<![CDATA[This study analyzes the implementation of School Operational Assistance Fund (BOSP) management and its implications for education quality at UPT SDN 48 Gresik, a small-scale public primary school serving both regular and disabled students in Gresik Regency, East Java, Indonesia. Using a qualitative case study design, data were collected through in-depth interviews with three informants, the school principal, treasurer, and classroom teacher, supplemented by passive observation and document analysis. Data were analyzed using Miles, M. B., Huberman, A. M., & Saldaña (2014) interactive model and validated through source and technique triangulation. Findings reveal that BOSP fund management encompasses four financial management cycles: participatory planning through the RKAS mechanism, regulated budget execution, digital reporting via the ARKAS application, and periodic evaluation. However, implementation remains predominantly oriented toward administrative compliance rather than substantive impact on learning quality. Three structural constraints were identified: systemic delays in fund disbursement caused by collective administrative mechanisms, forcing teachers to personally finance classroom needs, limited budget flexibility for unplanned requirements, and high dependency on digital systems prone to technical disruptions. Stakeholder involvement follows a hierarchical pattern, with teachers' participation remaining procedural and school committee roles largely absent. These constraints collectively explain why procedural compliance in BOSP management has yet to translate into measurable education quality improvement. This study proposes an ideal management model grounded in two pillars: Participatory Transparency and Outcomes-Based Budget Responsiveness. Future research is recommended to empirically test this model across diverse school typologies and examine the causal relationship between BOSP management quality and measurable learning outcomes.]]>
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