This study examines the financial management of the Puzzle Day program at Public JHS 20 Surakarta, funded through the Indonesian School Operational Assistance (BOS) program. Using a qualitative descriptive approach, data were collected via interviews, documentation, and observations involving school principals, BOS treasurers, teachers, and students. Results indicate that Puzzle Day enhances students’ numeracy skills and fosters collaborative learning. The study highlights transparent BOS fund allocation for educational materials and teacher training, emphasizing the principal’s leadership and stakeholder engagement as key success factors. Recommendations are provided for schools to adopt similar innovative programs.
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