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Abstract
West Java rank third as the largest potato producing region in Indonesia, with Pangalengan Sub-district in Bandung Regency contributing the highest productivity within the province. Despite its high productivity, the price received by farmers is highly volatile, significantly affecting their profitability. During the peak season, potato supply surges, resulting in lower market prices. Conversely, in the dry season, limited supply drives prices higher. One strategy to address this issue is cultivating potatoes during the dry season using appropriate irrigation methods, such as sprinkler irrigation. This study aims to analyze the profitability and efficiency of potato farming under sprinkler irrigation compared to surface irrigation. The methods employed include profitability analysis and an Independent T-test, involving a total of 50 potato farmers 40 of whom utilize sprinkler irrigation and 10 who use surface irrigation. Results indicate that potato farming with sprinkler irrigation yields higher profits (Rp56,587,381 per 0.5 ha per season) than surface irrigation (Rp27,735,855 per 0.5 ha per season). The total cost R/C ratio for sprinkler irrigation is also higher at 1.45, compared to 1.24 for surface irrigation. This indicates that for every Rp1 spent, sprinkler irrigation farm generated Rp1.45 in revenue, while surface irrigation farms generate Rp1.24.