The Indonesian government implemented Emergency PPKM in response to the surge in new positive confirmed cases which increased sharply at the end of the second quarter of 2021. The closure of several business locations and adjustments to working hours in several work sectors had an impact both directly and indirectly on workers, such as workers in shopping centers. (malls/shophouses) and busy centers (cinemas). As a follow-up to the implementation of Emergency PPKM, the Indonesian government reallocated the APBN for business incentives, MSME assistance and social protection in order to reduce the impact of the pandemic on the socio-economic conditions of society.