Abstract

Indonesia's quality human development starts with Early Childhood Education (PAUD). PAUD development has entered the stage of national quality standardization in 2015–2025. However, PAUD still faces problems with participation and equitable access. This study aims to describe (1) how to determine PAUD target candidates who are entitled to receive PAUD SPM assistance, (2) determine the proportion of budget allocations for fulfilling PAUD SPM which is the responsibility of local governments, and (3) procedures for compiling reports on the implementation and achievement of PAUD SPM.
 The research data was collected through a qualitative approach. The key informants were the Head of the PAUD Division of the Lamongan Regency Education Office, the Head of the Family Social Protection and Security Section of the Lamongan Regency Social Service, and the Section Head of the Social Welfare and People's Welfare Section of the Lamongan Regency Bappeda. Data collection techniques were carried out through interviews, observation, and documentation. The data collected were analyzed through comparative descriptive analysis techniques.
 The results of the study indicate that (1) the determination of PAUD Target Students who are entitled to receive PAUD SPM Assistance requires data, including (a) a List of Names of PAUD Education Unit Students available at the District Education Office, (b) List of Names of Children aged 5-6 year the Poor Group available at the District Social Service. Determination of the proportion of the budget allocation for the fulfillment of the PAUD SPM which is the responsibility of the Regional Government. Determining the Proportion of Budget Locations for Fulfillment of SPM PAUD requires a collection of data, including (a). List of Prospective Students Recipient of PAUD SPM Assistance, (b) List of Profiles of all PAUD Unit Names, and (c) List of PAUD Educators and Education Personnel. Preparation of Reports on the Implementation and Achievement of PAUD MSS. In the preparation of reporting on the implementation and achievement of the PAUD SPM, it is the end result of a series of activities for the implementation of the PAUD SPM. From the results of mapping the needs for fulfilling the SPM PAUD, a strategy for fulfilling it is realized in a program of activities in the current fiscal year or the following fiscal year.
 Lamongan Regency should continue to improve the quality of PAUD according to Permendikbud 32 of 2018. Education policy observers and educators of Human Resource Management courses in the field of education can refer to the results of this study for further development.

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