Background: When the first Covid-19 case appeared in China in 2020, it didn't take long for it to spread throughout the world. In Indonesia, the entry of this disease is the most serious threat as a global pandemic with a fairly high morbidity and mortality rate that has a broad impact on life safety and disrupts the national economy. The availability of personal protective equipment in hospitals is an important part of patient care for the National Health Insurance (NHI). Objective: To determine the budget for the supply of personal protective equipment (PPE) for NHI patient services during the Covid-19 pandemic at the Bahteramas Regional Public Service Agency (RPSA) Hospital Southeast Sulawesi Province. Methods: This type of qualitative research with a case study approach. The research was conducted at the Bahteramas RPSA Hospital, Southeast Sulawesi Province, Kendari City. The research informants consisted of 1 regular informant and 3 key informants. The selection of informants is based on the depth of understanding or experience of the informants. Data was collected using observation, document review, and in-depth interviews. Data analysis is done by matrix Content Analysis. Results: The availability of funds for Covid-19 patient services is not yet available, funding sources are obtained from the regional government and the Central Government, but to fulfill the need for PPE in the early days of the Covid-19 pandemic using the Hospital RPSA budget. The budget for purchasing PPE for Covid-19 services has not been planned in advance because the occurrence of the Covid-19 outbreak is an incident that appears spontaneously without being predicted beforehand. Planning for PPE needs based on the needs of each hospital service unit. The preparation of the budget is based on the applicable Standard Operating Procedures. Conclusion: The decision of the Bahteramas RPSA Hospital to use the RPSA Hospital's funds for the procurement of PPE in the early days of the Covid-19 pandemic was the right decision. When viewed from the increasing need for PPE in the early stages of the pandemic and the limitations of previous PPE planning, the RPSA Hospital budget became an option for Bahteramas Hospital as an alternative to procuring PPE prior to government assistance.
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