Financial management needs to be carefully planned because schools are zero-profit
institutions, where managing finances is not to seek big profits but to be able to take
a big role in realizing the goals of National Education. The goals of National
Education will not be achieved without quality learning. Schools need to strive to
improve the quality of planned and realistic learning by realizing it through BOS
CTR based on accountability and transparency. The purpose of this study is to
analyze the preparation of BOS CTR based on accountability and transparency in
an effort to improve the quality of learning. Research using qualitative research
methods type of case study approach. The informants involved in the study were
principals, teachers, school committees, and students. Data collection techniques
use observation, interviews, and document studies. The data analysis techniques
used are the Miles and Huberman model including data reduction, data presentation,
and conclusions. The study used data validity tests with criteria tests of source
triangulation methods and triangulation of data collection techniques. The results
showed that the preparation of accountability-based BOS RKAS at SD Negeri
Gunungsimping 04, Central Cilacap District, Cilacap Regency was carried out with
evaluation activities and program preparation, budgeting activities in accordance
with applicable regulations (juknis BOS) and the value of balancing the budget to
be received with the budget plan prepared. The preparation of the transparencybased
BOS RKAS involves principals, teachers, school committees, and students
in evaluating and preparing programs, schools have SOPs in budgeting, the use of
notice boards and suggestion boxes as a medium to inform budget plans. The
preparation of BOS RKAS based on transparency and accountability in improving
the quality of learning at SD Negeri Gunungsimping 04 is shown by evaluating
and preparing school programs, mapping resources, fulfilling lack of resources,
making quality standards for achievement and learning processes, coaching by the
principal on teachers and students is carried out regularly once a week, reflection
of the school's vision and mission as ideals, Use of social media to share
information related to school programs.