<![CDATA[ABSTRACT The effective and accountable management of School Operational Assistance Funds (BOP) is a crucial factor in improving the quality of learning in Early Childhood Education (PAUD). Proper utilization of funds not only supports the provision of facilities and infrastructure but also enhances teacher competence and fosters learning innovation in accordance with the developmental needs of young children. However, BOP fund management still faces challenges related to transparency, efficiency, and optimal use of resources. This study aims to analyze the management of BOP funds in improving learning quality at TK Al Hikmah Islamic School. This study employs a descriptive qualitative approach, with data collected through interviews, observations, and documentation involving the principal, treasurer, teachers, and school committee. The findings indicate that BOP fund management has been implemented in accordance with the principles of transparency, accountability, and efficiency through participatory planning, STEAM-based implementation, teacher training, and regular evaluation. Overall, BOP fund management contributes significantly to improving learning quality and needs to be strengthened through financial digitalization and monitoring based on the Plan-Do-Check-Action (PDCA) cycle. ABSTRAK Pentingnya pengelolaan dana Bantuan Operasional Pendidikan (BOP) yang efektif dan akuntabel merupakan faktor penting dalam meningkatkan mutu pembelajaran pada satuan Pendidikan Anak Usia Dini (PAUD). Pemanfaatan dana yang tepat tidak hanya mendukung penyediaan sarana prasarana, tetapi juga meningkatkan kompetensi pendidik dan inovasi pembelajaran sesuai kebutuhan anak usia dini. Namun, pengelolaan dana BOP masih menghadapi tantangan terkait transparansi, efisiensi, dan optimalisasi penggunaan dana. Penelitian ini bertujuan untuk menganalisis pengelolaan dana BOP dalam meningkatkan mutu pembelajaran di TK Al Hikmah Islamic School. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi yang melibatkan kepala sekolah, bendahara, guru, dan komite sekolah. Hasil penelitian menunjukkan bahwa pengelolaan dana BOP telah sesuai prinsip transparansi, akuntabilitas, dan efisiensi melalui perencanaan partisipatif, pelaksanaan berbasis STEAM, pelatihan guru, serta evaluasi berkala. Secara keseluruhan, pengelolaan dana BOP berkontribusi signifikan terhadap peningkatan mutu pembelajaran dan perlu diperkuat melalui digitalisasi keuangan dan monitoring berbasis PDCA.]]>
