International Journal of Environmental, Sustainability, and Social Sciences ISSN 2720-9644 (print); ISSN 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 436 POLITICAL POLICY IMPLEMENTATION ANALYSIS KUPANG CITY REGIONAL INCOME AND EXPENDITURE BUDGET Volume: 3 Number: 2 Page: 436 - 449 1Esrah D.N.A. BENU, 2Yefta Y.M SABAAT, 3Akhmad SYAFRUDDIN, 4 Josef Kanisius BAU 1234Faculty of Social and Political Science, University of Nusa Cendana Kupang, Indonesia Corresponding author: Akhmad Syafruddin E-mail: Akhmad.syafruddin@staf.undana.ac.id Article History: Received: 2022-03-28 Revised: 2022-05-24 Accepted: 2022-07-20 Abstract: The issue of COVID-19 has affected the economy and society of the country. So the government is taking various steps to prevent it by pushing laws of isolation and quarantine, as well as enforcing restrictions and community activities (PPKM). This study aims to clarify the analysis, policy, and political budget handling of COVID-19 in Kupang City. Research methodology is qualitative, with the type of cases used to study and analyze situations affecting individuals and groups dealing with COVID-19 in great detail. According to research findings, the Kupang city government has relocated its budget and refocused on regulating COVID-19 through Regional Regulation Number 3 of 2020 on the regional allocation of Kupang City Year 2021 budget as described by Regulation Mayor (Perwali) Kupang. The letter number 98 revised return becomes the Guardian Number 5 of 2021 Regarding Modifications to Regulations Mayor Kupang Number 98 of 2020 Regarding Explanation Budget Kupang City Regional Income and Expenditure. The Kupang city government received funds through policy total of 80,051,530,953 that were entered into Shopping Not Expected (BTT) for natural and artificial disasters (covid19 handling). From the side, implementation policy causes the spread of Covid-19 to be handled slowly since data information is not synchronized with the number of cases in the field. The policy has not held Covid-19 in Kupang City effectively because of the Kupang City DPRD's insufficient political control, the government's responsiveness, the Prosecutor's Team's aggressiveness toward the Covid-19 task force, and public compliance. Keywords: Policy Implementation, Kupang City Government, Covid19. Cite this as: BENU, EDNA, SYAFRUDDIN, A., SABAAT YYM, BAU, JK (2022) “Political Policy Implementation Analysis Kupang City Regional Income and Expenditure Budget”. International Journal of Environmental, Sustainability, and Social Sciences, 3 (2), 436 – 449. INTRODUCTION This post is a study continued by (Benu et al., 2021) with the title regional budget policy related to handling covid-19 in Kupang City. Research results show that the government city Kupang has taken two approaches political budget in the first handling of Covid-19 published Regulation mayor Kupang Number 11 about change third on regulation mayor Kupang number 45 of 2019 about explanation Budget Income and spending area city mussel that regulates about budget health handling of Covid-19 and second Regulation mayor Kupang number 13 of 2020 about change fifth on regulation mayor Kupang number 45 of 2019 about explanation Budget Income and spending area city Kupang arrange about budget recovery economy affected pandemic through social safety nets. Research this focused on budget handling covid-19 in 2021. The previous difference study focused on policy in general. However, it advanced this to see how far implementation policy is, specifically the political budget in handling covid-19 in 2021 in the city of mussels which experienced an increase. Based on facts, the government imposes enforcement limitations on community-regulated activities (PPKM) addressing health protocols through public action, such as wearing a mask, washing hands, keeping a safe distance, and avoiding crowds. The implementation of this PPKM could not stop eye-chain deployment fast enough, so Kupang went into a state of emergency International Journal of Environmental, Sustainability, and Social Sciences ISSN 2720-9644 (print); ISSN 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 437 (Kompas.com, January 28, 2021). Because of this, the economy stopped running, and many people lost their jobs. Public and political budgets effectively determine how committed a government serves the public good and makes people feel safe. This is important for fixing the economy and the health problem. Public and political budgets are a good way to figure out how committed a government serves the public good and makes people feel safe. As quoted in Islamy (2009), Thomas R Day defines public policy as whatever choice the government makes or does not make. James E. Anderson, cited by Budi Winarno in 2008, said that public policy is what agencies and other parts of the government decide to do. Next, David Eston, as quoted by Agustina (2008), defines public policy as "the authoritative allocation of values for the whole society " this definition confirms only owner authority in the political system is the Kupang City government, which legitimate could do something to the community and choice government for public policy. Related budget relocation and refocusing could view by (Deden Rafi Syafiq Rabbani, 2020) to explain COVID-19 handling is carried out management finance area through reallocation and refocusing of the APBD according to regulation legislation, as well as how is the public trust- building strategy against management finance area. Management finance area, as well as urgency trust public in situation pandemic, must be precise and wise in fulfill needs area. Government of Banten Province To carry out Settings policy budget area by refocusing and reallocating the budget income, spending, and financing area appropriate for handling COVID-19 (Nurdiani, 2021). Government of Banten Province To carry out Settings policy budget area by refocusing and reallocating the budget income, spending, and financing area appropriate for handling COVID-19 (Nurdiani, 2021). Revinadewi et al. (2021) point out that Indonesia needs a fiscal policy on production and inflation to deal with the effects of the COVID-19 virus. This is a policy of refocusing activities and reallocating the budget. To deal with the impact of the COVID-19 virus, Grediani (2020) focused on the phenomenon of budget changes and community participation in the Pakualaman district. COVID-19 pandemic shows that the effect of the COVID-19 pandemic has stopped shopping, or zero shopping (except for shopping specific). Community participation by independent and independent activity prevents the spread of COVID-19, even though the budget change budget could be realized to handle the spread of COVID-19. Research focuses on efforts addressing health and socially created impacts rather than just explaining policy budget covid through budget relocation and refocusing. To obtain a sustainable conference response on managing COVID in 2020, this concentrated on the budget's revenue and spending areas for 2021. The scope of study you want to focus on is related to how politics and funding are handled when dealing with cases of negligence in the areas of network social safety and health. Along with that, this study is still being done because the number of instances of COVID-19 in the city of Kupang, which is in the province of NTT, is the highest, with 2497 cases. Of the 144 persons who tested positive, 67 died (Indonesian media 31 January 2020). Based on many facts, it is crucial to understand how far the political leadership is willing to go in allocating funds and resolving social issues in Kupang City. METHODS The research method used in this research is qualitative with the type of case study research. In (A Muri Yusuf, 2014), Case research is a process of collecting data and information in-depth, detail, intensive, holistic, and systematic about people, events, social settings (social backgrounds), or groups using various methods and techniques as well as many sources of information to understand effectively how people, events, natural settings (social settings) operate or function according to their context. Case research pays attention to all important aspects of a case under study. By using this type of research will be able to reveal a deep and detailed picture of a situation or object. The case to be studied can be a person, a family, an event, or another quite limited group so that the researcher can appreciate, understand, and understand how the object operates or functions in a real natural setting. Individuals here are policy implementers and policy recipients in the case of covid-19 in Kupang City. Data collection is done through observation, interviews and International Journal of Environmental, Sustainability, and Social Sciences ISSN 2720-9644 (print); ISSN 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 438 secondary data sourced from online news, official government documents and other sources that can be accounted for. Data analysis through data reduction is summarizing the data, choosing the main things, focusing on the important things, looking for themes and patterns and then discarding the unimportant ones in the APBD document. The second is the presentation of data (data display) can be done through brief descriptions, charts, relationships between categories, flowcharts and the like (Nasution, 2003:129). Miles and Huberman in (Sugiyono, 2013) said "in displaying data in addition to narrative text, it can also be in the form of graphs, matrices, networks and charts (Samsu, 2017). RESULT AND DISCUSSION The Kupang City Government established Regional Regulation (Perda) Number 03 of 2020 about the budget for the Regional Shopping Year 2021, which has a total budget of 1.1 trillion and no specific provisions for handling COVID-19. The budget for Covid-19 is managed through the publication of Regulation Mayor No. 98 about the elaboration of the upcoming 2021 FY APBD revised. This regulation will become Regulation Kupang Mayor Regulation No. 5 of 2021 concerning Amendment to the Regulation of the Mayor of Kupang Number 98 of 2020 concerning the Elaboration of the Kupang City Regional Revenue and Expenditure Budget. The policy has set a budget of 80 billion for the scheme Shopping no Suspected (BTT). Perwali Number 5 caused a budget refocusing on 38 Regional Apparatus Work Units (SKPD), which consisted of the first two stages of 9 SKPD and the second 29 SKPD carried out on regional financial and asset bodies (BKAD). Some refocused budgets are sourced from the central government's general allocation fund (DAU). This amount is then transferred to Unexpected Shopping. BTT is intended to be used for unusual or not anticipated to be repeated activities, like the management of natural disasters, non-natural disasters, and social disasters that were not previously expected, including the return of excess regional revenues from the previous year’s closed. The refocusing program was carried out on Operational Expenditures and Capital Expenditures. Operational expenditures include personnel expenditures, office services, meeting meals and drinks, business trips, grants, and vehicle maintenance. In contrast, capital expenditures include purchasing furniture and equipment for the home and office (such as computers, chairs, tables, and printers) and purchasing buildings and public infrastructure. In contrast, capital expenditures include purchasing furniture and equipment for the home and office (such as computers, chairs, tables, and printers) and purchasing buildings and public infrastructure. From the BTT funds, the disbursement mechanism is carried out by submitting a budget expenditure plan (RKAB). The RKAB for dealing with COVID-19 can be found in Table 1 below. Table 1. Planned Budget Expenditure Needs No Regional Work Units (SKPD Program Total Budget Note: 1 Kupang City Social Service Coffin Carrier and Consumption Team 1,172,000,000 Realization 2 Kupang City Social Service Self Isolation 892.825.000 Realization 3 Public Health Office Consumables and Equipment Capital Expenditures 15.431.743.000 Realization 4 Department of Cooperatives and SMEs Does not have a Covid-19 Handling Program No Program Nothing exists. Source: Processed from Data from the Regional Financial and Asset Agency of Kupang City Based on table 1, the social service provides assistance consisting of coffin assistance and assistance for self-isolating people. Meanwhile, the health office is directed to the dimensions of International Journal of Environmental, Sustainability, and Social Sciences ISSN 2720-9644 (print); ISSN 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 439 health services which include drug and supplement assistance, the 3T program (testing, tracing and treatment), funeral assistance, vaccination activities, health promotion, operational assistance, guarantees for the implementation of isolation and recruitment of health workers. Meanwhile, the economic dimension is not distributed for economic recovery by the city government itself. Measured based on research, the Kupang City Cooperatives and SMEs Service, as the frontline of the Covid-19 economic recovery, did not get a budget from the General Budget Fund. (DAU) for the City of Kupang in 2021. Instead, the budget for this service will be refocused under the Regulation of the Mayor of Kupang Number 5 of 2021 to be transferred to the BTT budget, which is accommodated in the BKAD of Kupang City. According to William Dunn (1981), public policy is the connection of the government unit with its environment. Richard Rose (Dunn, 1981) admits that policy should be viewed as a protracted set of somewhat connected actions that produce something other than a single choice that requires attention. The definition put forward by Rose strengthens the notion that policy is a direction and pattern for doing something. A Political Scientist Carl J. Friedrich (Dunn, 1981) formulates correctly and straightforwardly that policy is a form of action taken by a person, group or government in an environmental opportunity and challenge where the policy is proposed to be used to overcome the difficulties or problems that occur in the environment. Efforts to achieve goals or realize the desired program or plan. In comparison, Dye in Winarno (2007) defines public policy as whatever government chooses to do or not to do, which in Indonesian means whatever the government decides, whether it will be done or not done (silence), while Robert Eyestone said broadly that public policy could be defined as the relationship of a government unit with its environment. Then Budi Winarno also assumes that policy is an activity and its consequences, which have a lot to do with those concerned about reaching a separate decision (Winarno, 2012). Then Merrill. S Grindle said that in the content of policy, there are interests affected by the policy, the types of benefits that will be generated, the degree of change desired, the position of the policy maker, and the program implementer. In this article, the analysis of political budget policies for handling COVID-19 in Kupang City uses Merille's Grindle theory, known as implementation, as a political and administrative process. According to Merilee S. Grindle (Subarsono, 2011), the success of implementation is influenced by two major variables, namely the content of policy which includes: a) Interests affected by the policy. b) Types of benefits to be generated. c) The degree of change desired. d) The position of policy makers. e) (Who) implements the program. e) The resulting resources. Then the implementation environment (context of implementation) includes a) The powers, interests, and strategies of the actors involved. b) Characteristics of institutions and authorities. c). Compliance and responsiveness. How far is the interest Group Target at Accommodation? According to S. Grindle in Agustino (2016), influencing interests are those that have an impact on how a policy is carried out. This indicator contends that a policy's implementation must engage a wide range of interests, and it measures the degree to which these interests have an impact. The primary interest must be balanced with the interests of the general public (user or consumer policy) and policy implementers (makers and implementers). Related public interest is how the government responds to the current problem: the number of Covid-19 cases is getting higher. This is a problem for the economy and society as a whole. There is also a temporary public interest in how local government leaders deal with the pandemic and its effects. Through Regulation Mayor Number 5 of 2021 About Changes to Regulations Mayor Kupang Number 98 of 2020 About Explanation Budget Kupang City Regional Income And Expenditure has estimated 80 billion for an answer and accommodate interest public. Office in the chart of dealing with Covid-19 characterizes vertical line coordination, designing strategies for Dealing with Covid-19 departments based on orders from the mayor. Following the results interview with the Head of Subdivision Planning and Finance, Dinas Kupang City Cooperatives and SMEs, "If service this right only operates Duty in accordance tupoksi course. What does the government want the city? We carry it out". The relevant DPRD authority's interests in legislation, budgeting, and control are temporary. In the study, the Legislation of DPRD and the City International Journal of Environmental, Sustainability, and Social Sciences ISSN 2720-9644 (print); ISSN 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 440 Government was able to come up with a plan for how to handle Covid-19, which was called Regional Regulation Number 3 of 2020 Concerning the Regional Budget of Kupang City Year 2021 Budget, and they set a budget of 1,100,000,000,000,000 rupiahs. How much do the benefits come out? The government could make rules to help the public be safe and healthy. Grindle says that existence will bring about benefits. The benefits that came out of this had to do with the fact that there was a policy for the good of the community as a whole, which had to do with the welfare, prosperity, and safety of its people. The benefits in question must also affect the health, economic, and social sectors that are affected by Covid-19. The Kupang City Government has planned for 94 places to sleep at SKLerik Hospital to care for COVID-19 patients in 2021 (tirto. id), even though the city is not yet ready to handle Covid-19 patients. The Secretary of the City of Kupang also said that the government of Kupang Center tries to put patients in isolation who can't stay at home because they are sick (beritasatu.com). Because there were not enough facilities for sick people at home, people in Kupang city were forced to live alone. The government took care of those who did live alone and who did live alone were taken care of by the government, which helped them buy food and medicine. Then effort control with rule enforcement restrictions activity community (PPKM) in the city mussels and appeals apply Protocol health strictly in the city of Kupang. Then by the economy, the resulting stabilization from policy this not so highlight because as obtained from results Interview researcher with Head of Sub-Division of Planning and Finance, Dinas Kupang City Cooperatives and SMEs related implementation budget refocusing policy in Kupang City say that: "As a consequence of policy, the DAU funds from the government area does not exist, and the usual budget for running a program at the office was being used. This means that everything is now refocused on the Covid-19 handlers, so we are just waiting for the DAK funds to be distributed from the Ministry of Cooperatives and Small and Medium-Sized Enterprises, and for the time being, we are only using incentive funds. " Related to the interview, if we discuss related benefits generated from policy, from an economic point of view, this is a problem., It can be said that this policy isn't very effective and that it helps the economy in Kupang City get better. Besides that, from a social dimension, the approach’s benefits could be judged by the interview with the secretary of Service Kupang City Social: "We know this covid-19 is not a natural disaster. There are two kinds of disasters: natural and non-natural. Well, because there was previously no policy set budget question non-natural disaster this right so our rather difficult for a move. So actually obstacle this more to that process myself. I already delivered related with policy mayor Number 5 of 2021, which is what happened based on our for To do handling Covid-19, so this time it is refocusing. It results from that refocusing diverted to BTT, but for service social alone, our no refocused. Now, for can carry out Covid-19 handling programs such as already explained just now our aim at two focus, i.e., 1) for help chest corpse and eat drink. 2) for positive social and doing isolation independent." Based on the results Interview, this could be observed as a social benefit of the policy. There is effort act good follow up, just like what the service does social as implementation policy. How much does change affect how Covid-19 is handled? In theory, change is when things don't stay the same. This means that the current situation isn't the same as the future. Several things make something change. Factors that focused on two categories: internal and external. Based on that, if we talk about related degrees, change means questioning what has been caused by policy to environmental policy. See Kupang City Condition in Century Covid-19 pandemic when every day keeps facing increase case positive Covid-19, along with the percentage of healing and presentation Dead Due to the ongoing Covid-19 experience tide dynamics. As shown in graphs and tables, the development of Covid-19 cases began at the beginning and has continued in Kupang until now. International Journal of Environmental, Sustainability, and Social Sciences ISSN 2720-9644 (print); ISSN 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 441 ( Source: https://m.andrafarm.com ) Based on the chart showing the case positive for the coronavirus throughout Kupang, the graph increases every time. Based on kemkes.go.id, it shows that until 10 December 2021, the total Coronavirus infection in Kupang City reached 15,290 people, and 0 people died, 0 people were still sick (positive active), and 15,290 people were declared recovered. Besides that, to see the degrees of the changes caused by refocusing policy issued by the Kupang City government in what is the handling of covid 19 effective or not? Then with this presented development, the spread of covid19 in Kupang City from the year 2020 to the year 2021, detailed number development from month to month, following table those: Table 2. The spread of COVID-19 in Kupang City from month to month Month Confirmed Positive Healed Die Still sick December 2020 974 428 - 546 January 2021 2.451 987 - 1464 February 2021 4.327 4023 - 372 March 2021 6.227 5412 - 968 April 2021 6.668 6662 - 6 May 2021 6,937 6935 - 2 June 2021 7,250 7236 - 14 July 2021 11.145 11130 - 15 August 2021 14,410 14399 - 11 September 2021 14,426 14404 - 22 October 2021 15,273 15273 - - November 2021 15,280 15280 - - December 2021 (9 December) 15,290 15290 - - The information above showed how the COVID19 virus spread in Kupang City from month to month and demonstrated the importance of confirmed numbers that are positive for the COVID19 experience enhancement. Nine hundred seventy-four people were proven positive by the end of 2020; however, from 2021 to December 2021, there was a significant increase, bringing the total to 15,290. The rise of strong positive covid19 cases demonstrates that, despite the Kupang city government's decision to refocus its policy on COVID19, it has had no obvious effects on the management of COVID19. This issue also shows that the Kupang City Government doesn't give International Journal of Environmental, Sustainability, and Social Sciences ISSN 2720-9644 (print); ISSN 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 442 much more to limit the spread of COVID-19, which is why the number of people who have tested positive for COVID-19 has risen so quickly. Also, the focus on Covid-19 patients started to improve in January 2021. From January 2021 to December 2021, 15,290 people started improving, which shows that the recovery rate is going up. Researchers think this happened because of the work to improve health care. This is one of the policies for dealing with COVID-19. Based on the things listed above, the degree of change that happened before the refocusing policy was made and put into place for dealing with COVID19, the appearance of preventing the spread of COVID19 in Kupang City does not show any suppression of the reach of COVID19 in 2021, while a very positive increase in the number sharply exceeds the positive number in 2020. The problem, of course, leads to a relatively large budget of around $80 billion but very weak efforts to control it. So that it can be shown that the budget's implementation is based on the city government's policies for dealing with COVID-19 not running effectively and efficiently. Also, the city government spends too much time on healing and rehabilitating and not enough on preventing problems. How do policymakers make decisions? Montesquieu's ideas say that Triassic politics results in the separation of state power into three parts: executive (executive) law, legislative (maker) law, and judicial (supervisor) law. The separation of powers between the executive institution, the legislative institution, and the judicial institution helps set the goals and aspirations of the state by making policy. The basic idea, when making a plan for how to deal with the Covid-19 outbreak in Kupang City, fundamentalization becomes a major factor. Based on research done in 2021, regulation of Mayor Number 5 of 2021, one talked about related budget refocusing efforts to deal with Covid-19. So, it's clear that the Kupang City Government and the Kupang City Regional House of Representatives have a role in making and enforcing policies (DPRD). By the empirical position of Kupang City Government, which is administrative Kupang City Government as executor policy and political as formulator policy and maker policy from Guardian Number 5 of 2021. According to the results of an interview with a researcher and a secretary at the Kupang City Health Office, "The Mayor and Deputy Mayor of Kupang, in addition to being in charge of the city government, also play a role as Unit Team Leader Tasks (SATGAS) in the handling of Covid-19 in Kupang City". Then, in addition to the position of city government, there is also a position of Kupang City DPRD as a maker of proven policy (legislator), which means that the DPRD is directly involved in making policy and controls how the City Government puts policies into action. However, there is assistance in research conducted by researchers empirical the role of DPRD in operating function control and supervision implementation policy to Government by contextual. This thing as conveyed by the village head Ward South Oesapa Kupang City as one of the areas that are included in the Covid -19 red zone where in the interview with the researcher says, "We only do what our boss tells us to do and follow his lead, so we only do what comes from above, using the same method we use to level the city. Our only job is to figure out how many people Covid -19 impacted. From a positive society, this is how we figure out who in the society is able and who is not. Well, this is what we sent to the city to get the attention of the city government after we got data from a community that wasn't affected by the economy. Then, so far, this enough, if we don't see much of the DPRD in our village, or if people in our village see the same thing we do".So indeed could conclude that the existence and role of DPRD in effort supervision and control are very weak, which is what causes political crisis because effort checks and balance in the city Kupang in handling Covid does not walk with good. (Who) Executor Programs? In Dictionary Great Indonesian Language (1997: 308), implementation originated from the word " like," which means operating or doing something. While program according to Hasibuan (2006), a program is a clear and concrete plan because it already lists goals, policies, procedures, budget, and time implementation that has been set. Based on a number of the definition, it could be concluded that what is meant by program implementation is a series of activities carried out by individuals or group-shaped implementation-supported activities, policies, procedures and resources power meant to bring something results for reaching goals and objectives that have been set. Based on the theory could depict that related to the implementation of International Journal of Environmental, Sustainability, and Social Sciences ISSN 2720-9644 (print); ISSN 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 443 refocusing policy for the handling of Covid-19 in Kupang City, who took action as program implementer is Kupang City Government that is Mayor and Deputy Mayor as Head of the Covid- 19 Task Force, who conducted together with Service Social, Police civil servant Praja, Police Military, TNI, Health Service, Service Communication and Information (KOMINFO) and the Management Agency Regional Disasters (BPBD). How is Source Power Produced? Following essence from source power that alone, in effort handling carried out by the Kupang City Government through the refocusing policy, then source power in implementation policy this divided Becomes two that is source power human (HR) and resources non-human power. Source Power Human (HR) must have enough under needs and adequate skills following the demands of an organization's tasks. As for understanding the source of power, human beings are proposed by Hani Handoko (2000) as people who give energy, talent, creativity and effort to maintain activity organization. About HR in effort implementation policies implemented by the Municipal Government for handling Covid-19, based on referrals study identified that at the HR level, of course, this related with quality and capacity individual, in observation researcher alone for two things this I think about our HR sufficient and able for to do handling Covid-19 in the city Kupang Thing this proved with by amount power expert in the field health, reported on Republica.co.id on February 22, 021 Government East Nusa Tenggara Province handed over 100 3T workers (testing, tracing, treatment) to help the Kupang city government handle the case spread of COVID-19. The Deputy Mayor of Kupang also responded to this, Hermanus Man in the welcome convey, accept love to Government NTT Province which has train and finance 3T workers during _ one year to front. According to him, 3T power is part of planning big in war strategy to face the COVID-19 pandemic in the mother city, the province of NTT. See thing this by capacity naturally no again something worrying thing. Then if seen from side agencies in HR for handling Covid- 19 such as the Department of Health and Service Social as a leading sector and the Covid-19 Task Force, based on research carried out with Head of Sub. Finance and Equipment Section that " so " for handling this covid-19, we first proposed budget for team bearer corpse covid that's right, but this here he advanced from service health." From the resulting interview in effort handling Covid- 19 like service social as a leading sector it turns out in implement policy move as an administrator in thing this prepare qualified human resources whose specifications in the field related like for deal with their Covid-19 provide at a time allocate budget for team bearer and besides that, they also coordinate and do synergize with service health for getting information regarding victims and patients. So, according to the researcher, HR is qualified enough in effort handle that. Source non-human power in implementation policy is related to a budget; facilities work to expedite implementation policies, training, technical instructions, and authority. From side budget alone for handling Covid-19, Kupang City Government refocusing budget of Rp. 80 billion earned through DIPA year budget 2021. Then for facility supporters, as with the existing budget, this will be distributed for procurement tool PCR tests, drugs, finance the place quarantine centralized and cost operational team group Duty district and village as stated by the Deputy Mayor Kupang reported from Gatra.com. Besides that, the result from budget refocusing will be distributed to capital expenditures and expenditures operational from service health for handling Covid-19. Then for Carrying Team, Crate Bodies, and Consumption as well as for those who are isolation independent in the form of help groceries and medicines. Context Implementation. Context implementation relates to where and by whom the policy is implemented and will also affect the level of success because of however good and easy policy and whatever Support group goal results in implementation permanent depending on the implementer. The character of the executor will influence the executor of the action in implementing policy because the executor is an individual who does not make it possible free from the beliefs, aspirations and interests of the person who wants them to accomplish. In implementing something policy, there is something possibility from executor to deflect what is already determined for the International Journal of Environmental, Sustainability, and Social Sciences ISSN 2720-9644 (print); ISSN 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 444 sake of personal, so could keep away destination from a policy. Context implementation that affects success implementation, according to Grindle, is as follows: How Power, Interests and Actors Involved? According to Harold D. Laswell and Abraham Kaplan, power is a relationship where someone or a group of people can determine the action of somebody or other groups to fit desthe tination of the party first. In this, as Grindle put forward, if they felt interested in a program, they would develop a strategy to win the implementation competition so that they could enjoy the output. Power in implementation budget refocusing policy for handling The Covid-19 outbreak is an influence and authority made by the maker policy, delivered to executor policy, to arrive at the recipient policy. Actor from power this in policy this involve City government or in Thing this Mayor and his staff as executive and DPRD as the legislature. So that through authority and legitimacy from Local Government and DPRD Kupang City, efforts Covid -19 eradication can walk with regular, stable and vertical which is then a sub- ordinate line Becomes more effective. In the study, the influence of power is significant where through power effort forcing will to executor policy until can be realized with good. In study shoshowske interviews conducted at Dinas Social and Health Service showed that in handling Covid-19 agencies, the only to do planning with making a plan needs spending (RKB), which is then proposed to a leader in Thing this Mayor, then if the mayor’s disposition new defrosting budget can be obtained. In interviews conducted by researchers together, the Head of Finance and Equipment Service Kupang City Social says that " for handling Covid that 2021, that we usually make plan needs shopping or RKB, and that go-to budget shopping no unexpected and that no is in the office social, so Katong make that RKB then submitted to Mayor there, reboot leader on there, later Approved new Katong can budget for handling Covid-19”. So from the results Interview could identify that the impact power mayor as a taker decision and disposition is in an essential context. Then besides that, interaction Between the Municipal Government and its staff with the Kupang City DPRD is effort relation the power that happens in maximizing effort implementation policy-related handling Covid- 19 alone. Research conducted by researchers identifies effort relation power exercised with DPRD still not yet showing existence contrast from the DPRD. As a result, Interview with Chairman Field Empowerment of Micro Enterprises in the Office Cooperatives and SMEs: “ During pandemic Covid this room our movements are limited, we are only To do monitoring past Whatsapp, because For WA itself, we have an MSME Group throughout the Province of NTT which was created by the Department of Education Provincial Cooperatives and SMEs the name of the group is "SI DONALD" in the group joined all owners of MSMEs throughout NTT, now we do control through the group only, and if the presence of the DPRD itself together with us no there is because they run Duty they alone, we go with our job. Then related to how this DPRD also controls the handling of Covid-19 in the city of Kupang. Used on an interview conducted with village head from Ward South Oesapa, Kupang City say that: " Indeed " right as conveyed Earlier, our area was a village oesapa south enter in the covid-19 red zone, we have also to do data collection our citizens, because there is request data from leader leveled top. Then if question the role of the DPRD together within see the community affected by covid, the DPRD almost no our see, or together with us in the village this for see community, at least if you want a campaign that new they exists". From the interview conducted above, if we look at the position of the DPRD in operation function controlling or supervision by factual naturally weakly in handling Covid-19 in Kupang City. This occurs because DPRD causality does not accompany the Local Government to address Covid. Effects that can be projections are also generated by checks and balanced no walk with neat and orderly. How Characteristics of Institutions and Rulers? According to Van Meter and Van Horn, the Characteristics of Institutions/ organizations executors include competence and size agent implementer, level control hierarchical in the implementing unit bottom at the moment implementation, support politically from executive and legislative branches, and formal and informal linkages with institution maker policy. Meanwhile, according to Merille S. Grindle, implementing a program can cause conflict for those whose interests are influenced. Solution International Journal of Environmental, Sustainability, and Social Sciences ISSN 2720-9644 (print); ISSN 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 445 strategy conflict about who gets what becomes instruction, not direct about characteristic features ruler or institutions that are implementing the program, both about the partiality of the authorities/institutions executor nor about style leadership is authoritarian or democratic. In research conducted, implementation policy Regulation Mayor Kupang Number 5 of 2021 which is directed for handling Covid-19 in Kupang City show how institutions related like Department of Health, Department of Social, Service Cooperatives and SMEs as well as Financial and Asset Agency Kupang City area as program implementer with inherent characteristics that is character stiff which means obedient and obedient to instructions from leadership, other than that there is a strong system for setting the implementation process policy that. Then those who do not could deny that almost in habits of bureaucracy contaminated structural oriented. Whereas stated by Merkl that "Politics is about who gets what? when? and how?". According to a researcher, the theory describes characteristics from every tangent element direct with element politics. So no amazed if seen from the behavioral approach in a study showing every institution services that obedient and obedient to who the Government is one oriented structural. Besides that, Kupang City government as ruler or regime, of course by political there is want effort conducted that reaches Satisfaction people on performance government in handle Covid- 19 outbreak, where? It will impact orientation politics in the future (politics-oriented) because it has gotten attention from the Public. This thing by an Interview researcher with the Head of Subdivision Planning and Finance, Dinas Kupang City Cooperatives and SMEs which stated: "if this refocusing problem our budget is cut for implementation handling covid-19 no more from that if government city says refocusing or cut, we cut. Because of all the rules thereon, if service this right only operate Duty in accordance tupoksi course. What does the Government want the city? We carry it out". How do Compliance and Power respond Public? Level of compliance and presence response from the executor. Another thing that feels important in implementing something policy is compliance and response from implementers. Then what wants to be explained in points is to what extent compliance and response from the executor in responding to something policy. So you are aware that this is to what extent compliance and response from the executor in respond refocusing policy for handling Covid-19. It is also part critical of the implementation process something policy, where level compliance and presence response from executor policy is an action real from an executor for doing Duty principal and function in implementation this refocusing policy to done with good, optimally and empowered to use for the community in need. Based on results, interview related compliance of implementers refocusing policy for handling covid-19, with secretary service social city Kupang says: "Government this right we consider as a father in charge us, so in covid like this, I think Government has to do step one thousand for overcoming problem so that fast passed. So we are from service what we can be certain of is follow instruction from government city for example government city for handle covid this there is for unit Covid-19 task, now unit Duty this chaired by the mayor and deputy mayor social is also in team task force this, so so ade. If for our stakeholders, usually we always coordinate with party ward forget the data, because ward do you own the community, and if our ask the village must always ready. Only sometimes Public someone is indifferent, not indifferent with existing rules, ordered Required even wear a mask no use, requested for do not crowd rather a for the party, sometimes our confused with community mentality this”. About pliance and response from executor refocusing policy, recipient policy put forward that: "Yes as Public our obey just with what is made by the Government, we follow a course. For sure right government is not possible for our hard. If for the economy because covid, right? Not just our natural self, but almost everyone is a natural right. So if Government asks for closed business at 8 o'clock, no do we want must close. If no officer, please look we have a sale dong" (interview August 25 with mother Diana mangosteen). From the result Interview about level compliance and presence response from declared executor from secretary service social city Kupang, as an actor implementing the policy, according to him that Government has strived for handle plague covid this, for that obedience to with directions and policies from Government need be addressed with full not quite enough answer well from service until village. Then for the Public, consumer policy naturally varied, as the secretary International Journal of Environmental, Sustainability, and Social Sciences ISSN 2720-9644 (print); ISSN 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 446 said service social that still many societies that violate regulation for prevention covid, but there are also obedient to suggestion government for example related to PKM. Based on that, according to the results observation research, a researcher could argue that by empirical in application refocusing policy for handling covid level obedience from executor policy showing sufficient coordination stable, where street implementation executor policy obedient and in line coordination with government city as maker policy and leadership. This shows existence good progress in handling covid 19 in 2021. Apart from executor policy, there is receiver policy by empirical research carried out researcher showing that level obedience from Public as receiver policy is different or varied, some still violate applied rules there are those who obey to rule though there are other impacts. In the analysis researcher, happening the level of obedience in a varied society show the effort of communication and socialization less policy from policy implementers to the community, so there is pote case that is happening. Obstacle Implementation Budget Refocusing Policy? Implementation barriers in implementing the refocusing Policy for handling Covid-19 in Kupang City, according to the Secretary of the Kupang City Social Service, said: "In my opinion, the social service here is running in terms of management. It is a consideration from the leadership. In this case, the Mayor divides several OPD to handle this. However, the bottleneck is in the process because the budget is available in the DPA. DPA is like our ABPD. At first, we did not know Covid would happen, so it was not programmed. Moreover, this is a non-natural disaster, so the process is not as easy as everyone thinks.” In addition, in terms of implementation in the field, it was explained that "the mentality of our people still likes to act alone, disobeys rules and violates health protocols." Not only that, but the Cooperatives and SMEs Office also experienced other obstacles to implementing this Policy, as stated by the Head of the Planning and Finance Sub-Section of the Kupang City Social Service: "We are from this service. Since covid-19 happened, our budget no longer exists. All of our DAU has been refocused by the government for handling covid. If I am not mistaken, it is included in BTT. This service program has three things, namely training, monitoring and evaluation. So during this covid period, we are not allowed and forbidden to interact directly with the community. To run this program, we are only waiting for funds from the DAK, that is, from the ministry. We have been given a budget, and then we can manage it. While waiting, we stay at the office while monitoring through social media." In addition, some obstacles occur in society, as the results of interviews with one of the communities affected by Covid-19 and a primary food entrepreneur, namely Mrs. Diana Manggiri, who said: "Last June, my husband, son and I contracted COVID-19. Since being exposed to covid, we discussed it with nurses at the health center and were directed to stay home for 14 days. This is difficult for me because it becomes difficult to make a living. At that time, we checked it at the Undana Hospital, but we did not get any medicine for Covid even though we were isolated at home. They said their nurse wanted to come to the house but did not come. We got three sacks of rice, bear brand (sterile milk), and canned fish for food assistance. That is all we got for almost one month after recovering from covid-19. At that time, the party from the Naimata village delivered it. He said this was help from the mayor”. From the results of observations and interviews, the researchers concluded that the obstacles that occurred in the implementation of the refocusing Policy for handling Covid-19 were: 1. In implementing the Policy, there are still difficulties in the process for implementing policy. This happened because a disaster like this was unimaginable, so in implementing and dealing with this outbreak, finding the right breakthrough in overcoming the Covid-19 problem was still quite challenging. This is by the results of interviews with researchers and the Secretary of the social service, one of the leading sectors to deal with the Covid-19 problem. 2. Since Covid-19 is interpreted as a non-natural disaster, the government is quite overwhelmed in dealing with this outbreak, particularly finding the best solution to eradicate Covid-19. As a result of this covid-19, breakthroughs related to budget politics must be redesigned because the legal basis almost does not regulate budgeting for disasters like this, so an extraordinary decision is needed. This is what was conveyed by the Secretary of the Social Service "Initially, International Journal of Environmental, Sustainability, and Social Sciences ISSN 2720-9644 (print); ISSN 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 447 we did not know that Covid would occur, so it was not programmed. Moreover, this is a non-natural disaster, so the process is not as easy as everyone thinks.” 3. Barriers that occur in policy communication. According to the researcher, there is still a discrepancy between what the government wants and what the public understands. This is proven by factual facts as stated by the Secretary of the Social Service, who said that "people still often violate the regulations made by the government". In this case, the community's compliance and responsiveness are still weak and political communication is weak from the implementor to the community. 4. There are still agencies that, during the COVID-19 pandemic, are not empowered to work and work together in handling this outbreak. Empirically this happened to the Kupang City Cooperatives and SMEs Service during this pandemic. The budget from the DAU was not obtained, which was refocused on BTT for handling non-natural disasters. The Cooperative Service was also prohibited from interacting directly with the community, so this polemic described the ineffectiveness of the government's understanding of Policy. As stated by Carl J. Friedirch (Dunn, 1981), "Policy is a form of action taken by a person, group or government in an environmental opportunity and challenge where the Policy is proposed to be used to overcome difficulties or problems that occur to achieve goals or realize a program or program desired goal". Therefore, the Cooperatives and SMEs Office should also be involved as a supporting partner of the agencies that act as the leading sector so that there is no unproductive sector. 5. Hospital inpatient rooms are very minimal, causing difficulties in monitoring and treating Covid-19 patients who are confirmed positive. 6. The process of health and social assistance for self-isolating patients due to COVID-19 seems slow in distribution. According to an interview with Ms. Diana Manggiri, "At that time, we checked at the Undana hospital, but we did not get any medicine for Covid even though we were isolated at home. the nurse said they wanted to come to the house but did not." She said, "We got three sacks of rice, bear brand (sterile milk) and canned fish for basic food assistance. That is all we got for almost one month after recovering from covid-19. At that time, it was the Naimata Sub- district that delivered it. He said this was assistance from the Mayor." 7. The implementation process is still convoluted and takes a long time to be realized until it reaches the recipient of the Policy. This is from an interview with the Secretary of the Social Service, who said: "Our current obstacle is in the process itself". He also continued that "For the handling of this covid, we focus on two things, namely the pallbearer team, coffin and self-isolated. Now for the coffin itself, we cannot give something like "oh here he died because of covid-19, give him a coffin." But we are waiting for that information from the hospital. Now the process is long in this hospital because they have a lot to take care of”. CONCLUSION Based on the above Policy, the researcher uses the theory put forward by Merrile S. Grindle that, to measure the extent to which policy implementation is going well, there are two essential things, namely the content of the Policy and the policy environment. So the researcher formulates the conclusions as follows: 1. Contents of Policy In terms of policy content, it can be understood that to handle the COVID-19 pandemic, based on research conducted, shows the effort or process of implementing the budget refocusing Policy for taking it is still not running optimally, effectively and under expectations. It can be observed that the direction or focus of the government in handling COVID-19 is still not right. Judging from the budget that has been refocused, the government should strictly enforce preventive actions so that the number of confirmed positive transmissions can be muted and minimized like countries that have succeeded in preventing mass transmission of COVID-19, including Taiwan, Singapore and Korea. South. This is so, according to research conducted by researchers, where the government only focuses on curative and International Journal of Environmental, Sustainability, and Social Sciences ISSN 2720-9644 (print); ISSN 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 448 rehabilitative efforts in handling the COVID-19 pandemic in Kupang City. For example, shopping for coffins, drugs and supplements, contact tracing, funeral arrangements, implementation of isolation and others. 2. Environment Policy (context of Policy) In the context of Policy, it can be understood that in implementing the Policy, there are two important things, namely where and by whom the Policy is implemented. In the implementation of the refocusing Policy, when examined in terms of power, the government has made quite progressive efforts, seen from how the government formed a task force for handling COVID-19 and distributed tasks to several leading sectors handling COVID-19, such as the social service and health services. In terms of interests, of course, the direction of this Policy is for handling COVID-19 in Kupang City. However, in reality, treatment in the community is still experiencing and facing various obstacles, for example, the limited availability of treatment rooms in hospitals, isoman patients at home who do not receive health services when exposed to COVID-19, the slow distribution of basic food assistance for COVID-19 patients who are self-isolating at home. Coupled with the weak control efforts of the Kupang City DPRD, making policy implementation is unable to run properly. In addition, the reality of the implementation of this Policy also shows the lack of responsiveness from the implementers themselves and the community. The lack of responsiveness from the implementers was observed in the programs made for handling COVID-19 which tended to be off-target because the government was more focused on curative rather than preventive efforts, for example, providing coffin assistance, taking care of funerals, spending on drugs and supplements, spending on isolation implementation, which program The program is only directed at how to take care of patients affected by COVID-19, not how to reduce the transmission rate of COVID-19 in Kupang City. Starting from upstream to downstream, the water taps that cause the spread of covid19 must be closed immediately, so there are no more positive people for covid19. If that happens, the pretext will be that the more people affected by COVID-19, the more people will have the potential to die and the larger the budget needed. In addition, to the varied responsiveness of the community, this happens because (it can be said) a devout community is a society that is economically well off. Meanwhile, economically weak people have to struggle able to meet their needs. Based on the results of observations in the field on several findings in the study, the researchers provide the following suggestions: 1. To the government of Kupang City, to overcome the discrepancy between what the government wants and what the community understands. Therefore, the government should simplify the pattern of political communication of policies to related agencies and the public to prevent multiple interpretations of policies. 2. Apart from the Covid-19 Task Force team to deal with the COVID-19 outbreak, the government also needs to empower and involve other SKPDs to handle other sectors that are also affected by COVID-19, involving the Department of Cooperatives and SMEs of Kupang City as the leading sector in economic recovery efforts and also other essential SKPDs that need to be reviewed. 3. To the Kupang City DPRD, to continue to supervise the government's performance in dealing with the covid19 pandemic to maintain political equilibrium through checks and balance efforts. 4. To the Kupang City Government, so that regional regulations and budgets for handling COVID-19 in Kupang City can be published openly to the public through the mass media as a form of actualizing good governance through transparency of information, as well as increasing public participation in carrying out control functions against any attempts to misuse the budget for handling covid 19. International Journal of Environmental, Sustainability, and Social Sciences ISSN 2720-9644 (print); ISSN 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 449 5. To the Kupang City government, it is better with the existing budget to make an effective and appropriate program by conducting a field survey regarding any springs that distribute COVID-19 so that the source is closed immediately to minimize its spread. Especially now that there are new variants of covid19 that are more dangerous than covid19, for example, the Delta variant of Covid19 from India and the Omicron variant of covid19, which is booming in England. REFERENCES Agustino, L. (2020). Policy Analysis for Handling the Covid-19 Outbreak: Indonesia's Experience. Journal of Borneo Administrator, 16 (2), 253–270. https://doi.org/10.24258/jba.v16i2.685 Astiti, NP (2020). The Impact of Covid-19, Budget Cuts are Inevitable. 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