Water demand in urban areas continues to increase along with the increasing population and community activities. Makassar City has a population of 1,474,393 people with a water demand of 191,671,090 litres/day. In 2035, the demand for clean water is estimated to reach 200,280,600 litres/day. The service coverage of the Makassar City Regional Drinking Water Company (PDAM) is 69%. Water supply and management in Makassar City must be carried out with smart and sustainable governance. One of the strategies that can be applied is the provision of recycled water services which is one form of smart water governance. The Wastewater Treatment Plant (WWTP) located in Macini Sombala and managed by PDAM Makassar City is projected to be able to serve 70,000 people with a wastewater treatment capacity of 16,000 m³ per day. If this wastewater can be processed into raw water, the raw water supply of Makassar city can increase. The study aims to assess the acceptance level and factors that influence the level of acceptance of recycled water. Descriptive statistical method was used to analyse the level of acceptance of recycled water and Robust Regression with M Estimation was used to analyse the factors affecting the acceptance of recycled water. The results of the study indicate that acceptance of the use of recycled water in Makassar city is positively willing to use it for level 1 types of utilisation. However, the utilisation of recycled water for levels 2 to 5 is still below 50%. Factors that significantly influence acceptance are age, education, PDAM bills, preference for water quality, amount of water usage, environmental awareness, perception of health hazards, trust in technology and credibility of research information, and perception of the appearance of recycled water.
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