<![CDATA[School Operational Assistance (BOS) is an implementation of Law Number 20 of 2003 article 34 paragraph 2 that the central and regional governments guarantee the implementation of compulsory education without charging a fee. BOS management in madrasas needs to be carried out to support the provision of facilities and infrastructure in order to streamline teaching and learning activities and improve student learning achievement BOS management at MAS Sinar Islami Bingai Langkat Regency consists of budget planning, fund management, fund utilization, and supervision. As for some of the principles implemented by MAS Sinar Islami Bingai Langkat Regency, they include: 1) transparency (openness in managing activities), 2) accountability (the use of funds can be accounted for), 3) effectiveness (arranging finances to finance activities so that they are in accordance with planning), 4) efficiency (use of time, effort and cost with a minimum budget to get satisfactory results). This study used a descriptive qualitative method where researchers immediately went into the field to collect data objectively and naturally. The techniques for collecting data in this study used observation techniques, interviews and documentation studies. The results of the research conducted at MAS Sinar Islami Bingai, Langkat Regency, are that several parties in the madrasah have prepared a funding management plan, the management of funds is in accordance with the plan that has been discussed so that it is right on target and can improve teacher welfare and improve student achievement, the use of BOS funds is in accordance with existing technical guidelines as well as implementing a trustworthy attitude, supervising the management of funds consisting of internal madrasah parties and external parties.]]>
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