<![CDATA[This study aims to analyze the influence of transparency, accountability, and community participation in the management of School Operational Assistance (BOS) funds on the quality of education in public junior high schools in Cepu District. This research employs a quantitative approach with a correlational method. The study population consists of 191 teachers, with a sample of 129 teachers selected using sampling techniques. Data were collected through questionnaires and analyzed using descriptive analysis, prerequisite tests (normality, multicollinearity, heteroscedasticity, and linearity), and hypothesis testing with simple and multiple linear regression. The results show that transparency has a correlation of 0.715 and contributes 51.2% to education quality. Accountability has a correlation of 0.726 with a 52.7% contribution, while community participation has a correlation of 0.679 with a 53.9% contribution. Simultaneously, transparency, accountability, and community participation influence education quality by 62.9%. This study concludes that enhancing transparency, accountability, and community participation in BOS fund management can improve education quality. The study recommends strengthening information disclosure, improving accountability mechanisms, and encouraging active roles for the community and school committees in monitoring and evaluating BOS fund usage. ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh transparansi, akuntabilitas, dan partisipasi masyarakat dalam pengelolaan dana Bantuan Operasional Sekolah (BOS) terhadap kualitas pendidikan di sekolah menengah pertama negeri di Kecamatan Cepu. Penelitian ini menggunakan pendekatan kuantitatif dengan metode korelasional. Populasi penelitian terdiri dari 191 guru, dengan sampel sebanyak 129 guru yang dipilih menggunakan teknik pengambilan sampel. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan analisis deskriptif, uji prasyarat (normalitas, multikolinearitas, heteroskedastisitas, dan linearitas), serta uji hipotesis dengan regresi linear sederhana dan berganda. Hasil penelitian menunjukkan bahwa transparansi memiliki korelasi sebesar 0,715 dan berkontribusi sebesar 51,2% terhadap kualitas pendidikan. Akuntabilitas memiliki korelasi sebesar 0,726 dengan kontribusi sebesar 52,7%, sedangkan partisipasi masyarakat memiliki korelasi sebesar 0,679 dengan kontribusi sebesar 53,9%. Secara simultan, transparansi, akuntabilitas, dan partisipasi masyarakat berpengaruh terhadap kualitas pendidikan sebesar 62,9%. Penelitian ini menyimpulkan bahwa peningkatan transparansi, akuntabilitas, dan partisipasi masyarakat dalam pengelolaan dana BOS dapat meningkatkan kualitas pendidikan.]]>
