IHTIYATH Jurnal Manajemen Keuangan Syariah Vol. 5 No. 1, September 2021 1 ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH DALAM PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH DI KABUPATEN ACEH TIMUR Krisniawati 1 , Muhammad Zulkarnain 2 , Yuliana 3 Abstract Regional financial performance is one measure that can be used to see the ability of a region to carry out regional autonomy, which can be seen from the level of independence, effectiveness and efficiency. This research was conducted with the aim of analyzing the financial performance of local governments in managing regional revenue and expenditure budgets in East Aceh District. This study uses secondary data sourced from the report on the realization of the East Aceh Regency budget from 2010 to 2018. Data were analyzed using the ratio of regional independence, level of effectiveness and efficiency. The results showed that the Regional Original Revenue in East Aceh Regency for the budget was still large compared to the realization, then for subsidies in the central, provincial and loan governments experienced development every year as well as regional spending, which increased every year according to regional development needs. Meanwhile, the financial performance of the regional government of East Aceh Regency based on the calculation of the ratio is included in the criteria not yet independent, ineffective but efficient. Keywords: Financial Performance, Independence, Effectiveness, Efficiency. 1 Sekolah Tinggi Ilmu Manajemen Pase Langsa, krisniawati2892@gmail.com 2 Sekolah Tinggi Ilmu Manajemen Pase Langsa, m.zulkarnain28@gmail.com 3 Sekolah Tinggi Ilmu Manajemen Pase Langsa, yulieana2581@gmail.com