Purpose: This study aims to evaluate the effectiveness of School Operational Assistance (BOS) fund management at SMP Negeri 7 Mimika, focusing on four key components: planning, implementation, reporting, and supervision.

Research/methodology: A mixed-methods approach was employed, combining both quantitative and qualitative techniques. Primary data were collected through questionnaires, interviews, and observations involving the school principal, BOS treasurer, teachers, and school committee members. Secondary data were obtained from official documents, including the School Activity and Budget Plan (RKAS), BOS financial reports, and government technical guidelines. Quantitative analysis was conducted using the formula (Actual Score / Expected Score × 100%) to measure effectiveness, while qualitative analysis involved source triangulation to identify key challenges.

Results: The findings indicate that the overall management of BOS funds at SMP Negeri 7 Mimika was classified as "very effective," with an effectiveness score of 84.13%. All four components were implemented in accordance with the relevant technical and administrative guidelines. However, challenges were noted in community involvement and the completeness of administrative documentation.

Conclusions: The management of BOS funds at SMP Negeri 7 Mimika is considered very effective, with an overall score of 84.13%. All key components planning, implementation, reporting, and supervision were carried out in accordance with official guidelines. However, improvements are needed in community involvement and administrative documentation to further enhance transparency and accountability.

Limitations: This study was limited to a single school and relied on stakeholder perceptions, which may not fully capture broader trends in BOS fund management across the region. In addition, the qualitative findings were based on a relatively small sample size.

Contribution: This research provides practical insights into effective BOS fund management and highlights areas for improvement, contributing to policy refinement and increased transparency at the school level.