International Journal of Research and Review Vol.7; Issue: 5; May 2020 Website: www.ijrrjournal.com Review Paper E-ISSN: 2349-9788; P-ISSN: 2454-2237 International Journal of Research and Review (ijrrjournal.com) 75 Vol.7; Issue: 5; May 2020 Allocation of COVID-19 Epidemic Funding Budgets in Indonesia Gresia L Hasibuan 1 , Dicky Dermawan 2 , Happy S Ginting 3 , Iskandar Muda 4 1,2,3,4 University of North Sumatra, Medan, Indonesia Corresponding Author: Gresia L Hasibuan ABSTRACT Covid-19 has spread to several countries, including Indonesia. There are a lot of activities that the Government of Indonesia is currently doing to restore Indonesia. Among them are providing support for medical equipment, making treatment programs for the community, and determining the source of the budget to deal with Covid-19. The purpose of this study is to determine the source of the budget that will be used by the Government, and what efforts the Government can do in dealing with the Covid- 19 problem. The results of this paper are budget sources that can be used in handling Covid-19 is the excess budget (SAL), endowment and accumulation of endowment funds for education, funds controlled by the State with certain criteria, funds managed by the Public Service Agency (BLU), and funds originating from the reduction of State Capital Inclusion in State-Owned Enterprises (BUMN). In meeting Covid-19 financing targets, the government can issue SUN / SBSN, determine sources of budget financing from domestic and / or foreign sources, as well as provide loans to the Indonesia Deposit Insurance Corporation. This research is a literature study. And the data collection method uses the documentation method. Keywords: Covid-19, source of budget, source of financing, government policy. INTRODUCTION Indonesia is experiencing a social disaster as a result of the spread of Corona Virus Disease 2019 (Covid-19). Not only in Indonesia, but several countries also feel it. Not sure when this virus will enter Indonesia. It did not take long for Covid-19 to spread so quickly, and many Indonesians were affected by this virus. It is known that the initial case of Covid-19 occurred in Wuhan, Hubei Province, China, in December 2019 and January 2020 (Qun Li et al, 2020). The same thing was revealed in Chan's study, a coronavirus was reported in Wuhan city, Hubei Province, China. Patients affected geographically are related to the local market as a potential source (Chan et al, 2020). As we know that Covid-19 attacks the respiratory system. Quoted from the WHO website, the Covid-19 virus spreads through droplets or comes out of the nose when an infected person coughs or sneezes, so it is important for us to practice breathing ethics (such as coughing on a bent elbow). There is no specific drug or vaccine that can cure this disease. And until now it is still under research. People who already have a congenital disease will worsen the spread of this virus in his body. Based on data from covid19.go.id, the number of cases due to Covid-19 in Indonesia dated May 1, 2020 there were 10,551 positive, 1,591 people recovered, and 800 people died. The number of these cases increased from before on April 30, 2020, which was 10,118 positive, 1,522 people recovered, and 792 people died. On April 29, 2020 there were 9,771 positive cases, 1,391 people recovered, and 784 people died. This number continues to grow every day. To prevent this case from increasing, the Government has made an appeal to "work from home, learn from home, and worship at home" in order to