<![CDATA[Rice is an agricultural crop and is one of the main crops in Indonesia and around the world. As a major commodity in our country, it is important to understand the development and conditions of rice farmers through rice farming activities. One of the factors affecting rice farming is the harvesting system. Agricultural mechanization is expected to play an important role in increasing productivity and work efficiency, improving product quality and competitiveness, reducing losses, and lowering production costs. The traditional harvesting system is a method that has been used for generations, whereas the use of agricultural machinery can reduce farming costs and increase farmers’ profits, thereby contributing to the achievement of food self-sufficiency. Therefore, the government has provided various forms of agricultural technology assistance to farmer groups, one of which is harvesting machinery, particularly the combine harvester. The objective of this study was to analyze the differences in cost structure and income between rice farming using the traditional harvesting system and the combine harvester system, as well as to analyze the Comparative Break-Even Point (BEP) of rice farming under both harvesting systems. The results showed that Cost Structure and Income: rice farming using the modern harvesting system with a combine harvester had more efficient costs and higher income than the traditional system. Consequently, the ratio under the modern system was higher, indicating greater profitability. Break-Even Point (BEP): Both harvesting systems were above their respective break-even points, indicating that both were economically feasible. However, the difference between income and the BEP was greater under the modern system, indicating a higher profit margin and a lower risk of loss compared with the traditional harvesting system]]>
