The research had been conducted in Langgomea Village, Konawe District, from June to December 2005. This research used a survey method and aimed to know the technology performance, expense structures and farming system income of upland rice farming system. The data, technology application, productivity, and farming system income were collected from filled questionnaires from 35 respondents. The results showed that the variety of technology application had been close to recommended technology as shown by a production of 4.68 ton/ha. On the basis of yield price Rp.1.350,-/kg, the farmers income can reached Rp.3.519.000,- with RCR 2.28 which means that the farming system was financially feasible. However, rice farming system is not sensitive to the change of production input price and decreasing price of paddy up to 15% though the farmers' profitability obtained by farmers declines. Key words: upland rice, break event point, sensitivity, irrigation land Penelitian bertujuan untuk melihat keragaan teknologi, struktur biaya dan penerimaan usahatani padi sawah di lahan irigasi telah dilakukan di Desa Langgomea, Kecamatan Uepai, Kabupaten Konawe, dari bulan Juni sampai Desember 2005 dengan menggunakan metode survei. Pengumpulan data dilakukan dengan panduan kuisioner terhadap 35 responden yang meliputi penerapan teknologi, produktivitas dan pendapatan usahatani. Analisis data dilakukan secara deskriptif kualitatif dan kuantitatif Hasil penelitian menunjukkan bahwa keragaan penerapan teknologi di tingkat petani sudah mendekati teknologi yang dianjurkan sehingga produksi diperoleh sebanyak 4,68 ton/ha. Proporsi biaya tertinggi pada tenaga kerja luar keluarga yang mencapai 54,10% dari total biaya. Dengan harga gabah kering panen (GKP) sebesar Rp.1.350/kg maka pendapatan yang diterima petani sebesar Rp.3.519.000 dengan RCR 2,28 sehingga usahatani layak secara finansial. Usahatani padi sawah tidak peka terhadap perubahan kenaikan harga sarana produksi dan penurunan harga gabah hingga 15%, namun tingkat keuntungan yang diperoleh semakin menurun. Kata kunci: padi sawah, titik impas, sensitivitas, lahan irigasi