Nur Afni and Muhamad Andri 2022. Budget Refocusing Analysis for Prevention and Handling of Corona Virus Disease 2019 (Covid-19) at the Health Office of Sigi District . International Journal of Health, Economics, and Social Sciences (IJHESS). 4, 3 (Jul. 2022), 204-208. DOI:https://doi.org/10.56338/ijhess.v4i3.2618.