10.34820/FK2/UTMB5G Rahayu, Sri(Fakultas Ekonomi dan Bisnis, Finance and Accounting Studies) Telkom University Dataverse 2022 doi:10.34820/FK2/UTMB5G/QOQAUY The realization or achievement of the government as accountability for the implementation of its government seen from before the pandemic period compared to the COVID 19 pandemic from all items in the Budget Realization Report Rahayu, Sri(Telkom University, Fakultas Ekonomi dan Bisnis, Finance and Accounting Studies)