<![CDATA[Educational policy implementation in decentralized systems depends on whether regional institutions can translate formal mandates into operational governance. This study evaluated the implementation of Aceh Qanun Number 7 of 2022 concerning the Aceh Education Council (Majelis Pendidikan Aceh/MPA) using the Discrepancy Evaluation Model (DEM). A qualitative naturalistic inquiry involved internal MPA representatives and external educational stakeholders from the Aceh Education Agency, Aceh Dayah Education Agency, Regional Office of the Ministry of Religious Affairs, district and municipal education councils, and related institutions. Data were obtained through semi-structured interviews, observations, and document analysis and were analyzed using the interactive qualitative model integrated with DEM comparison. The findings show that MPA has implemented its mandated functions in educational monitoring, policy recommendation, stakeholder coordination, and public participation. DEM identified a high discrepancy in Aceh-specific quality standards and moderate discrepancies in institutional governance, evidence-based monitoring, and stakeholder collaboration. Reported resource disparities and inconsistent coordination across regions further constrained implementation. The central issue is therefore not the absence of regulation but incomplete operationalization of the Qanun through institutional authority, contextual quality indicators, integrated education data, and follow-up mechanisms. The study implies that strengthening MPA should prioritize institutional capacity and evidence-based governance while remaining aligned with Aceh's distinctive educational context.]]>
