Kusuma, K. R., Helmyawan, S. W., Fanida, E. H., & 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), 134–143. https://doi.org/10.54065/ijed.6.2.2026.701