<![CDATA[During the pandemic, economic performance experienced a decline as business sector performance has not yet recovered due to the co-19 pandemic. Rural Banks (BPR) as one of the financial institutions needed to restore the economy, through strengthening small and medium business capital, have also experienced setbacks. During 2000-2022 the average ROE nationally from BPRs has decreased. The purpose of this research is to look at the description of LDR, NPL and ROE as well as examine the effect of LDR and NPL on ROE in BPR. This type of research is descriptive and associative. data obtained from Bank Indonesia on BPR financial reports. From these financial reports, the national average value for each variable is taken. The statistical method is multiple linear regression with the help of SPSS. The results of the study show that the average value of LDR and NPL at BPR banks is still at a reasonable level with a reasonable profitability. LDR and NPL respectively have a positive and negative effect on ROE. Efforts to improve BPR health can help improve the performance of the business sector in the post-pandemic period.]]>
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