PENGARUH NON PERFORMING FINANCING, FINANCING TO DEPOSIT RATIO, EFISIENSI OPERASIONAL, TOTAL ASET DAN JUMLAH KANTOR TERHADAP PROFITABILITAS BPRS DI JAWA TENGAH DAN DAERAH ISTIMEWA YOGYAKARTA PERIODE 2021-2024NIM.: 22108020045Mohammad Ananda Dwi SaputraauthorThe development of Islamic Rural Banks (BPRS) in Indonesia has not yet been fully matched by a rise in stable profitability. This situation also applies to BPRS in Central Java and the Special Region of Yogyakarta (DIY); while they play a crucial role in supporting financing for the public and the MSME sector, they continue to face challenges in maintaining profitability performance. This study aims to analyze the impact of Non-Performing Financing (NPF), the Financing-to-Deposit Ratio (FDR), operational efficiency, total assets, and the number of offices on the profitability of BPRS in Central Java and DIY during the 2021–2024 period. The study employs a quantitative approach using secondary data and panel data regression analysis via Stata 17. The results indicate that, individually, NPF has a negative but insignificant effect, FDR has a positive but insignificant effect, BOPO (operational efficiency ratio) has a significant negative effect, and total assets have a negative but insignificant effect, whereas the number of offices has a significant positive effect on Return on Assets (ROA).332.1 Banks/Bank, Perbankan2026-08-14UIN SUNAN KALIJAGA YOGYAKARTA;FAKULTAS EKONOMI DAN BISNIS ISLAMThesis