This study aims to describe regional apparatus organizational restructuring based on Government Regulation Number 18 Year 2016 regarding Regional Apparatus and factors considered by the government of West Borneo province. This study used organization theories and regional governance concept as well as bureaucracy concept to enrich this study. Based on qualitative research method and interactive model of data analysis technique, this study discovers that the government organizational restructuring of West Borneo province is conducted based on top down and inward looking. The result of the study also shows that the factor being considered the most is government authority owned by province government, while the factor being considered the least is public participation