The application of conservation technique at the farmers level has shown initiatives of the farmers to apply land conservation techniques based on local knowledge and understanding of the farmers about the ecological process that relates to erosion and land management, so that a part of the farmers apply the conservation technique. Objective of the research was to analyze factors that affect implementation of the conservation farming operation. This research was conducted at Kampung Enam District, East Tarakan Subdistrict, Tarakan, from July to August 2013. Results of the research showed that implementation of the conservation farming operation of the farmers in Tarakan were high and medium levels. Factors, such as knowledge on conservation technique, age, duration of the farming operation, numbers of the family’s member, and the arable land have significant effect on the implementation level of conservation farming. However, knowledge about the importance of conservation farming and formal education have insignificant effect.