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This pandemic period is the most difficult period for local governments, especially the pandemic has been going on for almost one fiscal year. The sudden arrival of the pandemic has forced the government to do budget refocusing. This study specifically wants to describe the dynamic governance capabilities of local governments in formulating regional budget policies during the pandemic or after the Covid-19 outbreak ends, so that in the future fiscal year, agile bureaucracy will be built in the regions. Another objective of this study is to describe the fundamental problems that occur in the budget formulation process and offer guidance related to how to solve problems in the budget preparation cycle for the 2021 fiscal year. The focus of the study is on the process of making budgeting policies in the regions, not on fiscal policies. This study uses a qualitative descriptive method, with data sources entirely obtained through secondary sources, so that this study can be called a literature research. The results of this study found that within the framework of thinking a head, local governments must be able to applicate using existing budgetary flexibility and exceptional spending procedures to fund first, so that the programs and activities to be carried out can be more flexible. Another thing that was found was the accelerating revision of regional finance regulation to secure a budget for the response through. During this pandemic, local governments continue to carry out planned programs and activities, so that regional budget absorption can be achieved and the economic life of the community can continue to develop.

Open Government is one of the main roads for accelerating development and ensuring sustainable development.One of the strategies to encourage open government is by implementing what is the mandate of the Law on public information openness well.For citizens, this law means a guarantee to citizens to obtain public information in order to increase their active role in governance.As for government institutions, the law provides the obligation to government institutions to open access to public information, actively (without preceded by the request), and passively (with the request by the requestor) to the community.However, when citizens try to access the public information, it is not uncommon for the answer to be obtained is "This is the system", "The procedure is like this", "I am not authorized".This is the background of research on how collaboration among local government institutions in Padang Panjang Municipality in realizing public information openness.With qualitative descriptive method, through the analysis of data in ethics and emic found that Local Government of Padang Panjang Municipality developed collaboration among government institutions that marked by the cooperation, interaction, compromise of some related elements to encourage public information openness.One of the ways implemented by Local Government of Padang Panjang Municipality is by the establishment of Management Officer of Information and Documentation or Pejabat Pengelola Informasi dan Dokumentasi (PPID) or consisting of Main PPID (PPID Utama) and Asssisytance PPID (PPID Pembantu).For the future, it is required a clear Standard Operating Procedure for the local government work unit to network each other in encouraging the openness of public information, so the impression that the responsibility of creating public information openness in Padang Panjang Municipality is only a function of PPID can be eliminated.

Communal land is one of the village assets that can be utilized for the benefit of the public, and it can be managed by an enterprise owned by the village, devoted to creating self-reliance of the village. Law No. 6 of 2014 on the village, mandated the management of the village assets in the form of Village-Owned Enterprise (BUMDes), in West Sumatra, it is called Nagari-Owned Enterprise (BUMNag). Nagari Lubuk Malako has several business fields managed in the form of village cooperative, which later transformed into BUMNag. This paper is the result of a research aimed at describing and analyzing how the collaboration was undertaken by many stakeholders in Nagari, in the formation and development of the BUMNag. With the descriptive qualitative method, through analysis of the data in the form of etic and emic, Nagari Government of Lubuk Malako succeeded in changing the form of the management of the business field of smallholding plantation, to be managed by BUMNag. Changes in the form of management are the result of governance collaboration in Nagari. Stakeholders in Nagari, namely indigenous community, private firms, and youth leaders, worked together to increase participation in doing the vertical and horizontal collaboration, and made networking to push Wali Nagari (Head of Nagari) as the governmental component in order to facilitate the formation and development of BUMNag.