This study aims to analyze the Implementation of Restorative Justice in handling criminal acts of aggravated theft committed by children in the Mataram City Police, using the Empirical Legal Research Method. The results of the study show that the Implementation of Restorative Justice in handling criminal acts of aggravated theft committed by children in the Mataram City Police, none of which were resolved with Diversion or Restorative Justice. The inhibiting factors for the implementation of Restorative Justice are Juridical Factors, Indonesia does not yet have regulations on Restorative Justice that are national and generally applicable to all Law Enforcement Officers, which are still sectoral in nature which only apply to each internal Law Enforcement Officer institution ; Non-juridical factors, even though there has been a peace agreement between the victim and the perpetrator, investigators cannot immediately carry out Restorative Justice efforts because in handling child cases they are required to refer to the SPPA Law and coordinate with other institutions such as PK Bapas, Peksos and LPA.