<![CDATA[This study aims to analyze the performance of Village Revenue and Expenditure Budget (APBDes) management through the effectiveness and efficiency trends for the 2022–2024 Fiscal Year in Maitara Tengah Village. This research uses a descriptive method with a quantitative approach. The research data was obtained from the APBDes Realization Report of Maitara Tengah Village for the 2022–2024 Fiscal Year, while interviews with the Village Head were used to provide additional information in the discussion of the research results. Data analysis was conducted by calculating the effectiveness ratio and efficiency ratio and comparing the changes in both ratios from year to year. The results showed that the effectiveness ratio in 2022 was 89.88% with a fairly effective category, increasing to 100.00% in 2023 with an effective category, then decreasing to 70.91% in 2024 with a less effective category. Meanwhile, the efficiency ratio in 2022 was 97.86%, increasing to 98.11% in 2023, then decreasing to 96.53% in 2024. The efficiency ratio in all three years was in the less efficient category. Thus, the trend of effectiveness and efficiency of APBDes management in Maitara Tengah Village during the 2022–2024 Fiscal Year experienced an increase and then decreased, while the efficiency ratio remained in the less efficient category throughout the study period.]]>
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