<![CDATA[This study is motivated by the importance of evaluating regional financial performance as a benchmark for the effectiveness of managing the Regional Revenue and Expenditure Budget (APBD). East Kotawaringin Regency was selected as the object of research due to its significant fiscal dynamics during the 2020–2024 period. The purpose of this study is to assess regional financial performance through several ratios, namely revenue effectiveness, tax growth, capital expenditure, expenditure harmony, and expenditure growth. The research method employed is descriptive quantitative, using secondary data from the budget realization reports published by the Central Bureau of Statistics and the local government. Data were collected through documentation and analyzed by calculating regional financial ratios and interpreting the results systematically. The findings reveal that revenue effectiveness increased consistently and exceeded the target in 2024, while tax growth fluctuated, experiencing a decline in 2023 before recovering in the following year. Capital expenditure showed a gradual increase yet remained relatively low, whereas expenditure harmony indicated a positive shift toward direct expenditure. Overall, the regional financial performance demonstrated an improving trend, although challenges remain in maintaining long-term fiscal stability.]]>
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