Financial Performance in the Regional Government Budget in Morowali Regency, Central Sulawesi Province: 2020-2024 Period

The importance of assessing the financial performance of local governments in allocating the planned budget. Therefore, research was conducted to assess the financial performance of local governments in Morowali district in the 2020 to 2024 fiscal years through quantitative descriptive analysis using the calculation of the independence ratio, effectiveness ratio, and efficiency ratio. The research findings reveal that (1) Assessment of local government financial performance through the measurement of the independence ratio shows that the regional financial capacity is still classified into the low category; (2) Assessment of local government financial performance in the measurement of the effectiveness ratio illustrates that financial performance is classified into the effective category caused by the realization of local revenue can meet and even exceed the estimated target; and (3) Assessment of local government financial performance in the efficiency measurement category is stated to be still not optimal and classified into the less efficient category.