Peranan Dinas Pendidikan Dalam Mengawasi Penggunaan Dana Bantuan Operasional Sekolah (Studi Kasus Di Sekolah Dasar Di Kecamatan Dumai Timur Kota Dumai)

The government's policy to channel School Operational Assistance (BOS) funds is one form of government effort in order to realize the nation's intelligence goals. In general, the school's operational assistance program aims to alleviate the burden of society on education financing in the framework of 9 years of qualified compulsory education. The purpose of this research is to know and explain the role of Education Office in Overseeing School Fund Operational Fund (BOS) Fund at Primary School (SD) in Dumai Timur Dumai Subdistrict and to know the factors that obstruct School Fund Operational Assistance (BOS) by the Department of Education at Elementary School (SD) in Dumai Timur Dumai District. The research method used is a quantitative method where data collection by using the questionnaire and as well as describing each data from the results of respondents' answers. Sampling technique is purposive sampling technique that is the respondent used as the source of information is taken based on the activities undertaken in the research location. Based on the recapitulation table, it can be seen that the overall role of Dumai City Education Office is good enough to supervise the use of BOS funds at SDN 021 and 022 Dumai. It can be seen that 46.67% of respondents stated that overall the role indicator of Education Office of Dumai City is good enough to supervise the use of BOS funds at SDN 021 and 022 Dumai