Peranan Dinas Pendidikan Dan Kebudayaan Dalam Mengawasi Penyaluran Dana Bantuan Operasional Sekolah (bos) Pada Sekolah Dasar Di Kecamatan Bangkinang Kabupaten Kampar

The School Operational Assistance Program (BOS) is a government program that aims to alleviate the burden of the community on funding education in the framework of the 9-year compulsory education. The technical instructions from the mechanism of BOS funds have been regulated in the Minister of Education and Culture Regulation Number. 51 of 2011, but there are still many that do not comply with the technical guidelines. The phenomenon of the problem is that BOS expenditure is still found that is not in accordance with technical guidelines such as SDN 002 and SDN 006 Bangkinang District. The purpose of this study is to find out and explain the role of the Department of Education in Supervising the Use of School Operational Assistance Funds (BOS) in Elementary Schools (SD) in Bangkinang District, Kampar District. The purpose of this study is to find out and explain the factors that hinder the supervision of the School Operational Assistance Fund (BOS) by the Education Service in Primary Schools (SD) in Bangkinang District, Kampar District. This study uses a quantitative method with data collection techniques such as questionnaires and interviewees, conducted at the Education Office of Kampar District. The Kampar District Education Office has been good enough in overseeing the use of BOS funds in schools SDN 002 and 006 Pasir Sialang, Bangkinang District, Kampar District. The results showed that 46.67% of respondents stated that overall the role indicators of the Kampar District Education Agency were good enough in overseeing the use of BOS funds in schools SDN 002 and 006 Pasir Sialang, Bangkinang District, Kampar District. The obstacles found in the supervision of BOS funds in schools, especially Bangkinang Subdistrict, Kampar Regency, are the factors of human resources, the number of field supervisors is not comparable with the number of elementary schools in Bangkinang District, Kampar Regency. and the factor of sanctions, sanctions given are only in the form of reprimand and written. In certain instances the Department of Education has not been able to solve the violation problem properly, because it still feels that the violations that occur cannot be avoided