Abstract
The aim research (1) to know local financial performance with ratio of fiscal decentralization degree, local financial independent, effectiveness of PAD, local finance efficiencey and growth PAD regencies/municipalities in South Borneo province 2013-2017, (2) to know business sector which contributed in PDRB. Technical analysis data is descriptif analysis. The result research showed : by average fiscal decentralization degree ratio 9 regencies still very less and 4 regencies/cities less, 7 regencies low, average local financial independence 4 regencies still very low, 7 regencies low and 2 municipalities enough independence, average effectivene PAD ratio almost all of regencies/municipalities very effective except Banjarmasin municipality are effective, average local financial efficiency ratio 9 regencies/municipalities less effecient and 2 regencies enough efficient, while Banjarbaru municipalities inefficient, growth PAD ratio is positive. Keywords: fiscal decentralization degree ratio, local financial independence ratio, effectiveness of PAD ratio, local financial efficiency ratio, PAD growth ratio.
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