URGENSI KEBIJAKAN DISKRESI DAN FISKAL GUNA MENYELAMATKAN APBN DALAM KONDISI PANDEMI COVID-19

Research in this journal will discuss the urgency of discretionary policies and fiscal policies made by the Government in an effort to save the state budget in the midst of the Covid-19 pandemic conditions. As we know, the consequences of the Covid-19 pandemic affected all sectors, including the country's economic sector. State expenditure increases because the health sector requires a lot of facilities, while state income decreases because many businesses or MSMEs or tourist attractions are quiet and slumped. This journal will examine how discretionary policies are made in a short and concrete time for precarious conditions, while fiscal policies are to regulate the running of the economy and state finances