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This study to analyze and describe the evaluation of the management policy of the School Operational Assistance Fund (BOS) at SD Negeri Ganggangpanjang, Sidoarjo Regency, using the evaluation criteria of Wirawan (2012) which includes inputs, processes, outputs, and impacts. Qualitative descriptive research methods with interview, documentation, and field observation techniques were used to collect data. Data was carried out using the Miles & Huberman model through data reduction techniques, data presentation, and conclusion drawn. The results of the study show that the condition of school facilities and infrastructure is generally good, although there are some moderate, due to delays in funding. Careful planning, effective coordination, use according to provisions, accurate reports are key factors in the success of BOS fund management. BOS funds are effective in reducing school operational costs, such as salaries of honorary teachers and extracurricular activities, as well as contributing to the improvement of facilities and infrastructure
Nurisnain et al. (Mon,) studied this question.