ABSTRACT The purpose of this study was to determine the implementation of accountability, transparency, and effectiveness in managing the School Operational Assistance (BOS) funds in public and private Junior High School in Banda Aceh City. This research involved two objects, Junior High School 3 Banda Aceh and Islamic Junior High School YPUI Darul Ulum. This research used the qualitative descriptive method and also used primary and secondary data in data collection. The primary data were obtained directly by interviewing informants that were BOS coordinator in Education and Culture Services of Banda Aceh City and school BOS team consisting of the school principal and BOS treasure. The data were collected by direct observation in the field. The secondary data were collected by using documentation technique. In analyzing the data, the researcher used data reduction, data presentation, and data verification. The result of the study showed that the accountability, transparency, and effectiveness in managing the School Operational Assistance (BOS) funds in Junior High School 3 Banda Aceh were in accordance with the Regulation of the Minister of Education and Culture (Permendikbud) No. 26 of 2017 which reflected good governance, while the management of the School Operational Assistance (BOS) funds in Islamic Junior High School YPUI Darul Ulum Banda Aceh in terms of transparency was still not perfect, but in terms of accountability and effectiveness were in accordance with the Regulation of the Minister of Education and Culture (Permendikbud) No. 26 of 2017. Keywords: Accountability, Transparency, Effectiveness, School Operational Assistance (BOS) funds   ABSTRAK Penelitian ini bertujuan untuk mengetahui bagaiman penerapan akuntabilitas, transparansi pengelolaan dana Bantuan Operasional Sekolah (BOS) pada SMP Negeri dan Swasta di Kota Banda Aceh. Dalam penelitian ini peneliti memilih 2 objek penelitian yaitu SMP Negeri 3 Banda Aceh dan SMP Islam YPUI Darul Ulum. Penelitian ini menggunakan metode deskriptif kualitatif dengan menggunakan data primer dalam pengumpulan data. Data didapatkan langsung di lapangan dengan cara mewawancarai informan yaitu kordianator BOS pada Dinas Pendidikan dan kebudayaan Kota Banda Aceh dan Tim BOS sekolah yang terdiri dari kepala sekolah dan bendahara BOS. Pengumpulan data juga dilakukan dengan cara observasi langsung kelapangan. Data sekunder juga digunakan dalam penelitian ini dengan teknik dokumentasi dalam pengumpulan data. Analisis data menggunakan reduksi data, penyajian data dan verifikasi data. Hasil penelitian ini menujukkan bahwa akuntabilitas, transparansi dan efektivitas pada pengelolaan dana BOS di SMP Negeri 3 Banda Aceh sudah sesuai dengan Permendikbud Nomor 26 Tahun 2017, sehingga sudah mencerminkan tata kelola pemerintahan yang baik (Good Governance), sedangkan pengelolaan dana BOS pada SMP Islam YPUI Darul Ulum Banda Aceh dari segi transparansi masih belum sempurna, tetapi pada segi akuntabilitas dan efektivitas sudah sesuai dengan Permendikbud Nomor 26 Tahun 2017. Kata Kunci: Akuntabilitas, Transparansi, Efektivitas, Dana BOS