This study intends to analyze the effectiveness of implementing social assistance spending in West Sulawesi Province with the enactment of the Minister of Home Affairs Regulation Number 39 of 2012. The method used in this research is mixed methods, namely qualitative methods using qualitative descriptive analysis methods to describe the effectiveness of the implementation of social assistance spending in West Sulawesi Province in 2018 (Implementation of Minister of Home Affairs Regulation Number 39 of 2012) as well as quantitative methods with the help of questionnaires distributed to West Sulawesi Provincial Government, the social assistance recipient. In this study, several conclusions can be drawn. Namely, the study results show that for the timeliness of the distribution of social assistance/grants (Bansos) in the religious sector for the community and community groups in West Sulawesi province, it has gone well on time. Likewise, the assistants who accompany during the distributing social assistance/grants (Bansos) in the religious sector show that community groups in West Sulawesi province have been running well, even though some people and community groups are not satisfied with the assistance. In addition, satisfaction with social assistance/grants (Bansos) in the religious sector for the community and community groups in West Sulawesi province has not been going well. This shows that the perception of the adequacy of social assistance funds/grants (Bansos) for the community and community groups who submit proposals, especially in the religious field in West Sulawesi Province, has not been as expected. In the form of money/goods, grant recipients apply for grant disbursement to the West Sulawesi Provincial Government with completing administrative requirements including 1) a letter of application; 2) has precise management; 3) NPHD (Regional Grant Agreement Manuscripts; 4) have a registered certificate from the Ministry (SKT); and 5) domiciled in the administrative area of the relevant regional government.