<![CDATA[This study aims to analyze the development of the School Operational Assistance (BOS) fund management policy, identify challenges in its implementation, and examine the role of digitalization through the School Activity and Budget Plan Application (ARKAS) and the School Procurement Information System (SIPLah) in supporting financial accountability in schools. This study employed a literature review approach using a descriptive-qualitative method. Data were obtained from relevant academic articles and official documents and were analyzed thematically based on three main aspects: regulatory development, implementation challenges, and digitalization of financial governance. The findings indicate that the BOS policy has developed from an operational assistance program introduced in 2005 into a more structured and digitally supported School Operational Assistance Unit (BOSP) management system. However, its implementation continues to face challenges, including limited financial management competencies, low stakeholder participation, inadequate supervision, frequent regulatory changes, and disparities in digital infrastructure and literacy. ARKAS and SIPLah can support school financial planning, procurement, recording, and reporting in a more organized manner, but their effectiveness remains dependent on human resource capacity and adequate infrastructure. Therefore, strengthening the competence of financial managers, improving digital literacy, expanding digital infrastructure, and increasing participatory supervision are important steps to strengthen the effectiveness and accountability of BOS fund management.]]>
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