1) The study aims to examine the impact of financial ratios on the profitability of Rural Banks (BPR) in Gianyar Regency, Indonesia.
2) The results showed that the Loan to Deposit Ratio had a positive effect on profitability, while the Non-Performing Loan ratio had a negative but insignificant effect. The Loan to Deposit Ratio and Cost of Funds ratio significantly affected profitability.
3) The study analyzed financial ratio indicators including cash turnover, loan to deposit ratio, non-performing loans ratio, and cost of funds ratio to measure their impact on the profitability of rural banks.