Early Childhood Education (PAUD) is one of the government programs in guidance aimed at children from birth to the age of six years which is carried out through providing educational assistance to help growth and physical and spiritual development so that children have readiness in entering further education. MAUT application (Multi Attribute Utility Theory) is intended to select PAUD that has the right to get assistance from the government. Determination of policies taken as a basis for decision making, must use criteria that can be defined clearly and objectively. The criteria used as a requirement in the selection of receiving operational assistance (BOP) for early childhood education are parents 'work (C1), parents' income (C2), number of children (C3), number of children attending school (C4), number of college children (C5). The results of the calculation using the MAUT algorithm are alternatives that can receive the operational assistance of the organizer who has the highest value is alternative A1 with a value of 1, alternative A3 with a value of 0.7, alternative A9 with a value of 0.63, alternative A7 with a value of 0.46 , alternative A4 with a value of 0.43. Therefore, it can be concluded that the MAUT algorithm can be applied to VBNet-based applications where from the results of the calculation we get the similarity between the system and calculations using the MAUT algorithm. This research is expected to be a recommendation to the Principal in selecting the selection for receiving operational assistance for early childhood children at Kindergarten Daniel HKBP Tomuan Pematangsiantar.