Permasalahan yang akan diangkat dalam program pengabdian kepada masyarakat ini adalah pengelolaan sumber daya alam atau potensi yang dimiliki Desa Margahayu. Program Pengabdian kepada Masyarakat ini bertujuan untuk memberikan platform informasi potensi yang dimiliki Desa Margahayu agar masyarakat luar dapat mengenal Desa Margahayu lebih jauh. Program Pengabdian kepada Masyarakat dilaksanakan di Desa Margahayu dengan metode (1) tatap muka/tatap maya, (2) pertemuan perwakilan antar desa, (3) pandangan jarak jauh (eagle’s eye), (4) diskusi dengan tokoh masyarakat dan (5) observasi. Langkah-langkah yang dilakukan dalam penyelesaian masalah ini yaitu pembuatan website dan video profil desa, pembuatan video tutorial pupuk dan pengolahan jahe, pembelajaran les Bahasa inggris secara online serta pembuatan X Banner dan spanduk mengenai Covid-19. Diharapkan program kerja pengabdian kepada masyarakat ini dapat bermanfaat bagi pihak dan masyarakat Desa Margahayu

Various countries from almost all corners of the world and international organizations involved in providing development assistance have actively implemented and encouraged a paradigm shift in governance and development based on good governance. This study examines public trust in implementing good governance in terms of accountability, responsiveness, transparency, and information technology of the Samarinda City government in dealing with the COVID-19 pandemic. The research method used in this research is qualitative. Data collection in this study prioritized in-depth interviews with twenty questions posed to six informants from the general public and six from the Samarinda City Government. The data analysis approach in this study uses the Nvivo 12 Plus software, and the processing uses the Crosstab Query Analysis functionality. The results of this study indicate that the practice of accountability, responsiveness, transparency, and information technology of the Samarinda City government varies greatly. In terms of responsibility, very good. Then, information technology in Samarinda City is quite good. Meanwhile, in terms of responsiveness and transparency, it still does not provide maximum results. Public trust in the government in handling COVID-19 has various perspectives based on findings from the implementation of good governance.