Farmers as food producers have an important role to fulfill the requirement of the development of organic rice market that must comply with quality standards both process and product. The role of farmers as a leading actor who has ability, creativity and inventiveness should be maximized its potential. Therefore farmer entrepreneurship is one of the important factors in determining the success of market-oriented businesses. This study aims to determine the effect of farmer’s entrepreneurship on costs and revenues of organic rice farming. The study was conducted using surveys, interviews on organic rice farmers, and then analyzed descriptively using analysis of different test average (t-test). Results showed that there are differences in cost and farmer’s income between farmers with high and low entrepreneurship spirit. Based on the research result, the farmer’s entrepreneurship spirit are still needed to be grown regarding their motivation, innovation creativity, risk-taking and decision-making ability so to solve the problems of organic rice development