Covid-19 pandemic has reduced the economy in Indonesia. In West Java economic growth based on data from the Central Statistics Agency (BPS) in 2020 contracted to minus 2.44 percent or decreased compared to 2019 which reached 5.07 percent. One of the sectors that contributed most to the contraction in West Java's economic growth was the corporate services sector with a growth rate of -18.38 percent. There was a moratorium on Umrah activities and pilgrimage as well as restrictions on the activities of managing tourist objects during the pandemic, are one of the reasons for the suppression of economic growth in this sector. The aims of this study are (1) How effective is the organization in distributing social assistance? (2) How is the implementation of the distribution of social assistance in West Java? The method used is descriptive analysis. The findings show that the regional government of West Java Province has carried out poverty alleviation and reduction as a strategy to increase people's welfare, which consists of (1) meeting basic needs, (2) increasing awareness and social solidarity, (3) strengthening socio-economic safety nets, (4) ) community empowerment, (5) growth and equity for poverty reduction (6) law enforcement.