<![CDATA[The availability of facilities and infrastructure is a crucial factor in supporting the quality of learning in schools. The government, through the School Operational Assistance Fund (Bantuan Operasional Satuan Pendidikan BOSP), provides non-personnel operational funding; however, the effectiveness of its utilization is highly dependent on the quality of management at the school level. This study aims to describe and analyze the management of BOSP fund utilization in improving facilities and infrastructure at SMA Negeri 1 Gunung Alip. A qualitative approach with a case study design was employed. The research subjects included the school principal, BOSP treasurer, BOSP management team, and school committee. Data were collected through interviews, observations, and documentation, and analyzed using data reduction, data display, and conclusion drawing, with data validity ensured through source and technique triangulation. The findings indicate that BOSP fund planning was conducted participatively through the School Activity and Budget Plan (RKAS), but it was not fully based on priority needs analysis for facilities and infrastructure. Organizational management was implemented through the establishment of a BOSP team, although coordination among members was not optimal. Fund implementation followed technical guidelines but faced budget limitations and delays in disbursement. Supervision and reporting were conducted, yet continuous evaluation was not fully maximized. In conclusion, the management of BOSP fund utilization at SMA Negeri 1 Gunung Alip is categorized as fairly good; however, strengthening needs-based planning, team coordination, and continuous evaluation is required to optimize improvements in school facilities and infrastructure]]>
