Land processing activities in Subak can reduce the develo pment of weeds, loosen the soil, and condition the biophysical properties of the soil. Subak in Bali is generally processed using hand tractors (either equipped with singkal plows or rotary plows). I f using a singkal plow, the stages of tillage include mak al (turning the soil), nyacahin (reducing the size of the chunks of soil), and then ngasahan (leveling). This research aims to determine the efficiency of land processing in the second stage of land processing in Subak using singkal tractors and rotary tra ctors. This research uses the observation method and measures the real (field) working capacity of the tractor used during land processing. Some of the assumptions used in this research are that the technical condition of the tractors used, the tractor acc essories used, and the operator's skills are assumed to be the same. The results showed that the performance efficiency of the rotary tractor in the nyacahin process (second stage of tillage) in Suba k was 41% and the performance efficiency of the singkal t ractor was 17.8%.
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