Abstract: This research is motivated by the high level of poverty causing the costs to be incurred for economic growth to be greater, so that it can hamper the rate of economic growth. The purpose of the study was to determine the effect of Regional Original Income and General Allocation Funds on social assistance spending, the effect of Regional Original Income and General Allocation Funds on the number of poor people, and whether social assistance expenditures were able to mediate the relationship between Regional Original Income and General Allocation Funds on the number of poor people. The population is 122 regencies/cities on the islands of Java and Bali, and the sample is taken by a purposive sampling method.