“MODEL FOR REFOCUSING THE BUDGET FOR HANDLING THE COVID-19 PANDEMIC IN SUMEDANG REGENCY (CASE STUDY APBD OF SUMEDANG REGENCY FISCAL YEAR 2020)”. Vegueta 23, no. 1 (January 20, 2023). Accessed May 1, 2026. https://vegueta.org/index.php/VEG/article/view/39.