Purpose: This study aims to find out and test the differences in the average regional financial and economic performance before and during the pandemic. Regional financial performance is measured by Original Local Government Revenue and Capital Expenditures. The regional economy is measured by Economic Growth, The Open Unemployment Rate, The Ratio of The Poor Population, and The Gini Index. This study also examines the growth rates of the six variables to determine the difference in the average growth of regional financial and economic performance before and during the pandemic. Method: The sample and data for this research are 34 provinces in Indonesia for the 2019-2021 period. Analysis data: analysis of variance (ANOVA) and the Kruskal-Wallis Test. Result and Discussion: The research results for hypothesis 1 produce only the variables of Economic Growth and The Open Unemployment Rate which show an average difference in 34 provinces in Indonesia before and during the pandemic. The results of hypothesis 2 show that there is a difference in the average growth of financial performance before and during the pandemic. Meanwhile, the test variable for the difference in the average regional economic growth, which does not support the hypothesis is only the Gini index growth variable.