Introduction: A child in conflict with the law or as a child in conflict with the law is someone aged 12 to 18 who is suspected of committing a crime. Objective: This research aims (1) to determine and analyze the handling of criminal acts committed by children using a restorative justice approach. (2) factors that influence the handling of criminal acts committed by children using a restorative justice approach. Method: The research method uses empirical legal research type. This research will be carried out in Makassar City, namely at the Women's and Children's Services Unit of the South Sulawesi Regional Police. The type of data that comes from different sources is primary data, namely data that comes from the main data source in the form of interviews with informants from South Sulawesi Regional Police PPA Unit investigators and children of criminal perpetrators and their families. Result: The research results show that handling criminal acts committed by children is carried out based on restorative justice at the South Sulawesi Regional Police as regulated in Law No. 11 of 2012, still encountering several obstacles. Conclution: Handling criminal acts committed by children through a restorative justice approach is carried out by investigating officers at the PPA Unit of the South Sulawesi Regional Police based on Law no. 11 of 2012 concerning the Juvenile Criminal Justice System.