<![CDATA[School-Based Management (SBM) provides educational institutions with autonomy to manage resources according to local needs and characteristics to improve educational quality. This study aims to analyze the implementation of SBM at the kindergarten level, particularly in curriculum management, facilities and infrastructure, leadership, and parental participation. A descriptive qualitative approach with a case study design was employed. Data were collected through in-depth interviews, observations, and documentation. The study involved eight purposively selected informants, consisting of one principal, four kindergarten teachers, and three school committee/parent representatives at an early childhood education institution. Data were analyzed interactively through data reduction, data display, and conclusion drawing and verification, while data credibility was established through source and technique triangulation. The findings indicate that SBM implementation is supported by transformational school leadership and transparent budget management through the School Activity and Budget Plan (RKAS). However, implementation remains constrained by resistance to curriculum changes and limited pedagogical competence among some senior teachers. The findings suggest that strengthening human resource capacity, maintaining transparency in school management, and actively involving school committees and parents are important for sustaining improvements in learning quality. Thus, the successful implementation of SBM at the kindergarten level depends not only on school autonomy in resource management but also on leadership capacity, teacher competence, and collaboration between schools and stakeholders. ABSTRAK Manajemen Berbasis Sekolah (MBS) memberikan otonomi kepada satuan pendidikan untuk mengelola sumber daya sesuai kebutuhan dan karakteristik lokal guna meningkatkan mutu pendidikan. Penelitian ini bertujuan menganalisis implementasi MBS pada jenjang Taman Kanak-Kanak (TK), khususnya dalam aspek manajemen kurikulum, sarana dan prasarana, kepemimpinan, serta partisipasi orang tua. Penelitian menggunakan pendekatan kualitatif deskriptif dengan desain studi kasus. Data diperoleh melalui wawancara mendalam, observasi, dan dokumentasi. Informan berjumlah 8 orang yang dipilih secara purposive, terdiri atas 1 kepala sekolah, 4 guru TK, dan 3 perwakilan komite sekolah/orang tua pada satuan PAUD. Data dianalisis secara interaktif melalui tahap reduksi data, penyajian data, serta penarikan dan verifikasi kesimpulan, dengan keabsahan data diuji melalui triangulasi sumber dan teknik. Hasil penelitian menunjukkan bahwa implementasi MBS didukung oleh kepemimpinan kepala sekolah yang transformasional dan pengelolaan anggaran yang transparan melalui Rencana Kegiatan dan Anggaran Sekolah (RKAS). Namun, implementasi MBS masih menghadapi kendala berupa resistensi terhadap perubahan kurikulum dan keterbatasan kompetensi pedagogik pada sebagian guru senior. Temuan menunjukkan bahwa penguatan kapasitas sumber daya manusia, transparansi pengelolaan sekolah, serta keterlibatan aktif komite sekolah dan orang tua menjadi faktor penting dalam mendukung peningkatan mutu pembelajaran secara berkelanjutan. Dengan demikian, keberhasilan implementasi MBS pada jenjang TK tidak hanya ditentukan oleh otonomi pengelolaan sekolah, tetapi juga oleh kapasitas kepemimpinan, kompetensi pendidik, dan kolaborasi antara sekolah dengan pemangku kepentingan.]]>
