Rice flour and starch are carbohydrates used in food and beverage products. They generally contain more rapidly digestible starch than slowly digestible and resistant starch, which can produce high blood glucose levels after rice digestion, modified using the transglucosidase (TGD) enzyme. Therefore, by employing a combined production process, this research investigates the effect of enzyme concentrations and digestion times on the sugar profile and physical properties of the modified rice flour and starch. After liquefaction, the TGD enzyme added 0.7-1.4% of the dry substance for 12-24 hours. Then dry to powder form through a spray dryer. The result shows an interaction between the concentration enzyme and incubation time on the yield of branched oligosaccharides (p<0.01). In the optimized condition (use TGD 1.4% TDS for 12 hours), starch provides glucose, DP2, DP3, and a glycemic index (GI) of 9.96, 12.23, 10.12 g/100g, and 85.04, respectively. In flour, the corresponding values are 13.19, 17.66, 14.35 g/100g, and 81.54. The physical properties affect color (L*, a*, b*), especially b*, which represents the yellow color in the product. Starch and flour provide values of 2.33 and 2.63, respectively. Additionally, solubility affects the flour but is non-significant in starch; both are soluble in water at over 90 percent. In conclusion, it was found that using different enzyme concentrations, digestion times, and types of carbohydrates influenced the type and quantity of slowly digestible carbohydrates, glycemic index (GI) and properties of products.