The Covid 19 pandemic is increasingly difficult to control, so the Indonesian government at all levels must fight hard to stop its spread. Therefore, integrated efforts need to be made to deal with this pandemic that include the implementation of policy for handling Covid 19 by the government, the role of social institutions, and community participation. The purpose of this research is to analyse the Covid 19 handling strategy in the perspectives of policy implementation, community institutions and community participation in Cileunyi Sub-district, Bandung District. This research employs a qualitative method, and the data were collected through literature and document reviews, interviews with relevant informants, and observations. The analysis results showed that the implementation of the Covid 19 handling policy in Cileunyi sub-district was carried out in accordance with the Decree of the Governor of West Java No. 443 / Kep.189-Hukham/2020. Meanwhile, the role of social institutions from the preparation to the implementation stage is very decisive in overcoming Covid 19. The role of social institutions in handling Covid 19 is very crucial. However, the community did not fully participate in implementing 3M (washing hands, wearing masks, and maintaining physical distance) to cut the chain of Covid 19 spread. Furthermore, their social participation in handling Covid is carried out by controlling and monitoring the movement of people in their neighbourhood residents, providing daily need assistance for sufferers, conducting fundraising activities, providing sanitizers in public facilities, spraying disinfectants, conducting selfexamination and isolation for sufferers, and self-quarantine for those who had interacted with sufferers. Based on the research finding, the local government, the community organizations and the community in Cileunyi Sub-district need to strengthen their collaboration in handling the Covid 19.