MERSI RANTE ALLO, 2017. Thesis. Performance Analysis Of Financial Performance  South Sulawesi Province is guided by Dr. Haeruddin Saleh SE,.MSi and Dr Chahyono SE,. MSi. The purpose of research to know the financial performance aspect ratio independence, effectiveness ratio, efficient ratio at Plantation Service of South Sulawesi Province.The research results show that from the results of data processing seen from the calculation of the independence ratio of plantation sector of southern Sulawesi province in 2013 amounted to 1.07 and in 2014 experienced an effective increase of 1.66 and in 2015 decreased, this is due to other income Legitimate value is zero. Effectiveness ratios and efficiency ratios also increased despite the absence of a hundred percent efficiency ratio.