This research aims to know and analyze the performance of the regional expenditure budget of South Barito Regency in 2014- 2018 which is measured using the regional financial ratios, then the result is re-used To know and analyze the factors that led to the rise in the financial ratios of South Barito Regency. This research is a qualitative study of research conducted by collecting and presenting data received from the Government of South Barito Regency in particular in the form of the amount of data on the budget of regional revenue and expenditure The Government of South Barito Regency gave a clear enough to the authors to analyze and compare with the theory. The results of the study showed the performance of the local government of Barito South District using the financial ratios of the region decreased, so there still needs to be an increase in the excitement because the orientation of the budget reflected in the fifth review ratio is still not focused on the public interest as it should be.