摘要:AbstractThis 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 proposesgotong royongas a basic of SOA fund budgeting.Gotong royongwill be more accepted by stakeholders of the school, because it is a basic culture in Indonesia.