The subak irrigation system in Bali is a cultural heritage that plays an important role in the sustainability of rice farming, but water distribution in the field often does not match crop needs. This study was used to assess distribution efficiency using the Ratio of Management Achievement (RPM) indicator. This research was conducted in Subak Suala, Sigaran, and Jegu in the Tukad Yeh Ho watershed, Tabanan Regency. Available discharge was measured directly in the field, while irrigation water requirement (KAI) was calculated from BMKG and NASA POWER data. The results showed that the average RPM value of each subak was 2.83, 3.05, and 2.15. At the tempekan level, the highest value was found in T1 Subak Jegu (5.57) and the lowest in T2 of the same subak (0.21). At the plot level, the highest value was found in P3 Subak Sigaran (16.63). All of these values are outside the ideal range (0.75-1.25), thus falling into the “Less” to “Very Less” category. This shows that water distribution is not efficient because it tends to be excessive, so technical and institutional evaluation of subak is needed to make water management more effective and sustainable.
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