The latest research about factors that effected to the implementation of unified budget is to unite the recurrent budget and development budget to become the unified budget, but to estimating whether the unified budget has a less or advantages is not the purpose of this research. The main of this research is to knowing is it the implementation policy of unified budget already use in effectively, through the implementation policy measure using coordination and communication, bureaucracy, manpower, supporting attitude and the conflict preferences as the variable. Thus at the end the research also find and conclude what is the obstacle that appears as the unified budget implementation obstruct.The direct parties as the policy performer was took as the research object. The function is to knowing how far the obstacles could appear, even in the restricted area like the MPR Rl planner (Finances) party and the DJA and PK discuss party. The goals of both parties appearances as mentioned before as the opposite party of each other is to accomplish the objective conclusion.Related to the find of research objectivity, the research disposed quantitative description as the prior instruments to get similar to the real research object. The research also disposed the SPSS 12 contribution as the formulation and to maintain the exactness of data preparation result then the research use crossing test with same relativity of output measure, that theoretically applicable.The implementation of the policy had a several signihcant obstruct which could explain, and that is the needed to advance the capacity and quality of harmonizing perception about uniied budget policy. The training related to the implementation of the policy is less. The improvement of the presence guidance or realization instruction has a prior urgency, the negative attitude and also less of implementation policy supporting facilities.