This study aims to examine the budgetary response to the COVID-19 pandemic by Indonesia???s local governments. It specifically looks at the role of the key players in executing the Covid- related budgeting instructions of the central government, which has not been adequately addressed by previous studies. This paper employs a qualitative case study approach in Indonesian local governments and draws on Schatzki's (2001) practice theory. The qualitative data were collected through interviews via video conferences, WhatsApp chats, and documentary analysis. Drawing on Schatzki???s practice theory, this paper provides an in-depth analysis of how budgeting practitioners respond to the pandemic budget policy, conditioned by the rules, practical understanding, and the teleoaffective structure that orients them. The practice theory sheds new light on the budgetary responses to COVID-19. This study finds that the budget instructions from the central government (what is intended) do not match with the responses of the key budgeting actors at local government levels to overcome the COVID- 19 pandemic (what actually happens). It depicts that the budgeting actors tend to prioritise doing their ???normal days activities??? on bureaucracy, rather than enhancing the central government???s instructions to combat the pandemic. Keywords: Budget, local government, COVID-19, pandemic, practice theory, Indonesia

Prof. Irwan Taufiq Ritonga, S.E., M.Bus., Ph.D., CA., - Local Government Budgets to Handle the COVID-19 Pandemic: Indonesia's Experience