ABSTRACK
The School Operational Assistance (BOS) program is a program aimed at funding provided by the Ministry of Education and Culture (Kemendikbud) to schools that can be used as school operational funds. This program has been running since 2005 at the beginning of the administration of President Sisulo Bambang Yudhoyono. This program and BOS are expected to improve the quality of education in Indonesia through school operational financing. This study aims to describe and analyze the policy on School Operational Assistance (BOS) in SMP Muhammadiyah 1 South Sangatta, as well as describe and analyze the supporting and inhibiting factors in the implementation of the School Operational Assistance Program policy at SMP Muhammadiyah 1 Sangatta Selatan. This type of research is descriptive qualitative with a policy implementation model using Edward III's theory which has 4 indicators, namely communication, resources, disposition, and bureaucratic structure. Data analysis in this study used Miles, Huberman, and Saldana with steps of data condensation, data presentation, and data verification. The result of this research is that the School Operational Assistance program is running well. Factors that support the implementation of this program include qualified human resources in managing the BOS funds properly. In addition, there are other factors, namely, a good relationship between the school and the relevant agencies with accountability reports for the use of BOS funds so that further implementation can run well. In addition to supporting factors, there are barrier factors, namely the existence of a gap or gap between needs and funds received, so the school must be careful in distributing funds according to needs.

Keywords: BOS Fund, Policy Implementation, Schools