AbstractThe Covid-19 pandemic has changed the implementation of face-to-face (offline) learning to be done with distance learning or online learning. This research is a qualitative research that aims to describe how the implementation of the Minister of Education and Culture Regulation Number 15 of 2018 at SMPN 3 Doplang. The results of the study obtained: Communication indicators have been implemented effectively, both transformation, clarity, and consistency. Resource indicators have not been implemented properly, there is a shortage of civil servant teachers, still need to improve competence, and lack of infrastructure. Disposition indicators have been implemented well, policy implementers have shown their commitment in carrying out their duties. Indicators of the bureaucratic structure have been implemented with.Keywords: Communication, Resources, Disposition, Bureaucratic Structure