This article explains the process of managing Covid-19 funds in several regions in Indonesia. Using the grand theory of open government and qualitative approaches to the type of literature study research, researchers conducted data collection to be able to explain the importance of using Open Government through open data initiatives in order to manage the Covid-19 budget and avoid potential corruption. The Covid-19 pandemic that has hit Indonesia since the beginning of March 2020, has directly encouraged several local governments to be able to act quickly to deal with the spread of the virus before increasing. Some areas were detected as the main points of the spread of the virus which was marked by the increasing number of corona virus sufferers becoming the center of attention of the researchers, especially in relation to the handling budget of Covid-19 which automatically participated to swell. From the analysis of data that has been done, it shows that some regions that experienced a surge in corona virus sufferers accompanied by swelling of the Covid-19 budget, apparently did not include a clear budget management process. Some regions were found to only focus on efforts to reduce the virus distribution statistics, without giving serious attention to transparency, openness, and accountability in managing co-19 budget management.  Artikel ini menjelaskan permasalahan tata kelola angaran Covid-19 di beberapa daerah di Indonesia. Menggunakan grand theory open government dan pendekatan kualitatif dengan tipe penelitian studi literatur, peneliti melakukan pengumpulan data sekunder untuk dapat menjelaskan pentingnya penggunaan open government melalui inisiatif open data dalam mengelola anggaran Covid-19 demi menghindari potensi korupsi. Pandemi Covid-19 yang telah melanda Indonesia sejak awal Maret 2020, telah secara langsung mendorong beberapa pemerintah daerah untuk dapat bertindak cepat melakukan penanganan sebelum persebaran virus semakin meningkat. Beberapa daerah terdeteksi menjadi titik utama persebaran virus yang ditandai dengan meningkatnya angka penderita virus corona menjadi pusat perhatian peneliti, terutama kaitannya dengan anggaran penanganan Covid-19 yang secara otomatis turut serta membengkak. Dari analisis data yang telah dilakukan, menunjukkan bahwa beberapa daerah yang mengalami lonjakan penderita virus corona disertai dengan pembengkakan anggaran penanganan Covid-19, ternyata tidak mengikutsertakan proses pengelolaan anggaran yang jelas. Beberapa daerah kedapatan hanya berfokus pada upaya menurunkan statistik persebaran virus, tanpa memberikan perhatian serius pada transparansi, keterbukaan, dan akuntabilitas pengelolaan anggaran penanganan covid-19.

The disruption of the economic life of rural communities is the impact of the current Covid-19 Pandemic. So that it is detrimental to the economic gains of the village community. Therefore, to alleviate this impact, the Government has launched a program to utilize village funds for direct cash assistance for village communities. However, the implementation of the program has a gap in corruption. So it is necessary to make efforts to prevent this corruption, in order to streamline the provision of direct cash assistance to the public. The method used in this research is descriptive qualitative with a case approach and a statute approach. Furthermore, the legal materials used are primary and secondary legal materials. Then a qualitative analysis was carried out. The purpose of this study consists of 2 (two) things. First, outlining the urgency of preventing corruption in the use of village funds for direct cash assistance for handling Covid-19. Second, outlining alternative efforts that can be made to prevent corruption in the use of village funds for direct cash assistance for handling Covid-19. The results of this study indicate the urgency of preventing corruption in the use of village funds for direct cash assistance for handling Covid-19 for several reasons, including: the socio-economic conditions of rural communities who are vulnerable to Covid-19 transmission, data collection and distribution of direct cash assistance from village funds to vulnerable beneficiaries. there is corruption. Furthermore, alternative efforts that can be made to prevent corrupt practices in the use of village funds for direct cash assistance for village communities consist of 2 (two) things, namely: active involvement of village communities in special / incidental village deliberations, for validation / finalization of KPM data. Then optimize the supervisory role of the Village Consultative Body in the village / incidental deliberations.   Terganggunya kehidupan ekonomi masyarakat desa merupakan dampak Pandemi Covid-19 saat ini. Sehingga merugikan perolehan ekonomi masyarakat desa. Oleh karena itu, untuk meringankan dampak tersebut, maka Pemerintah mencanangkan program pemanfaatan dana desa untuk bantuan langsung tunai masyarakat desa. Akan tetapi, dalam pelaksanaan program tersebut memiliki celah terjadinya korupsi. Sehingga perlu dilakukan upaya untuk mencegah terjadinya korupsi tersebut, demi mengefektifkan pemberian bantuan langsung tunai kepada masyarakat. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif dengan pendekatan kasus, dan pendekatan undang-undang. Selanjutnya bahan hukum yang digunakan yakni bahan hukum primer dan sekunder. Kemudian dilakukan analisis secara kualitatif. Tujuan penelitian ini terdiri atas 2 (dua) hal. Pertama, menguraikan urgensi pencegahan korupsi dalam penggunaan dana desa untuk bantuan langsung tunai penanganan Covid-19. Kedua, menguraikan alternatif upaya yang dapat dilakukan dalam mencegah korupsi pengggunaan dana desa untuk bantuan langsung tunai penanganan Covid-19. Hasil penelitian ini menunjukan urgensi pencegahan korupsi dalam penggunaan dana desa untuk bantuan langsung tunai penanganan Covid-19 karena beberapa sebab, diantaranya: kondisi sosial ekonomi masyarakat desa yang rentan mengalami penularan Covid-19, pendataan dan penyaluran bantuan langsung tunai dana desa ke penerima manfaat rentan terjadi korupsi. Selanjutnya alternatif upaya yang dapat dilakukan untuk mencegah terjadinya praktik korupsi dalam penggunaan dana desa untuk bantuan langsung tunai masyarakat desa terdiri atas 2 (dua) hal, yakni: pelibatan aktif masyarakat desa dalam musyawarah desa khusus/insidentil, untuk validasi/finalisasi data KPM. Kemudian optimalkan peran pengawasan Badan Permusyawaratan Desa dalam musyawarah desa/insidentil tersebut.