<![CDATA[Regional financial management serves as a crucial framework for assessing fiscal viability and the impact of policies on development. In West Kalimantan, identifying patterns in budget performance is essential to support targeted financial policy decisions, particularly regarding fiscal solvency and flexibility. This study aims to group regencies in West Kalimantan based on budget ratios derived from the 2024 Audited Examination Result Reports and evaluate the quality of the formed clusters. The research employs a quantitative descriptive method using Hierarchical Cluster Analysis with the Average Linkage approach and Manhattan distance. Five financial ratios were analyzed across twelve regencies, with cluster validity tested using Silhouette, Davies-Bouldin, and Dunn indices. The results indicate that the optimal number of clusters is two. Cluster 1 consists solely of the Bengkayang Regency, characterized as an outlier with an extremely high financial independence ratio, indicating strong fiscal autonomy. Cluster 2 comprises the remaining eleven regencies, characterized by low financial independence and high dependency on central government transfers, despite demonstrating relatively good revenue effectiveness. The study concludes that significant fiscal disparity exists in West Kalimantan. These findings suggest that policy planning should focus on enhancing local revenue generation and fiscal independence for the majority of regencies to approach optimal performance.]]>
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