This research was motivated by changes in the Revenue and Expenditure Budget for Arisan Deras Village, Rantau Panjang District, Ogan Ilir Regency so that many spending plans in the village were diverted to handling Covid-19. Therefore, researchers want to know the level of effectiveness of changes to the 2020 APBDes in Arisan Deras Village, Rantau Panjang District, Ogan Ilir Regency in the cont…