RESEARCH In the FGD that was held, several groups stated that social assistance, especially in the form of goods, did not suit the residents’ needs, especially in terms of nutritional content, since many of them were in the form of instant food.56 Disability groups, women, and children57 are affected with in-kind assistance. It disturbed the food accessibility and sufficiency of the residents. Komnas HAM RI also examined basic food assistance programs in Jabodetabek, Village Fund BLT, Electricity Tariff Exemption, as well as regular programs such as the Basic Food Card and the Family Hope Program. However, Komnas HAM RI assessed that some of these programs were not immediately implemented and were not on target.58 The GOvernment’s attention to these issues is, of course, significant so that Target 2.1 can be achieved. Moreover, in terms of human rights fulfillment, Article 40 and Article 62 of Law Number 39/1999 on Human Rights, mandate that decent life and social security for anyone must be implemented. 2.3. SDG 3: Ensure Healthy Lives and Promote Well-Being for All at All Ages Goal 3 is most obviously relevant to responding to and recovering from the current global pandemic – and the achievement of the goal is facing formidable challenges. The first challenge is related to the treatment, control, and prevention of the COVID-19 virus. The second one is ensuring the continuous availability of regular health services that are not related to the COVID-19 pandemic. The UN Committee on Economic, Social, and Cultural Rights provides more detailed guidance on the right to health and highlights the need for availability, accessibility, quality, and acceptability.59 The right to health is also mentioned in SDG 3, particularly in Targets 3.4, 3.8, 3.b, 3.c, and 3.d. In this regard, the government has taken measures to mitigate the COVID-19 pandemic. Firstly, allocating a budget for health mitigation expenditures on medical devices, health facilities, and infrastructure.60 Second, providing incentives for medical personnel at the 56 This opinion was stated in the FGD on January 29, 2021 by Pandu Riono from Universitas Indonesia, Bona Tua from INFID, and Rahmiatun from Sasana Inklusi danGerakan Advokasi Difabel (SIGAB). 57 Description on children in Indonesia, please see: The United Nations Children’s Fund, “COVID-19 dan Anak-Anak di Indonesia: Agenda Tindakan untuk Mengatasi Tantangan Sosial Ekonomi”, UNICEF, published on 11 May 2020, https://www.unicef.org/indonesia/sites/unicef.org.indonesia/files/2020-05/ COVID-19-dan-Anak-anak-di-Indonesia-2020_1.pdf. 58 Ibid., Tata Kelola Penanggulangan COVID-19 dalam Perspektif HAM (n.6), 40-43. 59 See: (1) “Laporan Alternatif Hak EKOSOB; Pendidikan, Kesehatan, dan Pangan”, PATTIRO, accessed on 18 February 2021, https://repository.pattiro.org/media/846-laporan-alternatifhak-ekosob-pendidikan-22a5f44e.pdf, page. 46; and (2) “General Comment No. 14 (2000); the right to the highest attainable standard of health”, United Nations Economic and Social Council, published on 11 August 2000, http://docstore.ohchr.org/SelfServices/FilesHandler. ashx?enc=4slQ6QSmlBEDzFEovLCuW1AVC1NkPsgUedPlF1vfPMJ2c7ey6PAz2qaojTzDJmC0y%2 B9t%2BsAtGDNzdEqA6SuP2r0w%2F6sVBGTpvTSCbiOr4XVFTqhQY65auTFbQRPWNDxL. 60 , “Apa Saja Kebijakan Pemerintah Indonesia di Bidang Kesehatan Untuk Penanganan Covid19?”Kementrian Keuangan Republik Indonesia, published on 26 May 2020, https://djpb.kemenkeu. go.id/kppn/tarakan/id/data-publikasi/berita-terbaru/2829-apa-saja-kebijakan-pemerintah-indonesia-dibidang-kesehatan-untuk-penanganan-covid-19.html. 20