Implementasi Program Bantuan Operasional Sekolah (BOS) di SDN 004 Belilas Kelurahan Pangkalan Kasai Kecamatan Seberida Kabupaten Indragiri Hulu

So far, the government has always tried to solve the problems of education that occurred. One of the efforts made by the government to improve public access to quality education, which received a large enough budget allocation is the School Operational Assistance (BOS) program. The School Operational Assistance Program (BOS) in Law number 20 of 2003 article 34 paragraph 2 states that the central and regional governments guarantee the implementation of compulsory education at the basic level without charging fees. The Ministry of Education and Culture has launched a Universal Secondary Education (PMU) policy. whose implementation is focused on providing opportunities for the entire community. The main objective of the Universal Secondary Education (PMU) program is that members of the community who are economically unable to meet school operational costs, also provide affordable and quality education services, especially for poor students. The main purpose of this study was to identify and analyze the implementation of the School Operational Assistance Program (BOS) at SDN 004 Belilas, Pangkalan Kasai Village, Seberida District, Indragiri Hulu Regency. The research indicators are Communication, Resources, Disposition and Bureaucratic Structure. This type of research is descriptive qualitative. The number of research informants was 7 people with the Principal of SDN 004 Belilas as the key informant. Data collection techniques with interviews and data analysis in this study used data analysis techniques on the site developed by Miles Huberman. The results of the research and discussion, it can be concluded that the implementation of the School Operational Assistance Program (BOS) at SDN 004 Belilas, Pangkalan Kasai Village, Seberida District, Indragiri Hulu Regency has not been maximized. With the inhibiting factors, namely the lack of participation of the School Committee in the implementation of the BOS policy, the delay in disbursing funds, it tends to make it difficult for many schools to meet their operational needs and delay the payment of teacher salaries or are forced to owe to various parties