<![CDATA[This study aimed to analyze the principal's leadership role in optimizing the utilization of BOS Kinerja Prestasi funds for extracurricular programs at SDN Ponowaren 02. As a small-sized school, the site provided a unique context for investigating strategic fund management. Employing a qualitative case study design conducted from January to April 2026, data were gathered through in-depth interviews, participatory observation, and document analysis. The findings identified that the principal’s leadership supported the transformation of routine financial administration into a strategic investment instrument. Through a visionary and collaborative approach, the principal effectively directed fund allocation for talent mapping, standardized facilities, and expert coaches. Participatory supervision ensured budget transparency. The study concluded that such leadership was instrumental in stimulating students' cognitive and social potential, as evidenced by achievements in non-academic programs. It is recommended that principals strengthen external partnership networks to enhance program sustainability, while future research should conduct comparative studies to provide broader evidence of leadership strategies in diverse school contexts.]]>
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