This research aim to know measurement of the finance performanced at Government city of Banjarmasin and Government city of Banjarbaru during 2004 to 2008 by using revenue analysis calculation. This research is also expected can give the better valuation of financial condition and output of activity so that as consideration base for the area management in evaluation, and decision making and or finance planning in the future. The research object are Government city of Banjarmasin have address in Jl. RE. Martadinata No. 1 Banjarmasin and Government city of Banjarbaru have address in Jl. A. Yani Banjarbaru. This Research with the statistical test of parametrik method by the different test that is independent ttest by analysis of financial statement Goverment city of Banjarmasin and Government city of Banjarbaru during 2004 to 2008. The result of analyse showed the different of performance between government city of Banjarmasin and Banjarbaru is seen from the ratio of 1) Independence of area finance, the independent t-test show the probabilitas 0,012 < 0,05 2) Fiscal decentralization level, the independent t-test show the probabilitas 0,013 < 0,05. 3). Level of depending of area finance, test the t - independent show the probabilitas 0,014 < 0,05. and 4) Effectivity of area retribution, the independent t-test show the probabilitas 0,007 < 0,05. For the ratio of 1) Effectivity of the original area revenue, the independent t-test show the probabilitas 0,197 > 0,05. and 2) Efeectivity tax of area, the independent t-test show the probabilitas 0,434 > 0,05 it’s mean there are not difference between government city of Banjarmasin and government city of Banjarbaru. For all of the different t-test result, the hypothesis proven or acceptable, its meaning there are difference to : Independence of area finance, Fiscal decentralization level, Level of the depending of area finance, and Effectivity of area retribution between Government city of Banjarmasin and Government city of city of Banjarbaru in measurement of finance performance.