School Operational Assistance (SOA) funds policy does not mean end up the educational issues, new problems arise related to the misappropriation of SOA (School Operational Assistance) funds, and the ineffectiveness of SOA funds management. The objective of the government is good, but sometimes from the existing system, it becomes boomerang and presents new problems. Besides, the Indonesian human personality and culture contributed to the misappropriation and ineffectiveness of the management of SOA funds. Therefore, cooperation between all elements in realizing the effectiveness of SOA fund management is required. Reconstruction of the use of School Operational Assistance funding for justice can only be done by reorganizing existing legal institutions in the form of regulatory reforms related to the management of education. It takes care of the use of school operational assistance accompanied by early character education to be undertaken by the Ministry of Education and Culture of The Republic of Indonesia on human resources in all elements of the world of education without exception. The parents of students/students must be involved in monitoring and entitled to know the school operational assistance system intended for the purposes of 9-year compulsory education as the Constitution of the Unitary State of the Republic Indonesia governing every citizen is obliged to follow basic education and the government is obliged to finance it.