RISWAN Pengarang NASIR,Nanat Fatah Dosen Pembimbing 1 SURYANA,Agus Dosen Pembimbing 2 JAENUDDIN,Mohamad Penguji 2 QOWAID Ketua Penguji

Operational Assistance for the Implementation of Early Childhood Education (BOP PAUD) is a government program to assist non-personnel operational resources for early childhood education units to support educational operations. The purpose of presenting BOP PAUD is to ease the burden of education for parents. BOP funds are given to all PAUD throughout Indonesia. PAUD Al-Fathir is one of the PAUD that received BOP funds to help develop the quality of education. This study aims to analyze the planning and use of PAUD BOP funds to improve the quality of education in PAUD Al-Fathir in accordance with the applicable technical guidelines. The method used in this research is descriptive qualitative. The results showed that the use of PAUD BOP Funds in PAUD Al-Fathir to improve the quality of education had been achieved in accordance with the target of school planning, namely in the field of student learning progress. The use of BOP funds in PAUD Al-Fathir is in accordance with the technical guidelines for BOP Funds by involving the principal, school treasurer and school committee.