Abstract: This study aims to examine the effect of accountability, transparency and supervision on the performance of managing School Operational Assistance funds in Public High Schools in Pidie District. The population of this study was all Pidie District Senior High Schools totaling 23 schools. Respondents in this study were principals, BOS treasurers and school committees in each Pidie District High School. This study uses primary data with questionnaire collection techniques from research respondents. the analytical method used is Multiple Linear Regression analysis. The results of the study show that accountability and supervision affect the performance of the management of BOS funds, while transparency does not affect the performance of the management of BOS funds. The simultaneous testing of accountability, transparency and supervision affects the performance of BOS Fund management.