REFOCUSING POLICY OF LOCAL GOVERNMENT ACTIVITIES AND BUDGET REALLOCATION DURING THE COVID-19 PANDEMIC

Abstract

The government tries to overcome economic challenges during the Covid-19 pandemic by taking refocusing activities policies and budget reallocating. Local governments are also demanded to do such things through APBD changes. However, several regions cannot immediately execute it. This study aims to analyze, see, and provide solutions for formulating refocusing activities policies and reallocating regional government budgets during the Covid-19 pandemic. This study uses a normative juridical method with a comparative and statutory approach. Results show there are APBD changes variations in refocusing activities and budgets reallocating due to several things, such as differences in regional financial flexibility and the absence of clear guidelines for refocusing activities and reallocating budgets. In order to deal with these problems, the author conveys several solutions for local governments.