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Improving the quality of education can be implemented in various ways. This study aims to analyze the triple helix approach in the management of School Operational Assistance funds which are decentralized to schools. Decentralized planning, organizing, directing and controlling the process as stipulated in the Regulation of the Minister of Education and Culture of the Republic of Indonesia concerning Technical Guidelines for Regular School Operational Assistance. Data collection was carried out through questionnaires and in-depth interviews with 35 respondents, namely the principal, and the administrator of the secondary and vocational school committee in Sidenreng Rappang Regency. Use the Nvivo-12 plus program assistance to process data from interviews, documents and explanations from the Minister of Education and Culture. The results showed that the authority and deconcentration and devaluation authority dominated the process of using school operational assistance funds. The main finding of this study is the importance of the triple helix approach of universities, industry, and local government in the area of decentralization of authority for channelling school operational assistance funds. This finding is supported by optimizing the involvement of the triple helix in school committee members. The implications of the triple helix approach will ensure accountability and transparency in the management of school operational assistance funds because they are stakeholders in the education sector, especially in secondary and vocational schools.

Triple Helix and Decentralization Approach: Management of School Operational Assistance Funds