<![CDATA[Accountability in the management of School Operational Assistance (BOS) funds in private Islamic schools is still largely assessed through administrative compliance, while its relationship with nonprofit-oriented financial reporting and the principle of amanah has not been widely examined in an integrated manner. This study aims to analyze the accountability of BOS fund management at SMK Muhammadiyah 9 Medan through the perspective of nonprofit-oriented accounting and the principle of amanah. The study employed a qualitative approach with a single-case study design conducted from May to June 2026. Data were collected through interviews with the school principal and BOS treasurer, observations, and documentation, including the School Activity and Budget Plan (RKAS), General Cash Book (BKU), accountability reports, and transaction documents. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña through data condensation, data display, and conclusion drawing and verification. Data credibility was strengthened by comparing interview findings with observation results and documentary evidence. The findings show that BOS fund management is supported by planning, recording, reporting, and supervision mechanisms, as well as the use of ARKAS and SIPLAH, which strengthen transaction traceability and administrative accountability. These mechanisms, however, cannot yet be equated with the full implementation of ISAK 35 because the available documents are primarily oriented toward BOS fund accountability, while adequate evidence of complete nonprofit financial statement presentation has not been identified. Planning, documentation, reporting, and supervision function as mechanisms that support the values of amanah, mas’ūliyyah, and ḥifẓ al-māl, although administrative completeness cannot serve as the sole indicator of the fulfillment of these values. The main constraints include limited technical competence among financial managers, regulatory changes, and delays in fund disbursement. The findings highlight the need to strengthen managerial capacity and improve nonprofit financial reporting practices to enhance the accountability of Islamic educational institutions.]]>
