Abstract
This research aims to analyze the planning, implementation, and financial reporting system in SMP Maqna'ul Ulum. As an educational institution, the school has a responsibility to manage finances in accordance with principles of financial management, including fairness, efficiency, transparency, and public accountability. The study utilizes a qualitative method with a descriptive approach, collecting data through fieldwork, literature review, and interviews. The research findings indicate that financial management in SMP Maqna'ul Ulum begins with the preparation of the School Activity and Budget Plan (RKAS), followed by the implementation of fund utilization and bookkeeping. The realization of the management of the School Operational Assistance (BOS) funds in this school aligns with the principles stipulated in Government Regulation No. 48 of 2008, Article 59. Supporting factors in the management of BOS funds in SMP Maqna'ul Ulum include the support provided by parents, the teachers' council, and the school principal. Additionally, committee membership fees also play a role in supporting the financial management of the school. However, a limiting factor in financial management in SMP Maqna'ul Ulum is the limited budget allocation for BOS funds allocated to the school.
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