ANALYSIS OF REGIONAL FINANCIAL PERFORMANCE IN REGENCIES AND CITIES OF LAMPUNG PROVINCE (CASE STUDY BEFORE AND AFTER THE COVID-19 PANDEMIC)

All regional financial statements will show all financial activities. So this study was made with the aim of analyzing how Lampung Province's finances worked in the 2017-2023 period before and after Covid-19. The type is in the form of quantitative descriptive research. Secondary data that will be used in this study is in the form of the Financial Statements of the Lampung Provincial Government for the 2017-2023 period. A calculation tool used with financial ratios. The results were obtained, namely an average fiscal decentralization ratio of 18.42% in the "adequate" criterion in financing the needs of regional development, in the ef ectiveness ratio obtained an average of 91.53% in the "quite ef ective" criterion, meaning capable in terms of regional projections, in the average efficiency ratio obtained 100.15% of the "inefficient" criterion in fiscal processing, then in the average independence ratio of 24.67% in the "very low" criterion in regional independence even though there is a business but not yet optimal, the last in the average growth ratio of 7.52% shows "not good" in terms of regional growth.