Pupuk merupakan salah satu faktor produksi penting yang dapat menunjang dan meningkatkan produktivitas tanaman pangan, oleh karena itu keberadaan dan manfaatnya memiliki posisi yang strategis. Salah satu kebijakan yang dibuat pemerintah dalam pengadaan pupuk adalah subsidi pupuk. Pupuk bersubsidi sudah lama diterapkan di Indonesia dengan diikuti berbagai kebijakan seperti kebijakan pendistribusian pupuk, pengadaan pupuk dan pengawasan pupuk. Tujuan penelitian (1) mengetahui kebijakan distribusi pupuk bersubsidi di Indonesia, (2) mengetahui pendistribusian pupuk bersubsidi di Kabupaten Bulungan, dan (3) mengetahui apakah pendistribusian pupuk bersubsidi di Kabupaten Bulungan sesuai dengan kebijakan yang ditetapkan. Metode penentuan sampel menggunakan metode Purposive Sampling dan analis data menggunakan analisis isi kualitatif (content) dan analisis deskriptif kualitatif. Hasil penelitian menjelaskan bahwa distribusi pupuk bersubsidi di Kabupaten Bulungan di mulai dari Lini I adalah lokasi gudang produsen pupuk, yaitu pupuk dari PT. PKT Bontang dan PT. Petrokimia Gresik. Lini II adalah gudang penyanggah yang berada di Ibukota Provinsi Kaltara yaitu Tg. Selor. Lini III adalah gudang distributor yang berada di Kabupaten Bulungan. Lini IV adalah gudang pupuk dikios pengecer, kemudian diberikan kesasaran yaitu kelompok tani atau petani dengan demikian maka penyaluran pupuk bersubsidi di Kabupaten Bulungan sudah sesuai dengan kebijakan yang telah ditetapkan.
Kata Kunci: Distribusi, Pupuk Bersubsidi, Kebijakan Pupuk Bersubsidi, Lembaga Distribusi

Fertilizer is one of important productions factors that can support and increase food crop productivity. Therefore, its existence and benefits have a strategic position. One of the policies made by the government in the provision of fertilizer is subsidized fertilizer. Subsidized fertilizer has long been applied in Indonesia, followed by various policies such as fertilizer distribution, fertilizer procurement and fertilizer control. The purpose of this study was to determine (1) the policy of distribution of subsidized fertilizers in Indonesia; (2) the distribution of subsidized fertilizer in Bulungan Regency, and (3) whether the distribution of subsidized fertilizer in Bulungan Regency is in accordance with the stipulated policy. Research sample was determined using a purposive sampling method. The collected data were analysed using qualitative content, qualitative descriptive, and comparative methods. The results showed that the existing subsidized fertilizer policy in Indonesia was appropriate. The process of distribution of subsidized fertilized in Bulungan Regency is also in accordance with the stipulated policy. It started from line 1 (the location of the fertilizer producer warehouse, from PT. PKT Bontang and PT. Petrokimia Gresik. Then, it went to the line 2 which was a buffer warehouse located in the capital of Kaltara Province, Tg. Selor. Next, it went to line 3 which was a distributor warehouse located in Bulungan Regency. Finally, it went to line 4 which was a fertilizer warehouse in a retailer’s kiosk, then it was given to the groups of farmers. So, the distribution of subsidized fertilizer in Bulungan Regency was in accordance with the stipulated policy. Keywords: Distribution, Subsidized Fertilizer, Subsidized Fertilizer Policy, Distribution Institution