%X This study aims to determine the regional financial performance of Makassar City in  2017-2019  seen from(1)  Regional  Financial  Independence  Ratio,  (2)  PAD Effectiveness  Ratio,  (3)  Regional  Financial  Efficiency  Ratio,  (4)  Growth  Ratio,and  (5)  Ratio  Shopping  compatibility.  This  research  is  quantitative  descriptive research conducted at the Regional Financial and Asset Management Agency of Makassar City. Data collection uses the documentation method. The results of the analysis show that the Regional Financial Performance of Makassar City as seen from  (1)  the  Regional  Financial  Independence  Ratio  is  still  relatively  low, indicating  that  the  level  of  regional  dependence  on  assistance  from  the  central government is still very high because the average ratio is 7.15%.(2) Effectiveness Ratio  based  on  APBD  classified  as  Ineffective,with  an  average  effectivenessof 83.05%. (3) Regional Financial Efficiency Ratio is classified as efficient because the average size of this ratio is 98.83%. (4) The Growth Ratio of PAD,Revenue, and  Operational  Expenditure  always  increases  year  after  year,  with  fluctuating Capital Expenditure Growth. (5) The Expenditure Harmony Ratio can be said that the Makassar City Government allocates most of its budget for regional operating expenditure,  namely  an  average  of  78.23%  compared  to  the  average  capital expenditure of 21.65%
%L repository13760
%J Journal of Economic Resource (JER)
%T Financial Ratio Analysis of Regional Revenue and Expenditure Budgets on Financial Performance in Regional Governments
%A Sessu Andi Sessu