MODEL FOR REFOCUSING THE BUDGET FOR HANDLING THE COVID-19 PANDEMIC IN SUMEDANG REGENCY (CASE STUDY APBD OF SUMEDANG REGENCY FISCAL YEAR 2020). VEG [Internet]. 2023 Jan. 20 [cited 2026 May 1];23(1). Available from: https://vegueta.org/index.php/VEG/article/view/39