Penelitian ini dilakukan untuk mengetahui sejauh mana efektifitas kebijakan bantuan bagi kinerja kuangan pelaku UMKM terdampak pandemi yang diterapkan pemerintah kota Tarakan dengan menghubungkannya melalui faktor-faktor yang mempengaruhi efektivitas kebijakan pemerintah. Jenis penelitian yang digunakan dalam penelitian ini adalah kuantitatif deskriptif. Penelitian ini dilaksanakan dikota Tarakan, Kalimantan utara. Metode pengumpulan data yang dilakukan dengan menggunakan kuesioner yang dibagikan baik secara daring maupun luring. Dalam penelitian ini populasi kurang dari 100 unit UMKM yang menerima Bantuan Langsung Tunai yang menggunakan sistem pembayaran QRIS, maka peneliti mengambil 100% keseluruhan populasi untuk dijadikan sampel. Dimana jumlah dari populasi adalah 49 unit yang diambil menggunakan teknik non probability sampling. Berdasarkan hasil peritungan uji t didapati bahwa kebijakan bantuan langsung tunai berpengaruh terhadap kinerja keuangan UMKM sehingga dapat disimpulkan kebijakan bantuan langsung tunai efektif bagi kinerja keuangan UMKM terdampak pandemi di Kota Tarakan.

Kata Kunci: Kebijakan Bantuan Langsung Tunai, Kinerja Keuangan

This study was conducted to determine the effectiveness of the assistance policy for the financial performance of MSME actorsaffected by the pandemic that was established by the Tarakan municipal govermment by linking them through the factors that affect the succes of govermmental polocies. This study used descriptive quantitative methods. This research was conducted in the city of Tarakan, North Kalimantan. As a method of gathering data, questionnaires that were distributed both online and offline were used. Because there were less 100 MSME units in the population of this study that were recipients of Cash Direct Assistance through the QRIS oayment system, the researcher selected 100 percent off the population as samples. Using a non-probability sampling technique, 49 units make up the population. According to the results of the t-test calculation, the direct cash assistance policy was found to have an effect on the financial performance of MSMEs, ehich led to the conclusion that the cash transfer policy was successful in enhancinng the financial performance of Tarakan City’s MSMEs affectyed by the Pandemic. Keyword: Cash Transfer Policy, Financial Performance