<![CDATA[This study aims to analyze the financial performance of Harapan Jaya Village, Tempuling District, Indragiri Hilir Regency based on the realization of the Village Revenue and Expenditure Budget (APBDes). This study uses a descriptive method with a quantitative approach. The data used is secondary data obtained from the Village Revenue and Expenditure Budget Realization Report (APBDes) of Harapan Jaya Village for the 2023–2025 Fiscal Year. Data collection techniques are carried out through documentation studies and literature studies. Data analysis uses regional financial ratio analysis which includes effectiveness ratio, growth ratio, and independence ratio. The results of the study show that the effectiveness ratio of Harapan Jaya Village reached 100% during the 2023–2025 period, which shows that the village government has succeeded in realizing revenue in accordance with the planned target. The growth ratio fluctuated to 15.5% in 2023, decreased to -26.6% in 2024, then increased again to 20.9% in 2025. Meanwhile, the ratio of financial independence is still in the very low category with an instructive relationship pattern, which shows a high dependence on transfer funds from the government and a low contribution of Village Original Income (PAD). Thus, it can be concluded that although villages have been able to manage their income realization effectively, greater efforts are still needed to increase sustainable financial growth and strengthen financial independence through optimizing village sources of income and developing local economic potential.]]>
