IPLEMENTASI PROGRAM BANTUAN OPERASIONAL SEKOLAH DALAM MEMBANTU PEMBIAYAAN SEKOLAH DASAR DI KECAMATAN BINTAN TIMUR KABUPATEN BINTAN
Bintan Regency is one of the regions that received School Operational Assistance (BOS) funds, the purpose of this study was to find out the BOS Program in helping school financing in Bintan Regency. This research is a qualitative research that intends to understand the phenomenon of what is experienced by the research subject, for example behavior, perception, motivation, action holistically. The research method used is descriptive with a qualitative approach. The theory in the study uses the Varn Meter and Varn Horn Implementation theory, namely 1) Policy Size and Objectives, the results of this study the implementation of the BOS program has been running well in accordance with the JUKNIS. 2) Resources, the results of this study are the amount of budget distributed based on the number of students. As a result, there are still unmet school needs because the budget is based on the number of students. 3) Characteristics of the Implementing Agent/Body, the result of this research is the limited ability to manage BOS funds where the School BOS Team also acts as a class teacher. 4) Inter-Organizational Communication, the results of this research have been going well, where the Regency BOS Team has carried out monitoring to every school on a regular basis. 5) Attitudes or tendencies (disposition) of the implementers, the results of this study are sanctions that are obtained if there is a delay in reporting. 6) Economic Environment, the results of this study are that there are still schools that do not include guardians of students in the management of BOS funds, schools are not transparent to their parents. The implementation of the School Operational Assistance Program in Helping Funding for Elementary Schools in Bintan Timur District, Bintan Regency has generally been running in accordance with the implementing instructions and technical guidelines (Juknis) for School Operational Assistance (BOS). For further researchers, the results of this study still require further in-depth studies, considering that this research was carried out with various limitations, both time and the lack of theoretical and data material. Therefore, future researchers can use new theories so that they can find comparisons and perfect this research.