Shedding Light on the Management of School Operational Assistance (SOA) Fund Effectiveness: a Case Study of State Basic Education Level in Demak Regency

School Operational Assistance (SOA) Fund is one of the educational funds in Indonesia. Based on APBN Financial Note, management SOA fund still not optimal, and there are many misuses by various parties. Therefore, it necessary to apply good governance principles fund. This study aims analyze effectiveness fund, which influenced governance, namely transparency, accountability, participation, responsibility. The object this at level state basic education Demak Regency, consists State Elementary Schools Junior High Schools. data source research primary using a questionnaire. There 494 respondents research. headmasters, school treasurers, teachers, other parties school. results show that Regency has been managed effectively. also all independent variables simultaneously have positive effect Partially, transparency does affect management, while responsibility