The Effectiveness of Budget Absorption in Pandemic Response

Sustainable Development Goals shortened SDGs or Global Goals as a world development agenda for human safety. The three main pillars in the scope of the SDGs are the social, economy, and the environment. Efforts to achieve the TPB/SDGs targets become a national development priority, which requires a synergy of planning policies at the national level and at the provincial and district/city levels. Government regulation in lieu of law number 1 of 2020 concerning state financial policies and system stability finance for handling the Corona Virus Disease 2019 (Covid-19) pandemic and in the context of dealing with threats that endanger the national economy and stability financial system. The government regulation in live of law is the basis for the issuance of a presidential regulation on the details of the APBN 2020 that accommodates the need to overcome the impact of Covid-19. Fiscal pressures on the revenue side brought investment spending and implementation of infrastructure projects to a halt. The problem becomes more complicated when the bureaucratic machine does not operate in full force, so that the Regional Revenue and Expenditure Budget (APBD) cannot function optimally. This resulted in the financial balance of many regions trapped in the negative zone, even experiencing a recession.