Budgeting of School Operational Assistance Fund Based on The Value of Gotong Royong

This study aims to explore problems in budgeting process of school operational assistance (SOA) fund at public basic education institutions. Ethnometodology used as a research methods. The results showed that there is a lack of parents and community participation. Personnel cost is high while the accountability and Transparency are poor. To solve the problems, this study proposes gotong royong as a basic of SOA fund budgeting. Gotong royong will be more accepted by stakeholders of the school, because it is a basic culture in Indonesia.