The purpose of this research is to analyze the financial performance of the Kediri City government in 2018-2023. This research uses a quantitative approach with descriptive analysis methods. The data comes from Kediri City regional expenditure data for the 2018-2023 period, which was obtained through the Kediri City Central Statistics Agency and the Kediri City Regional Revenue, Financial and Asset Management Agency. The data is processed using regional financial ratio analysis. This research shows that the average expenditure growth ratio of the Regional Government of Kediri City is not good because expenditure growth exceeds income, the average capital expenditure is 10.91% indicating good performance in regional development, the average percentage of operating expenditure is 85, This 45% shows that the operational expenditure performance of the City of Kediri during the 2018-2023 period showed good performance.

Regional financial ratio analysis is important to see how the region can manage finances effectively and efficiently. The results of financial analysis in Blitar Regency for the years 2019-2023 show that the Regional Financial Dependency Ratio fluctuates, with a high average of 72%, indicating a significant dependence on the central government. The Regional Financial Freedom Ratio, although increased during the Covid-19 pandemic, remains low at an average of 24%, indicating a pattern of consultative relations with the central government. The Decentralization Degree Ratio is also low, averaging 12.99%, indicating a lack of regional capacity to generate their own income. The Tax Effectiveness Ratio shows a very effective performance with an average of 113%, indicating the realization of tax revenue exceeding the target. The ratio of Direct and Indirect Expenses shows less efficiency, with indirect expenses being more dominant. Overall, although the effectiveness of tax and capital expenditure shows positive results, financial dependence and the level of decentralization still require attention to improve the financial independence and efficiency of the Blitar Regency area.

The aim of this research will focus on the management of Regional Original Income and regional expenditure in Pasuruan City. Descriptive qualitative analysis methods will be used to explain the research results. Data obtained from the realization of Pasuruan City's financial reports for 2019-2023. The results of the analysis show that the degree of decentralization ratio has poor performance. The average performance financial independence ratio is very low. The average performance of the expenditure growth ratio is not good. Average operational expenditure performance is good. Average capital expenditure performance is good.

Evaluation of Regional Government financial performance is important and needs to be carried out. The aim of this research is to check the financial performance of the Malang City Government by analyzing financial reports from 2018 to 2023. This research is descriptive qualitative with secondary data obtained from the Malang City Central Statistics Agency. The results show that the degree of decentralization ratio has an average of Fair Performance, the financial independence ratio has an average of Low Performance, the efficiency ratio has an average of Inefficient Performance, the ratio of operational expenditure to total expenditure has an average of Good Performance, the ratio of capital expenditure to total expenditure with average Good Performance, and ratio of expenditure growth with average Good Performance.