Abstract.This article aims to analyze and to describe the characteristics of poverty as well as reduction policies/programs in Sidoarjo Regency. The location of this exploratory study is conducted in Sidoarjo Regency. Basic argument is caused Sidoarjo Regency Regency has the lowest poverty rate in East Java as well as get pro poor award from Indonesian government in 2011 and 2012. The subjects of this study as many as thirty people with the key informants Vice Regent of Sidoarjo. Data is collected through interviews to all informants. Then its data is coded and analyzed through grounded analyzing techniques from Strauss and Corbin. The results show that poverty characteristic in Sidoarjo Regency is caused cultural in both rural and urban area. Implementation of existing poverty reduction programs are still not optimal and targeted.Keywords: cultural poverty, structural poverty, poverty reduction, monitoring and evaluation Abstrak. Tulisan ini bertujuan untuk menganalisis dan menjabarkan karakteristik kemiskinan serta kebijakan dan program penanggulangannya di Kabupaten Sidoarjo. Lokasi penelitian eksploratif ini dilaksanakan di Kabupaten Sidoarjo. Argumentasi dasar yang digunakan karena Kabupaten Sidoarjo memiliki angka kemiskinan paling rendah di Jawa Timur serta pernah mendapatkan penghargaan pro poor award dari pemerintah RI pada tahun 2011 dan 2012. Subjek penelitian ini sebanyak tiga puluh orang dengan key informan Wakil Bupati Sidoarjo.Pengumpulan data dilakukan melalui interview kepada seluruh informant. Data yang terkumpul kemudian dikoding dan dianalisis dengan teknik penganalisisan grounded dari Strauss dan Corbin. Hasil penelitian menunjukkan bahwa kemiskinan di Kabupaten Sidoarjo lebih bersifat kultural baik di wilayah rural maupun urban (perkotaan).Pelaksanaan program penanggulangan kemiskinan yang ada selama ini masih belum optimal dan tepat sasaran.Kata kunci: kemiskinan kultural, kemiskinan struktural, penanggulangan kemiskinan, monitoring dan evaluasi

This research aims to discover how to gender-responsive budgeting policy is implemented in 2017 by the local government of Sidoarjo. It focuses in obtaining informations on the program and the activity within the local government environment in terms of planning and budgeting that is gender-responsive. It used descriptive in which the analysis of results is equipped with qualitative data in order to elaborate the data based on facts, data and informations. Quantitative data analysis technique is to elaborate data through statistics such as simple regression analysis and determinant analysis. The results of this research was the implementation of the program as well as the organizational operations of the local public service organizations in Sidoarjo Regency in 2017 was not sufficiently gender-responsive, and based on the quantification of the results of the gender-responsive based program and activity, it showed that the realization of gender-responsive budgeting was 52%.