Public Governance in Handling the COVID-19 Pandemic Based on Village Funds in Indonesia

: The COVID-19 pandemic that has hit the world and has lasted since the beginning of 2019 has not yet ended. This health problem causes a fairly high increase in mortality. In dealing with the outbreak, Indonesia has mobilized all its policy resource capabilities by focusing on cooperation between the government and the community. Public governance is a manifestation of the collaboration between policymakers and community institutions. At the village government level, the handling of COVID-19 is carried out by village officials, village institutions, community leaders, and medical and security forces. Thus, this study aims to examine the concept of public governance by paying attention to indicators of accountability, transparency, and cooperation in handling the COVID-19 pandemic. The research location was conducted in Karangrau Village, Sokaraja District, Banyumas Regency. In the analysis, this study uses an interactive qualitative method that relies on information extracted from informants from both community village officials, security forces, and medical personnel. The results of the study show that the program implementers have carried out activities well by using indicators of accountability, transparency, and cooperation. This study recommends that the accountability of policymakers be maintained, the level of transparency needs to be increased and cooperation between the community and village officials needs to be carried out intensively.


INTRODUCTION
Law No. 6 of 2014 concerning Villages is a milestone for rural-based development.The focus of this law is on building communities from the periphery.Before the law was enacted, the government's efforts from time to time always tried to elevate the role of the village as the main pillar of development aimed at the welfare of the village community.Various rural development programs are formulated and implemented under different names.During the New Order era, it was known as the "village building" program, then during the Soesilo Bambany Yudoyono (SBY) administration it was known as the sub-district development program (PPK) and the National Community Empowerment Program (PNPM).The strategy for implementing the "Developing Village" program is top-down, meaning that all planning and implementation is controlled by the government while the village is only the recipient of the program.Meanwhile, the KDP and PNPM program strategies for planning activities are formulated by the government, while the operationalization of development funds is distributed by community groups.So, the process is still half top down.After the enactment of Law No. 6 of 2014 concerning Villages, the government established the amount of development funds while the management was carried out by the village government and stakeholders in the village, with a button-up pattern accompanied by assistant officers from community groups.
Village funds which are autonomously managed by village officials provide flexibility in determining development priorities and the amount of funding.Here the village elites, namely village officials and local community leaders, agree to build a village that is beneficial to the community.In an era of open democracy, the role of village officials does not necessarily determine the direction of village development unilaterally but must be committed to the community because the community is the end user of the development itself.The needs of the community are accommodated and then the priority of activities is determined through village meetings so that the implementation of development will run in a sustainable manner and the results can be enjoyed together.
Village development, which was directed at community empowerment and focused on physical development, then changed direction, along with the emergence of the deadly COVID-19 outbreak that hit almost the entire world.Indonesia began to be attacked by this epidemic starting in early March 2020 and is one of the countries that has been hit by a fairly severe COVID-19 outbreak and has almost paralyzed all social and economic joints of the community.The COVID-19 outbreak or also known as The presence of public governance in overcoming the problem of the corona pandemic is a basic concept, in which it contains elements of activities that must be carried out by both village officials, elements of village organizations and society in general.The community must play an active role in supervising all activities carried out including the use of village funds so that they are transparent and fair.In addition, the community should also comply with the agreements contained in the program both in writing and in writing.The written program is a description that becomes a mutual agreement while the unwritten program is a shared awareness of both the community and village officials that ethically human health and life are far more important than anything in the world.
The reason that public governance is important in carrying out government activities is because through good governance, the government can carry out its duties as administrative executor to ensure social justice, transparency, accountability and responsiveness.Controlling the corona outbreak is not just a routine government task but a job that requires high dedication, because this health problem has an impact on other sectors of life, including the end of human life.Thus, the purpose of the study is to test the concept of public governance by paying attention to indicators of accountability, transparency and cooperation in handling the COVID-19 pandemic.

RESEARCH METHODS
This research is located in Karangrau Village, Sokaraja District, Banyumas Regency.The targets of this research are village officials and stakeholders, and community leaders in Karangrau village.The technique of taking informants was carried out by snowball sampling while maintaining independence in expressing opinions.Methods of data collection with in-depth interviews, observations and document analysis.Data analysis was carried out interactively, starting from data collection, data condensation, data display, and research conclusion drawing (Miles, Huberman, & Saldana, 2018) and combined with descriptive data display.
To ensure the validity of the data obtained in this study, data triangulation was carried out, namely a technique for checking the validity of the data using something with another.This technique is used as a comparison for the same or on different informants, meaning that what is obtained from one source, can be more focused on the truth when compared to similar data obtained from other sources.
According to Patton (quoted in  The explanation of the interactive model can be explained as follows: The first is data collection, the data that appears is in the form of words and not a series of numbers.Data were collected from observations, interviews, document digests and processed before being used through recording and editing, but qualitative analysis still uses words arranged in an expanded text.
Second, data condensation is defined as a process of selecting, focusing on simplifying, abstracting, and transforming "rough" data that appears in written notes in the field, data reduction takes place continuously throughout the project-oriented process.
The third presentation of data.Presentation as a structured collection of information that gives the possibility of drawing conclusions and actions.
Fourth, draw conclusions and verify.This activity searches for the meaning of things, notes regularities, patterns, explanations, possible configurations, causal pathways and propositions.Competent research will handle conclusions loosely, remain open and skeptical, but conclusions already provided are not clear at first but then become more detailed.Final conclusions may not emerge until the end of data collection depending on the size of the field note collection, its coding, storage and retrieval methods used such as the skill of the researcher.

A. Location Description
Karangrau Village is one of the villages in the Sokaraja District, Banyumas Regency.Village data in 2016 states that the population of Karangrau Village is 4, 265 people consisting of 2,160 men and 2,105 women.Geographically, to the north it is bordered by Berkoh Village, to the south by Karangnanas Village, to the east by Wiradadi Village, and to the west by Berkoh Village, and is located not far (about 8 km) from the city or government center.Karangrau Village has a flat topography, the type of soil is generally latosol with volcanic and andesite rocks.The area is 189.76 hectares consisting of 45.5 hectares of swawah, 67 hectares of yard land, 45 hectares of moor land or 67.89 hectares of community plantations and other allotments covering an area of 8.92 hectares.Karangrau Village has 5 Kadus, because it is located close to urban areas, this village has developed into a residential area.
The people of Karangrau Village who work as farmers are 10 percent, laborers are 35 percent, traders are 20 percent, private employees are 28 percent private employees and 12 percent are civil servants (ASN) and the national army/police.In the context of implementing Law No. 6 of 2014 concerning Villages which mandates village communities that the village is both the object and subject of development, then through the allocation of village funds, village communities plan and implement their own development programs in their villages according to their characteristics and needs.Villages basically have 4 authorities, namely village-scale local authority, delegation authority and provincial and district governments as well as other authorities assigned by the provincial and district governments.The purpose of this authority is to bring up positive village initiatives in order to create an independent village.The characteristics of the informants in this study consisted of the village apparatus, the head of the Village Council (BPD), the head of the Village Community Resilience Institution (LKMD), the head of the citizens association (RW) and one of the village community leaders.The selection was carried out by snowboll sampling with the consideration that they knew very well the collaboration process in the village fund program.The informants were then conducted in-depth interviews by going from house to house.Some of these informants are as follows:

B. Budget and Expenditure originating from the Village Fund and Village Fund Allocation
Based on secondary data from the accountability report of the Karangrau Village Government in this paper, it is compiled by sorting out funds originating from village funds and village fund allocations with funds originating from other parties.The Karangrau Village Government Budget and Expenditure originating from village funds and village fund allocations are not too large.The accounting standards follow the system established by the district government so that the records are uniform for all villages and sub-districts.There is the power to obtain pre-approval before a decision is made.This relates to the authority to regulate the behavior of bureaucrats by subjecting them to certain procedural requirements and requiring authorization before certain steps are taken.This type of accountability is traditionally associated with central government agencies/institutions that are created uniformly to ensure ease of oversight.
Notes on village budgets and expenditures originating from village funds are carried out carefully and with great care, so that according to the village officials when the audit is carried out it is considered reasonable and no errors are found.From these data, it can be said that the remaining budget expenditures for the current year amounted to 109,514,016, -but for government transfer revenues of Rp. 2,044,300,439, the realization is Rp.2,048,633,531, -resulting in a deficit of Rp. 4.322,592,-If analyzed, the use of the budget from receipts is less accurate, even though it can be handled with other funds in which there is use for Next is the use of village funds for the operationalization of Karangrau village government activities including use to support COVID-19 vaccination activities.From the data listed in table 3 above, the activities for COVID-19 internal disaster management are Rp.521,077,500, -or about 56 percent of the village fund budget ceiling of Rp. 937,792,000, -and as of October 2021 there is a minus budget of Rp. 12,290,000,-

C. Governance in Handling COVID-19
COVID-19 is a disease that attacks the lungs quickly and the sufferers can be fatal.In more severe cases, the infection can cause pneumonia or difficulty breathing.The COVID-19 is a new virus that belongs to the same family as Severe Acute Respiratory Syndrome (SARS) and several types of the common cold.This disease, caused by a novel coronavirus that was first identified in Wuhan, China, is named coronavirus disease 2019 (COVID-19) -'CO' is from corona, 'VI' is from virus, and 'D' is from disease ( disease).Previously, the disease was called the '2019 novel coronavirus' or '2019-nCoV.' This COVID-19 disease has plagued almost all over the world and its prevention is classified as very difficult.In Indonesia, the COVID-19 response has been carried out as well as possible, all facilities have been allocated and human resources, especially medical personnel, have been mobilized to overcome the problem.The experience of dealing with various kinds of policies as revealed in a virtual public discussion by the Faculty of Administrative Sciences, University of Indonesia (FIA-UI) in collaboration with the Asian Group for Public Administration (AGPA) on Thursday Masao Kikuchi from Japan describes the decentralized system implemented by the Japanese government to deal with the COVID-19 pandemic.Japan's readiness to respond to the pandemic is carried out by creating new institutions related to technology and information to respond to COVID19."There is a close relationship between policy makers and experts or researchers in the policy-making process during the COVID-19 period," said Prof. Masao.As with Japan's condition, Prof. Rosa Minhyo Cho described the South Korean government as focusing on a centralized system, namely the central government that took a lot of control to deal with COVID-19."Korea can demonstrate agile adaptive governance.South Korea's success is shown by forming an autonomous agency to respond to pandemic issues and collaborating with many experts.The Korean government also uses technology bases in adjusting its bureaucracy during the pandemic.Then, the public is also involved with high access and transparency to public information about COVID-19," explained Rosa.On the other hand, Prof. Agus Pramusinto explained that the Indonesian government underwent many significant changes in public services.
Technology-based government is a must in public services, because there is no other option during the COVID-19 period as much as possible.
Referring to the various experiences in dealing with the COVID-19 pandemic that were revealed, it shows that the government still needs community participation as has been done by the governments of the Philippines and South Korea.In its management, the government is required to be an expert in policy-making as did the Japanese government.Furthermore, the bureaucracy is also required to be transparent and accountable and to build autonomous agents to build neat coordination as has been done by the South Korean government.The existence of elements of participation, transparency, accountability and coordination is the elaboration of good governance as proposed by the World Bank.
Through the construction of governance, information related to transparency, participation, accountability and coordination.It can be described as follows: 1.
Transparency: Transparency is the process of openness in conveying information or activities carried out.The hope is that external parties who are indirectly responsible can participate in providing supervision.Facilitating access to information is an important factor in creating this transparency.In accordance with its understanding, transparency is not just to explain the use of finance but other related activities including socialization, the number of patients with COVID, and the number of people vaccinated both in Karangrau Village and outside the village.
According to Kusdiarto, as the civil servant in charge of development, he said: Socialization about the dangers of Covid, vaccination, and even the distribution of basic necessities has been widely known to the public.The socialization activity was assisted by the Sokaraja Sub-district Health Center officers traveling around by car through the villages in an extensive way (not only Karangrau Village) so that the community must continue to "prokes" (health protocols) On another occasion we also toured the village to inform them of vaccinations.We also recorded the distribution of basic necessities properly so that there would be no double receipts, the goal is that the distribution of food items can be evenly distributed.
Transparency has at least three critical aspects: (1) related to the availability of information; (2) clarity of roles and responsibilities among institutions that are part of processes that require transparency; and (3) the system and capacity behind the production as well as the systematic information guarantee.These three critical aspects are interrelated, because the availability of an information system alone is not enough if there is no explanation of the roles and responsibilities of each institution involved in the various processes involved taking place, where all of that must be guaranteed based on a definite system.The roles that are carried out, especially in vaccination activities, are very clear, the duties of the medical team, the security duties of the village head and their apparatus have been well regulated.A clear and transparent role is a principle that guarantees the public's right to obtain access to correct, honest and non-discriminatory information in the implementation of the COVID-19 response.The results achieved by the COVID-19 response team include providing serious protection for the rights to individuals, groups and state secrets.

Figure 1 :
Figure 1: Interactive Model Sources: Miles, Michel Huberman, & Saldana (2018) (9/9/21) entitled 'Public Administration Amidst and Post-Pandemic COVID-19 ( Leading to Agile and Adaptive Governance ) as part of the Policy, Governance and Administrative Reform (PGAR) research cluster.At this event, various handling of COVID-19 issues through the eyes of public administration were discussed by speakers from several countries in Asia, namely Prof. Agus Pramusinto (Chairman of the State Civil Apparatus Commission/KASN), Prof. Rosa Minhyo Cho (Sungkyunkwan University, Korea), Prof. Dr. Alex Bello Brillante Jr. (University of Philippines), and Prof. Masao Kikuchi (Meiji University, Japan).The talk show was hosted by Prof. Eko Prasojo as President of AGPA as well as Chair of the PGAR Research Cluster and Lecturer at the Faculty of Administrative Sciences (FIA UI).Prof. Alex from the Philippines explained that the government and the administration of the Philippine bureaucracy had to adjust quickly.According to him, the use of technology is important for the Philippine government to adjust various policies."In addition, the situation of policy development that is getting faster makes the incremental process used because of limited information in policy making.The involvement of the community in dealing with the pandemic is shown by the traditional value of helping each other or what is called community pantries," said Prof. Alex. Next Prof.

ISSN: 2581-8341 Volume 05 Issue 08 August 2022 DOI: 10.47191/ijcsrr/V5-i8-10, Impact Factor: 5.995 IJCSRR @ 2022 www.ijcsrr.org 2883 * Corresponding Author: Andi Antono Volume 05 Issue 08 August 2022 Available at: ijcsrr.org Page No.-2881-2890
Moleong, 2012: 330-331), source triangulation can be achieved by: Comparing observational data with interview data.Compares what people say in public with what is said in private.Compares what people say about the research situation with what they say all the time.The data interactive model in question is as follows.

Table 1 .
Characteristics of Karangrau Village informants

Table 2 .
Karangrau Village Government Budget and Expenditure ISSN:

Table 3 .
Report on the Realization of the Use of Village Funds in Semester II for Fiscal Year 2021, ISSN: