<![CDATA[This study aims to measure the level of regional financial management in the province of East Kalimantan. Based on the contribution of PAD to the APBD of East Kalimantan province from 2015-2020 it has fluctuated, namely in 2015 the percentage of the independence ratio was 109.92% and in 2016 it was 102.09% and in 2017 it was 129.05%. In 2018 the percentage of independence decreased compared to 2017 which was 119.50%, while in 2019 it experienced an increase of 125.96% and again decreased in 2020 by 106.49%. Based on the effectiveness ratio analysis conducted in 2015-2020 it was found that in 2015 it was 97.15% and it decreased in 2016 which was 102.75% then it experienced an increase in 2017 which was 110.10% In 2018 the percentage of independence decreased compared to 2017, which was 113.08%, while in 2019 it increased by 113.13% and decreased again in 2020 by 118.93%. Overall the effectiveness ratio is in the effective category]]>
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