This study aims to analyze the magnitude of the costs and factors that influence the implementation of community-based school transportation services. Implementation of school transportation services as simple mass transportation as an effort to reduce congestion on the highway. The research method uses a qualitative approach with a case study research design. The location of the study was at Al-Falah Elementary School in Surabaya which enabled the community to maximize school-specific services to support the learning process. Data collection techniques used by interviews, observation, and documentation. Data collected, then processed by step condensing data, presenting data, then verifying data. To ensure data can be properly accounted for, the data validity test is carried out which includes credibility testing, transferability, dependability, and confirmation. The results of the study indicate that the analysis of the cost of association-based school transportation services is determined by the parents' background factors and the amount of school transportation operational costs. Where education and economic level parents have a big contribution to determine the choice of school transportation services. Meanwhile, the determination of school transportation costs is determined by personal costs, operational costs, distance or location, number of interested persons in one area, and the type of vehicle used.