<![CDATA[School Operational Assistance Fund (BOS) is a government program intended to support school operational needs and improve the quality of educational services. However, the availability of BOS funds does not automatically guarantee improvements in school quality if the funds are not managed effectively, transparently, and accountably. This study aimed to analyze the effectiveness of BOS fund management in improving school quality at SDN 184 Tebo Regency, Jambi, and to identify the obstacles encountered in its implementation. This study employed a descriptive qualitative approach. Data were collected through semi-structured interviews, observation, and limited on-site document review involving the principal, teachers, BOS treasurer, school committee, and parents. The data were analyzed through data collection, data reduction, data presentation, and conclusion drawing. The findings showed that BOS fund management at SDN 184 was not fully effective. Program understanding, target accuracy, achievement of objectives, and tangible changes were partially achieved, while timeliness remained the weakest indicator. BOS funds contributed to learning activities, teacher training, textbooks, and administrative facilities. However, delayed fund disbursement, limited understanding of the new treasurer, additional fees reported by some parents, unmet facility needs, and delayed learning materials limited the effectiveness of fund management. The study suggests that schools need to strengthen BOS planning, transparency, monitoring, and financial management capacity to support sustainable school quality improvement.]]>
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