Purpose: This study aims to examine the influence of efficiency and effectiveness in the utilization of School Operational Assistance (BOS) funds on the quality of teaching and learning services. The focus is placed on two public junior high schools in Papua, SMP Negeri 12 Mimika and SMP Negeri Naena Muktipura, which represent different demographic and resource contexts.

Research/methodology: A mixed-method approach was used, combining surveys, interviews, observations, and document analysis. Quantitative data were analyzed with multiple linear regression, while qualitative insights were examined through content analysis.

Results: The findings revealed that both efficiency (B = 0.670, p < 0.001) and effectiveness (B = 0.553, p < 0.001) in BOS fund utilization significantly affect the quality of teaching and learning services. SMP Negeri 12 Mimika exhibited higher efficiency, effectiveness, and overall service quality compared to SMP Negeri Naena Muktipura. BOS funds were utilized to improve facilities, procure teaching aids, and conduct teacher training, though some limitations remained in equitable training distribution.

Conclusions: The study found that both efficiency and effectiveness in the use of BOS funds significantly improve the quality of teaching and learning services. Efficient fund management had a stronger influence, particularly in supporting facilities, teacher training, and learning tools. These findings highlight the importance of transparent and well-targeted BOS fund utilization to enhance educational outcomes.

Limitations: This study is limited to two case study schools in Papua, which may restrict the generalizability of the findings to other regions. Additionally, qualitative insights may be context-specific, and time constraints limited the coverage of broader stakeholder perspectives.

Contribution: This study contributes to the field of educational finance and policy by providing empirical evidence on how the efficient and effective management of school operational funds can enhance educational service quality in under-resourced settings. The findings can inform future BOS policy refinements and school-level fund management strategies.