In accordance with the provisions of the Regional Autonomy Law, the regional authority is to have the responsibility of providing various services to the community with the principle of openness, participation and accountability to the community.The ability of local governments to manage finances as outlined in the APBD does not directly reflect local capability in financing the implementation of government tasks, development and social services. Regional financial independence is expected to finance economic development implemented through the role of government in optimizing the financial resources of their respective regions. Measuring the success of regional autonomy is the ability to manage the potential of the region that will be created regional financial independence. One tool to analyze the performance of local governments in managing their regional finances is by the analysis of financial ratios to APBD that has been established and implemented.