Purpose- This study aims to determine the effect of earning assets toward return on assets. Design/Methodology/Approach- The population in this study consisted of descriptive methode. Techniques of data collection that used by the author is the library research and field research. Hypothesis test using the t test by SPSS 20th version. Findings- Based on the results of the study showed that there isn’t significant effect of earning assets toward return on asset. Research Limitations/Implications- This study has several limitations, he advice that researchers can convey based on the results of research that has been done is other factors that can affect Return On Assets (ROA). Practical Implications- For BPR Cabang Garut in order to further increase Return On Assets (ROA) so that they are in a good condition every semester, through cost efficiency so that there is no increase in costs that are more than income