<![CDATA[Abstrak: Penelitian ini bertujuan untuk mengetahui pengelolaan dana BOS ditinjau dari aspek perencanaan, pelaksananaan, pengawasan evaluasi, serta pelaporan di sekolah dasar negeri gugus V Teluk Suak Kab. Bengkayang dalam pembebasan pungutan SPP bagi seluruh siswa dan mengetahui dampak pelaksanaan program BOS. Penelitian ini merupakan penelitian evaluasi dengan Discrepancy Model. Penelitian ini dilakukan SD Gugus V Teluk Suak yang meliputi SD Negeri 04 Teluk Suak, SD Negeri 05 Tanjung Gundul, SD Negeri 16 Batu Payung, dan SD Negeri 17 Pulau Kabung.Subjek penelitian ini yaitu kepala sekolah, bendahara sekolah, komite sekolah, dan orang tua siswa di SD Gusus V Teluk Suak.Data diperoleh melalui wawancara dan telaah dokumen. Analisis data dilakukan melalui 3 alur kegiatan yaitu pengumpulan data, reduksi data dan penggambaran kesimpulan.Hasil penelitian ini menunjukkan bahwa pelaksanaan pengelolaan dana BOS di SD Gugus V Teluk Suak ditinjau dari aspek perencanaan, pelaksananaan, pengawasan evaluasi, serta pelaporan sudah efektif. Program BOS memberikan dampak positif terhadap peningkatan akses pendidikan di wilayah Kabupaten Bengkayang.Program BOS mampu membebaskan siswa dari biaya pendidikan di Sekolah Dasar Negeri Gugus V Teluk Suak. Kata kunci: Evaluasi, Pengelolaan, Dana BOS  Abstract: This study aimed to determine the management of BOS funds in terms of aspects of planning, pelaksananaan, monitoring, evaluation, and reporting at elementary schools clusters V Teluk Suak, Bengkayang District in acquiring of tuition fees for all students and determine the impact of the implementation of the BOS program. This study was evaluation resaerch with discrepancy model. This research was conducted at elementary school clusters V Teluk Suak including the state of Elementary School 04 Teluk Suak, Elementary School 05 Tanjung Gundul, Elementary School 16 Batu Payung, and Elementary School 17 Pulau Kabung. Subject of this research was headmaster, treasurer, the school committee, and parents of students in elementary school clusters V Teluk Suak The data obtained through interviews and review of documents. Data analysis was performed by three grooves activities, namely data collection, data reduction and the depiction of conclusions.The results of this study indicate that the implementation of BOS fund management in the elementary school clusters V Teluk Suak viewed from the aspectplanning, implementation, monitoring, evaluation, and reporting was effective. The BOS program had a positive impact on improving access to education in the district of Bengkayang. The BOS program is able to free students from the cost of education in state elementary schools clusters V Teluk Suak. Keywords: Evaluation, Management, BOS]]>
