“Analisis Kebijakan Refocusing Anggaran Dalam Penanganan Pandemi Covid-19 Di Desa Karalung Kabupaten Kepulauan Siau Tagulandang Biaro ”, gov, vol. 3, no. 1, Mar. 2023, Accessed: Aug. 18, 2026. [Online]. Available: https://ejournal.unsrat.ac.id/v3/index.php/governance/article/view/47276