is a top priority to finance the implementation of programs and activities in the field of village development and village community empowerment. The emergence of Corona Virus Disease 19 (Covid – 19) resulted in changes in the priority of using village funds. The refocusing that occurred in the community empowerment sector must be diverted to handling Covid-19 and BLT. This research uses a qualitative descriptive method through a purposive sampling method. The primary data source in this research consists of key informants, namely the Secretary, while the informants are the village community. The data collection techniques are through observation and interviews, as well as through books or documentation. The refocusing that occurs in the field of community empowerment is not part of the allocation of funds because we can see that the needs of the community are very large, therefore the government not only takes funds from the field of community empowerment, but the village government also takes funds from the village development sector in large numbers. greater possibility of increasing the budget for this Refocusing policy. The research results show that the village funds that have been compiled in the 2020 RKPDes prioritize community empowerment and village development and must be changed with the presence of Covid-19, therefore the Ministry of Rural Affairs issued PDTT Ministerial Regulation Number 6 of 2020 which causes the priority use of village funds to decline. Refocusing priorities for disaster management/Covid-19 prevention activities and providing BLT (direct cash assistance) funds to village communities using the Village Fund. The Tepian Batang village government in this research has carried out a refocusing or change in the use of village funds in the Tepian Batang village which has been running in accordance with the Minister of Village Regulation on using village funds, starting from transparency, accountability and right on target, but there are a few problems in implementing it.