<![CDATA[This study is intended to evaluate the preparation of financial statements for the School Operational Assistance (BOS) Fund at Yayasan Pelita Harapan Sejahtera and to propose a more systematic financial reporting framework for the BOS Fund. This study employs a qualitative descriptive approach, with data collected through interviews, observations, and documentation. The findings show that the financial recording of the BOS Fund at Yayasan Pelita Harapan Sejahtera remains relatively simple and mainly focuses on recording cash receipts and disbursements. This condition leads to financial information that does not yet comprehensively reflect the financial position and management activities of the BOS Fund. Following the evaluation, this study offers a proposed preparation of BOS Fund financial statements consisting of a statement of financial position, statement of comprehensive income, statement of changes in net assets, statement of cash flows, and notes to the financial statements. The proposed financial statements are expected to produce more systematic, transparent, and accountable financial information and strengthen accountability in managing the BOS Fund at Yayasan Pelita Harapan Sejahtera.]]>
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