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Widuri, Anye and Muliawaty, Lia and Heru Purwanto, Bambang (2023) Model for Refocusing the Budget for Handling the Covid-19 Pandemic in Sumedang Regency (Case study APBD of Sumedang Regency Fiscal Year 2020). Disertasi(S3) thesis, UNIVERSITAS PASUNDAN.