This study aims to analyze the financial performance of the Merangin Regency Government in the 2017-2023 budget year using the financial ratio analysis method. The ratios used include the regional financial independence ratio, the effectiveness and efficiency ratio of Regional Original Income (PAD), the activity ratio (spending harmony), the growth ratio, and the budget solvency ratio. The data used in this study are secondary data obtained from the realization report of the Regional Revenue and Expenditure Budget (APBD) of Merangin Regency during the study period. The results of the analysis show that the financial performance of Merangin Regency fluctuates from year to year. The PAD effectiveness and efficiency ratio shows a fairly good level of effectiveness, although its efficiency still needs to be improved. The regional financial independence ratio is still relatively low, indicating a fairly high dependence on transfer funds from the central government. The activity ratio shows that the allocation of spending is still used more for operational spending than capital spending, which has an impact on the region's ability to build long-term infrastructure. This study provides recommendations for the Merangin Regency Government to improve its strategy in optimizing PAD and managing the budget more efficiently and oriented towards sustainable development..

This study aims to analyze the effect of earnings management on the company's financial performance. Earnings management is a practice carried out by companies in managing financial information with the aim of influencing stakeholders' perceptions of company performance. This study will use a quantitative approach with secondary data obtained from the financial statements of companies listed on the stock exchange. The analytical method used in this study is multiple linear regression, with the dependent variable of company financial performance and earnings management as the independent variable. In addition, this study will also control for other variables that can affect a company's financial performance, such as company size, financial leverage, and sales growth. The results of this study are expected to provide a deeper understanding of the effect of earnings management on the company's financial performance. If it is proven that there is a significant influence, the implication is the importance of oversight and transparency in financial reporting in order to avoid earnings management practices that can be detrimental to the interests of company stakeholders.
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