ABSTRACT
The main problem in this research is the use of discretion in managing the regional government budgets for handling the COVID-19 pandemic in Indonesia. Material and method data related to discretionary budget management for handling the COVID-19 pandemic were obtained from secondary sources, namely laws and regulations, while the primary data were from the field, including the Jakarta Provincial Government. This research used the juridical normative analytical method. The Result of this research indicated during the COVID-19 pandemic, Law Number 30 of 2014 did not accommodate discretionary actions in budget management. The Conclusion of the research is eliminating the requirement of supervisor approval for budget discretion made by regional heads is the right concept for handling the COVID-19 pandemic.