Management of School Operational Assistance Funds at Assyafi'iyah NW Penangsak Praya Timur Elementary School

This study aims to determine: (1) Planning of School Operational Assistance Funds at Madrasah Ibtida'iyah Assyaf'iiyah Penangsak, Praya Timur District, Central Lombok Regency and Organization of School Operational Assistance Funds at Madrasah Ibtida'iyah Assyafi'iyah NW Penangsak. (2) Implementation of School Operational Assistance Funds at Madrasah Ibtida'iyah Assyafi'iyaah NW Penangsak. (3) Supervision of School Operational Assistance Funds at Madrasah Ibtida'iyah Assyafi'iyah NW Penangsak. This study is a qualitative study with a descriptive method. Data collection techniques are carried out through observation, interviews and documentation. Data analysis is carried out through data collection, data reduction, data presentation and verification. The validity of the data is checked by testing credibility, transferability, defensibility, and confirmability. The results of the study found that: (1) The planning process begins with a meeting to prepare the Madrasah Activity and Budget Plan (RKAM) with the BOS team and the teachers and staff by prioritizing the priority scale that supports the smooth running of the teaching and learning process. The organizing process is carried out by forming a BOS team consisting of 6 people, namely the Head of Madrasah, Treasurer, Teachers, School Operators, Committee and Parents. (2) The implementation process is carried out by spending according to the plan and making financial records. (3) Supervision of School Operational Assistance funds is carried out in stages by external and external parties. The conclusion is that the management of School Operational Assistance funds is carried out by following the Technical Instructions (JUKNIS) of the Head of Madrasah which have been determined by the Ministry of Religion. The recommendations of this study can be useful for madrasahs, researchers, and for further researchers.