Abstract Advanced technology has entered the agricultural sector in an effort to streamline the agricultural production. Mechanization, one of advanced technology has contribution to increase productivity and resource’s efficiency in agriculture. However, there is a need government’s intervention to accelerate it. One of mechanization program by government is Agricultural Machinery Services Business (UPJA) which applied in farmer group level in Indonesia. The study aims to know the financial and work performance of UPJA in Tojo Una-Una Central Sulawesi especially for four wheel tractor with 85 House Power (HP) and 95 House Power (HP). The data were collected purposively from the UPJA program receiver and related stakeholder. Financial and work performance analyses were used to value the UPJA performance. The results show that UPJA business in farmer group level for both 85 HP and 95 HP tractor power were economically feasible with RC ratio of 1.27 and 1.15 consecutively. Tractor 95 House Power (HP) was more efficient compared to 85 House Power in land efficiency management with values 62% and 54%. The theoretical field capacity (Kt) tractor 85 HP was the same with tractor 95 HP about 0.403 ha/hour, while the effective field capacity (Ke) of tractor 95 HP was higher compared to 85 HP.