<![CDATA[Regional financial performance is measured by the ability of a locality to productively deploy its budgetary resources, collect, and manage its own available funds to address local demands with a degree of fiscal independence from national budgetary support. The objective of this investigation is to assess how locally-generated income, infrastructure investment, and budgetary surplus determine the fiscal performance of local administrations. Employing a quantitative methodology, this research utilizes secondary data sourced from the official Local Government Budget Realization Reports, officially published by the Supreme Audit Agency (BPK) and the Department of Financial Supervision (DJPK). The study population includes all regencies/cities in South Sumatra province for the 2022-2024 period, with 54 samples selected using a saturated sampling method. Statistical analysis was carried out using multiple linear regression, with computational operations executed through SPSS v.25. Findings show that local government fiscal performance depends on regional revenue and public capital spending. Budgetary surplus is not a determining factor in the financial outcomes of regional administrations. An integrated assessment confirms that own-source revenue, capital expenditure, and fiscal surplus jointly contribute significantly to determining local government financial performance. Keywords: Local revenue, capital expenditure, budget surplus, local government financial performance]]>
