<![CDATA[Wonogiri Regency is a limestone area that is barren and hilly. To deal with the dry conditions of the area, residents plant upland rice. There are two types of land in Manyaran sub-district, namely paddy fields and upland land. The purpose of the study was to determine production costs, revenues, revenues, efficiency, to compare production costs, revenues, incomes and productivity levels of lowland and upland rice farming in Manyaran District. The basic method is descriptive. Purposive location taking in Manyaran District. The number of respondents is 60, namely 30 rice farmers and 30 upland rice farmers. The analytical method is farming analysis and comparative analysis. The results of the study 1) The average cost of paddy rice production is Rp. 2,369,988/Ha and upland rice Rp. 890.770/Ha. The average rice paddy receipts Rp. 4,643,933/Ha and upland rice Rp. 1,813,400/Ha. The average income of paddy rice is Rp. 2,273,935/Ha and upland rice Rp. 922,630/Ha. The value of the B/C ratio for lowland rice is 0.96, which means it is not feasible and upland rice is 1.04, which means it is feasible. While the value of R/C ratio for lowland rice is 1.96 and upland rice is 2.04, it means that both lowland rice and upland rice farming are feasible to cultivate, so the efficiency of upland rice is greater than lowland rice. The BEP value of lowland and upland rice products is 527.49 Kg and 198.52 Kg. The BEP value for lowland rice and upland rice is Rp 2,294.29/Kg and Rp 2,204.88/Kg. 2) The results of the t-test of production costs of 0.000, income of 0.000, and productivity of 0.001 means that there is a significant difference between production costs, income, and productivity of lowland rice farming with upland rice. Keywords: Efficiency, Comparison, Upland Rice, Paddy Rice]]>
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