The objectives of this study were to: 1) analyze the factors that influence farmers to transfer lowland rice commodities to fisheries, 2) calculate how much the difference in income received by farmer households from lowland rice commodity transfers to fisheries. The results showed that the factors that influenced the decision of the farmer household in transferring lowland rice commodities to fisheries at the test level up to 20% were farmers' income (4.3%), total production (12.9%) and farming risk (12.6. %), while the land area owned has no significant effect, while the results of statistical analysis using the Wilcoxon sign test analysis, obtained the value of Zhitung = -5,373
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