Kusuma, K.R., Helmyawan, S.W., Fanida, E.H. and Hidayat, M.F. 2026. Analysis of Regional Expenditure Efficiency in the Management of the Tuban Regency Budget During the Covid 19 Pandemic. Income Journal Of Economics Development . 6, 2 (Aug. 2026), 134–143. DOI:https://doi.org/10.54065/ijed.6.2.2026.701.