MODEL FOR REFOCUSING THE BUDGET FOR HANDLING THE COVID-19 PANDEMIC IN SUMEDANG REGENCY (CASE STUDY APBD OF SUMEDANG REGENCY FISCAL YEAR 2020)

Abstract

The purpose of this research is to determine a Model for the Implementation of the Refocusing Policy on the Budget for Handling the Covid-19 Pandemic in the Sumedang Regency. This investigation takes a qualitative approach and makes use of descriptive research tools. Due to restrictions on timeframes and SOPs that had to be followed from the Central Government, the results showed that the implementation of the budget refocusing policy for controlling the Covid-19 Pandemic in Sumedang Regency had not reached expectations. This was due to the fact that the outcomes were not satisfactory. Even so, several indicators of policy success, such as clarity, credibility as a solution, consistency, efficiency, community participation, and policy recipients, have been implemented properly based on regulations. It is important to strengthen policy messages so that they are clearer and understandable to all, as well as increasing public participation and ensuring the credibility of the leadership. New findings on "Work Culture" and "Information Technology" are expected to improve policy implementation so that the handling of a pandemic can be more effective without compromising existing activities.