Pengelolaan Dana Bantuan Operasional Sekolah (Bos) di Sekolah Dasar Negeri

This research aim to described of management of Schools Aid Operational (BOS) in SD Negeri 01 Muara Pawan including of planning, execution, observation and evaluate, and also reporting of BOS. This Research use the approach qualitative by desain is case study. Research location in SD Negeri 01 Muara Pawan which is located in Ketapang-Sukadana street of Muara Pawan Subdistrict Ketapang Regency of West Borneo. Data Source in this research are headmaster, BOS bursar, school committee, and students parent. Data obtained by interview, observation of participle and documentation. Data was analyse through 3 activity path are reducing, data display, and verification.Result of data analysis obtained by node that management of Schools Aid Operational (BOS) in SD Negeri 01 Muara Pawan Kabupaten Ketapang as according to mechanism decanted in BOS guide-book covering planning element, execution, observation and evaluate, and also reporting of BOS fund