Analisis Kinerja Keuangan Pemerintah Kabupaten Kebumen Tahun 2020-2022

This research aims to analyze the financial performance of the Kebumen Regency Government in 2020-2022 using financial ratios. This type of research is descriptive research with a quantitative approach. The data analysis technique used is calculating the PAD Effectiveness Ratio, Regional Financial Efficiency Ratio, Harmony Ratio, Regional Financial Independence Ratio, and Fiscal Decentralization Degree Ratio. The results of the analysis show that the financial performance of local governments is seen from financial ratios, namely the effectiveness of PAD is effective. In the analysis of regional financial efficiency ratios, it is still less efficient. The harmony ratio analysis shows that the amount of funds held for operating expenditure is 74% while capital expenditure is 10%. In the ratio analysis, regional financial independence is still very low. Ratio analysis of the degree of fiscal decentralization can be categorized as lacking.