Implikasi Pelaksanaan Pemerintahan Di Kabupaten Kampar Dalam Masa Pandemi Covid-19 Berdasarkan Undang Undang Nomor 23 Tahun 2014 Tentang Pemerintahan Daerah

The Covid-19 pandemic which has attacked and spread widely in Indonesia since March 2020, resulted in an economic crisis. In an effort to prevent and tackle Covid-19, the Central Government issued a regulation so that the Regional Government should refocus and reallocate the 2020 APBD budget. In addition, the Central Government also issued a TKDD (Transfer to Regions and Village Fund) policy through the Minister of Finance Regulation Number 35 / PMK .07/2020 which resulted in a reduction in the profit sharing funds of Kampar Regency amounting to IDR 445,444,316,000.00. The Central Government at the same time instructed the regions to adjust the APBD to accommodate the needs for handling and preventing Covid-19. This research aims to study the Implications of Government Implementation in Kampar Regency in the Covid-19 Pandemic era based on Law Number 23 of 2014 concerning Regional Government by finding two problem formulations, namely how the implications of TKDD on the budget of the Kampar Regency Government in carrying out concurrent mandatory affairs in the future. The Covid-19 pandemic, and whether the policies carried out in implementing development programs, carry out concurrent obligatory affairs in both the education and health sectors. This research is descriptive (descriptive research), which describes the object to be studied, then explains it based on field facts. In this study, researchers attempted to provide an overview of governance in Kampar Regency during the Covid-19 Pandemic. In addition, finding facts regarding the data that is an obstacle to the administration of government in Kampar Regency, whether the administration of its government has met the rules of Law Number 23 of 2014 concerning Regional Government. The legal analysis used is based on the science of constitutional law which includes laws that have been in effect, are currently in effect (ius constitutum) as well as laws that they should be (das sollen). The conclusion of this study that the Pandemic Covid-19 resulted in a minor disorder in the respiratory system, lung infection to death, has led to the economic crisis. In an effort to prevent Covid-19 prevention, the central government published several regulations that one of the regulations ordered the regional government to refocus and reallocation of the APBD budget in 2020. The impact of refocusing and budget reallocation was the occurrence of TKDD funds (transfers to regions and village funds) For Kampar Regency the value reached Rp. 445,444,316,000.00. The cutting made the Regional Government of Kampar delayed the development program that had been ratified in the APBD