AbstractIn the decentralization era, local governments are given more space to create a policy based on their people aspirations. Among others is the policy on poverty alleviation. Poverty which happens is not only absolute poverty but also cultural poverty and it is occurs in various regions in Indonesia. To fight the culture of poverty, the Government of Yogyakarta Special Region (DIY) published a Local Regulation No. 1 of 2014 about the Homeless and Beggars Handling. Overall this regulation contains about the homeless and beggars handling approach such as preventive, coercive, rehabilitative, repressive, and social re-integration. To examine this issue, the authors use SWOT analysis. The study results showed that the implementation strategy that can be done by the local government of DIY are conduct direct raids and coaching, optimizing ‘Desaku Menanti’ Program, reduce overlapping authority, providing labor-intensive jobs, synergy with the community and private sector in empowering sprawl in the activities of small and medium enterprises, enforcement of the rules in a way that is persuasive and humane, and provide an official aid channel for the donors. Although there are pros and cons in the implementation, this regulation basically has a noble purpose to make DIY free from homeless and beggars. Keywords: poverty culture, implementation strategy, local regulation of DIY, homeless and beggars