Effectiveness of School Operational Assistance Fund Management in Enhancing Educational Service Quality: A CIPP-Based Evaluation of an Indonesian Junior Secondary School

This study evaluates the effectiveness of School Operational Assistance (BOS) Fund management at SMP Negeri 4 Muara Gusik, referencing the Minister of Primary and Secondary Education Regulation No. 8 of 2026. Employing a qualitative CIPP (Context, Input, Process, Product) model, data were gathered through interviews, observations, and documentation from the principal, treasurer, teachers, committee, and parents. Findings reveal effective management overall. Contextually, funds align with core learning and facility needs. Regarding Input, the School Activity and Budget Plan (RKAS) is participatively formulated, though managerial digital competencies require enhancement. Process-wise, execution adheres to RKAS with timely reporting, despite network issues and a need for greater parental transparency. Product evaluation indicates significant support for learning activities and reduced parental financial burdens. Supporting factors include leadership commitment and clear guidelines, while inhibiting factors involve technical constraints and limited budgets. The study concludes that BOS Funds successfully improve educational service quality, recommending targeted digital training and robust public transparency mechanisms.