This research aims to determine the financial performance of KSP Kopdit Adiguna Kupang during the 2018 - 2022 period. This type of research is descriptive research with a quantitative approach using cooperative financial report data. The data analysis technique used is financial ratio analysis. The results of this research show that the financial performance of KSP Kopdit Adiguna is based on profitability ratios in terms of return on assets, return on equity and net profit margin. Return on assets in 2018-2022 is included in the poor criteria, return on equity in 2018-2022 is included in the fairly good criteria and net profit margin in 2018-2022 is included in the good criteria. The liquidity ratio in terms of the current ratio in 2018-2022 is included in the good criteria, while the cash ratio in 2018-2022 is included in the very good criteria. The solvency ratio in terms of total equity to debt ratio and total assets to debt ratio in 2018-2022 is included in the bad criteria.

This research aims to determine the influence of regional financial management, regional financial accounting systems, and human resource competence on the quality of regional government financial reports in TTU Regency, partially or simultaneously. This research uses a quantitative research approach. This research uses primary data. The sampling technique in this research was purposive sampling with respondents consisting of 36 respondents who were at the Regional Financial and Asset Agency in TTU Regency. Where data is collected through questionnaires distributed, and the analysis is based on respondents' answers obtained through questionnaires distributed by researchers. The data analysis technique uses multiple linear regression analysis with the help of the SPSS 25 program. The results of this study state that regional financial management does not have a significant effect on the quality of financial reports, while the regional financial accounting system and human resource competency have a significant effect on the quality of regional government financial reports, and of the three regional financial management variables, the regional financial accounting system and human resource competency together have a significant effect on the quality of regional government financial reports.