Penawangan Subdistrict is one of the regions that has developed shallot cultivation with a true shallot seed (TSS) system. However, the farmer has not applied the true shallot seed system as a whole. There are still many farmers who use the tuber planting system, this is because there is no understanding of the true shallot seed (TSS) system. This study aims to compare the analysis of farming in terms of cost, income, revenue, profit and feasibility of shallots between the True Shallow Seed (TSS) system and the tuber planting system in Penawangan District. The method used in this study is descriptive analysis. The sampling technique was done by the census method in Penawangan Village as many as 34 farmer respondents of true shallot seed (TSS) system and 41 farmer respondents with tuber planting systems. The results showed that the total costs incurred by the TSS system farmers were Rp. 25,335,723 and tuber planting system of Rp. 29,979,789. The total revenue obtained by farmers in the TSS system is more than Rp. 173,451,704, while the total revenue obtained by the tuber planting farmers is Rp. 86,763,268. The income and profits obtained by farmers of the TSS system are Rp. 155,682,483 and Rp. 148,115,981, while the income and profits obtained by farmers in the tuber planting system are Rp. 64,086,103 and 56,783,479. Overall, the feasibility of onion farming in the TSS system and tuber cropping system is said to be feasible in terms of the value of R / C, labor productivity, capital productivity, and land productivity. Based on the R / C value and productivity obtained, the onion farming of true shallot seed (TSS) system is more likely to be cultivated than the onion farming system of tuber planting.