<![CDATA[This study examines how BOS Kinerja funds were managed at SD Negeri 9 Ambon and SD Negeri 8 Ambon and how school actors perceived their contribution to learning quality. Using a qualitative comparative multisite design, data were collected from 10 purposively selected informants through semi-structured interviews, observation, and analysis of RKAS documents, School Quality Reports, activity records, and accountability reports. Open coding, categorization, theme development, within-case analysis, and cross-case comparison were used to organize the evidence. The central comparative finding is a mismatch between organizational capacity and evidence-use capacity. SD Negeri 9 Ambon had a formally established BOS Team and clearer task distribution, but the School Quality Report was not consistently used to set priorities. SD Negeri 8 Ambon used quality data and early stakeholder deliberation more directly, but the absence of a dedicated team concentrated administrative and monitoring work on the principal and treasurer. Both schools documented expenditure and activity completion more systematically than changes in teaching and learning. Participants reported more varied instruction, stronger use of digital media, and greater student participation after teacher development and learning-resource activities; these accounts indicate perceived contributions rather than causal effects. The analysis shows that performance-based school funding requires the joint operation of data-based planning, distributed responsibility, and outcome-oriented evaluation.]]>
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