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This study focuses on examining the evaluation of the implementation of Operational Assistance for Educational Units (BOSP) at SMP Negeri 1 Mamuju. Through qualitative field research, it was found that the implementation of BOSP at SMP Negeri 1 Mamuju, including disbursement, acquisition, utilization, expenditure, bookkeeping, and taxation, is consistently guided by various normative juridical frameworks that underlie it, with a focus on realizing the welfare of the broader community. The evaluation of the implementation of BOSP at SMP Negeri 1 Mamuju involves four scientific truth theories, positioning evaluation as a scientific tool constructed on the grounds of correspondence theory, coherence theory, performative theory, and pragmatic theory, all aimed at planning evaluation, implementing evaluation, controlling evaluation, and following up on evaluation to ensure its alignment with expectations. Supportive factors from a structural perspective include clear guidelines for implementing Operational Assistance for Educational Units (BOSP) at SMP Negeri 1 Mamuju. In contrast, active community participation is evident from a cultural perspective. Conversely, inhibiting factors from the structural perspective relate to the need for smoother coordination channels within the bureaucracy. From a cultural perspective, some community members still display a degree of apathy regarding justice and honesty in its execution.

Operational Assistance for Educational Unit; BOSP; evaluation; high school