Formulasi Pemenuhan Standar Pelayanan Minimal Pendidikan Anak Usia Dini Berdasarkan Regulasi Permendikbud 32 Tahun 2018 Di Kabupaten Lamongan

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