Abstrak: Penelitian ini merupakan penelitian deskriptif kualitatif. Tujuan penelitian ini untuk mengetahui implementasi nilai kewirausahaan jenjang sekolah dasar. Subjek penelitian adalah sekolah mitra STKIP Muhammadiyah Bangka Belitung yang berjumlah 5 sekolah dasar di kecamatan Gabek, Pangkalpinang. Setiap sekolah diambil 9 orang responden terdiri atas 5 orang siswa, 1 Kepala Sekolah, 1 guru kelas, 1 pembina ekstrakurikuler dan 1 orang bagian kurikulum. Teknik analisis datanya menggunakan langkah reduksi data, display data dan menarik kesimpulan/verifikasi. Hasil penelitian menunjukkan bahwa implementasi nilai mandiri, nilai berani mengambil resiko dan nilai kreatif dengan skor tertinggi berturut 74,17%, 74,56% dan 85% pada SD Negeri 10. Skor tertinggi untuk nilai kerja keras terlihat pada SD Negeri 6, dan skor berorientasi tindakan tertinggi 84,16% pada SD Negeri 62. Nilai kepemimpinan tertinggi dengan skor 80,83% pada SD Negeri 22. Kesimpulannya adalah nilai-nilai kewirausahaan telah terimplementasi secara baik di beberapa sekolah meskipun belum membuat program terkait penanaman nilai kewirausahaan secara khusus. Abstract: This research is a qualitative descriptive study. The purpose of this study was to determine the implementation of entrepreneurship values at the elementary school level. The subjects of the study were the partner schools of STKIP Muhammadiyah Bangka Belitung, amounting to 5 elementary schools in Gabek sub-district, Pangkalpinang. Each school was taken nine respondents consisting of 5 students, 1 School Principal, 1 class teacher, one extracurricular coach and one curriculum section person. The data analysis technique uses the steps of data reduction; data display and concluding / verification. The results showed that the implementation of the independent value, the value of risk-taking and artistic value with the highest scores respectively 74.17%, 74.56% and 85% in the 10th Elementary School. The highest score for the hard work value was seen in the 6th Elementary School and the score action-oriented highest 84.16% in the 62nd Elementary School. The highest leadership value with a score of 80.83% in 22th Elementary School. The conclusion is that entrepreneurial values have been implemented well in several schools, even though they have not made programs related to the inculcation of entrepreneurial values specifically.