The purpose of this study is to analyze the financial performance of districts/cities in Aceh province by using regional financial independence ratios, own-source revenue, effectiveness ratios, regional financial efficiency ratios, harmony ratios, regional income and expenditure variances, and regional financial capability ratios. This study used a quantitative descriptive approach with the population of district/city governments in Aceh in 2013-2016. Data collection technique uses census methods. The results showed a very low district and city independence ratio in Aceh and the highest pattern of instructive relationships in Banda Aceh City, Gayo Lues district and Pidie Jaya district lowest. The effectiveness ratio of Subulussalam city is not effective, Aceh Besar district is very effective, on average throughout Aceh is quite effective. The financial efficiency ratio of Pidie district is quite efficient and the city of Sabang is less efficient in all districts and cities less efficient. The harmony ratio for the Gayo Lues district operating expenditure is the lowest and in Aceh Besar and Langsa districts the highest. The highest income variance is in Simeulue district and Aceh Besar district, while the lowest is in Nagan Raya district. The lowest shopping variance is in Lhokseumawe City and the highest is in the district of South Aceh. The district/city growth ratio from 2013-2016 was the highest in 2014 and the lowest in 2016. The ratio of the contribution of districts/cities across Aceh has a very poor category, while the highest is in Banda Aceh City.