<![CDATA[This study was conducted at SMKN 12 Bandung with the aim of obtaining a comprehensive understanding of the implementation of guidance and counseling programs based on student needs assessment. The school was chosen because it faces real challenges in delivering services, such as limited numbers of counseling teachers, restricted time allocation, and insufficient budget support. The research employed a descriptive qualitative approach through observation and in?depth interviews with counseling teachers as the primary data sources. Data were analyzed using techniques of reduction, presentation, and conclusion drawing to portray the practice of services comprehensively. The findings indicate that the counseling program is implemented through various formats, including classroom guidance, individual counseling, group counseling, and responsive services tailored to student needs. The needs assessment instrument serves as the main basis for determining service priorities, materials, and counseling approaches. The study also reveals obstacles in implementation, such as the high number of students requiring intensive assistance, limited time, and budget constraints. To address these challenges, counseling teachers apply strategic adjustments by prioritizing urgent cases, collaborating with homeroom and subject teachers, and conducting continuous monitoring of student development. This research emphasizes that a needs?based approach makes counseling services more adaptive and responsive to student conditions, while institutional support remains a crucial factor in optimizing program implementation sustainably.]]>
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