<![CDATA[This study aims to examine the management of the implementation of the Indonesia Smart Program (Program Indonesia Pintar/PIP) at SMA Negeri 2 Sidikalang. The study focuses on key management processes, including the identification of prospective beneficiaries, verification and determination of recipients, fund disbursement, as well as reporting and program evaluation. A qualitative approach with a descriptive method was employed. Data were collected through observation, interviews, and documentation, involving the school principal, PIP administrators, and representatives of student beneficiaries. Data analysis was conducted through the processes of data reduction, data display, and conclusion drawing, while data validity was ensured through source and technique triangulation. The findings reveal that, at the planning stage, the implementation of PIP is based on administrative data, such as Dapodik, and supporting documents including KIP, KKS/PKH, and certificates of financial hardship (SKTM). At the organizing stage, the verification and determination of beneficiaries are conducted through internal meetings involving the principal and homeroom teachers. At the implementation stage, information regarding fund disbursement is communicated to students through official circular letters and school communication media; however, such information is often received by students on short notice. At the supervision stage, the school has carried out systematic annual data collection of beneficiaries; however, formal mechanisms for evaluation and grievance handling have not been optimally implemented. The study further identifies several challenges in the implementation of PIP, including limited transparency of information for students and parents, constraints in conducting factual verification in the field, and differing interpretations of the program's technical guidelines. Therefore, it is necessary to enhance transparency, strengthen program socialization, and improve evaluation mechanisms to ensure that the implementation of PIP is more effective, accountable, and accurately targeted]]>
