Abstract
Implementation the management of the School Operational Assistance fund from the Government at SMAN 1 Marga still encounters obstacles. The problem that occurs is the lack of implementation of accountability and transparency which results in a lack of participation, and involvement of educational stakeholders, including supervision from the community. This study aims to empirically prove the effect of accountability and transparency on the effectiveness of School Operational Assistance funds management from the Government at SMAN 1 Marga with 60 respondents. The analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is found that accountability and transparency have a positive and significant effect on the effectiveness of managing School Operational Assistance funds from the Government.
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