Abstract: The research objectives were to determine the implementation of the 2018 Madrasah Aliyah Darul Azhar School Operational Assistance Fund for Tanah Bumbu Regency, to evaluate the implementation of the School Operational Assistance Program, and to determine the impact of the Implementation of the School Operational Assistance Program. The research method uses the evaluation method with descriptive evaluation research design, the approach in this study uses a phenemenological approach that is possible to reveal the reality that describes the situation comprehensively with the real context of the Implementation of the BOS Fund Program at Madrasah Aliyah Darul Azhar Tanah Bumbu 2018 The results show that the implementation of the Operational Assistance Program for Madrasah Aliyah Darul Azhar Schools in Tanah Bumbu Regency in 2018 has been going well, it is necessary to emphasize the socialization, communication, and resources of the implementation of the RKAM Program and the BOS LPJ Fund, as well as the impact of good BOS Fund assistance on indicators. which is beneficial for students and helps with madrasah operational costs. Abstraksi: Tujuan penelitian untuk mengetahui Implementasi Program Dana Bantuan Operasional Sekolah Madrasah Aliyah Darul Azhar Kabupaten Tanah Bumbu Tahun 2018, mengevaluasi pelaksanaan Program Bantuan Operasional Sekolah, dan untuk mengetahui dampak Implementasi Program Bantuan Operasional Sekolah. Metode penelitian menggunakan metode evaluasi dengan desain penelitian evaluasi deskriptif, pendekatan dalam penelitian ini menggunakan pendekatan fenemenologis yang dimungkinkan untuk mengungkap realitas yang menggambarkan keadaan secara komprehensif dengan konteks nyata Implementasi Program Dana BOS di Madrasah Aliyah Darul Azhar Tanah Bumbu 2018 Dari Hasil Penelitian menunjukkan bahwa Implementasi Program Bantuan Operasional Sekolah Madrasah Aliyah Darul Azhar Kabupaten Tanah Bumbu tahun 2018 telah berjalan dengan baik, perlu ditekankan sosialisasi, komunikasi, dan sumber daya Implementasi Program RKAM dan Dana LPJ BOS, serta dampak bantuan Dana BOS yang baik terhadap indikator yang bermanfaat bagi siswa dan membantu biaya operasional madrasah.
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