Abstract. The subsidy program of cooking oil for underprivileged households in Depok Municipality consists
of two liters cooking oil per each underprivileged household with subsidy value of IDR 2.500 per liter. This
research is qualitative, descriptive, and interpretive. The purpose of this research is to describe the problems
which emerged in the implementation stage of cooking oil subsidy program in Depok Municipality. The result
of this research shows that Depok Municipality encountered disparity problem of subsidy allocation with the
amount of underprivileged household targets. Moreover, the other problems included technical and managerial
aspects which were faced by local government in Depok Municipality. These problems also influenced the
effectiveness of the program implementation.