This study aims to analyze and test the performance of Local Government financial Gorontalo Regency before and when Covid-19 Pandemic. The kind of research this is descriptive quantitative methods with the approach. The population of the research is Local Government financial report Gorontalo Regency 2017-2022 period. Sampling techniques used in determining which is purposive sampling techniques sample that the sample of done deliberately by adjusting research objectives and certain criteria. The data used in this research is of secondary data on the report of actual budget. The sample used is 24 quarterly report and on the report of actual budget 2017-2022 period. Data collection techniques used is documentation. Analysis of the data used analytics descriptive statistics and analysis inferential. The result showed that there is no difference in the analysis inferential performance the Local Government finance Gorontalo Regency before and when Pandemic Covid-19 reviewed from the regional financial independence, the ratio of the pad, the ratio of the financial efficiency, the ratio of the operating expenditure, and the ratio of capital expenditure. In the analysis descriptive, the performance of the Local Government finance Gorontalo Regency before and when Pandemic Covid-19 showing the ratio independence included in the same criterion pattern of relationships instructive, the ratio of the effectiveness of pad included in the same criterion of ineffective, the ratio of the efficiency of the same criterion of inefficient, the operation included in the proportion of spending in general, its capital expenditure included in the proportion in general.
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