Analisis Kinerja Keuangan Pemerintah Daerah (Studi Kasus Badan Keuangan Daerah Provinsi Kepulauan Bangka Belitung)

This study is a descriptive quantitative that aims to determine the regional financial performance of Bangka Belitung Islands Province in 2018-2020 terms degree fiscal decentralization ratio, independence effectiveness and efficiency ratio along with harmony ratio. The locus research at BAKUDA Belitung. results analysis show government (1) Ratio Degrees Fiscal Decentralization categorized as moderate an average 30.78%. (2) Regional Financial Independence still relatively low consultative relationship pattern 46.73%. (3) PAD Effectiveness can be effective because 97.50%. (4) less efficient 95.7%. (5) compatibility it proven provincial allocates most its budget for operating expenditures 72.34% compared capital expenditure 35.2%. Keywords: Government, Performance