L. O. M. Elwan, A. Kadir, S. Utami Rezkiawaty, and E. Qomariyah, “Implementation of Covid-19 Budget Policy in Southeast Sulawesi (Case Study of Budget Refocussing and Reallocation of Regional Revenue and Expenditure Budgets 2020)”, JGPP, vol. 10, no. 3, pp. 234–252, Oct. 2023.