DIGITAL TRANSFORMATION OF BUDGETING AND ACCOUNTING IN ISLAMIC PRIMARY EDUCATION

Fitriya Andriyani; Sabrina Alifia Salsabila; Oryza Ardhiarisca; Dessy Putri Andini

Fitriya Andriyani Business Major, State Polytechnic of Jember
Sabrina Alifia Salsabila Business Major, State Polytechnic of Jember
Oryza Ardhiarisca Business Major, State Polytechnic of Jember
Dessy Putri Andini Business Major, State Polytechnic of Jember

Abstract

This study aims to analyze the preparation of budgets (Budgeting) and bookkeeping (Accounting) based on the electronic application of the madrasah budget work plan (e-RKAM) at Madrasah Ibtidaiyah Muhammadiyah 2 Pendil. This study uses a qualitative descriptive analysis method with a case study approach. Data collection techniques use interviews and documentation. The results of this study indicate that budgeting and accounting have been implemented according to their stages. stages of budget preparation (planning, preparing, managing implementation, and assessing the budget). With e-RKAM, the effectiveness of managing the madrasah budget and allocated according to the needs and priorities that have been planned, monitoring and evaluation activities are more systematic, so that budget adjustments are made in real time based on the implementation of activities. Stages of bookkeeping (summary, recording, reporting), the e-RKAM system can improve accountability and transparency in madrasah financial management. With this system, all financial transactions are recorded electronically and transparently, allowing for tighter supervision and easier audits.

Author Biographies

Fitriya Andriyani, Business Major, State Polytechnic of Jember

Sabrina Alifia Salsabila, Business Major, State Polytechnic of Jember

Oryza Ardhiarisca, Business Major, State Polytechnic of Jember

Dessy Putri Andini, Business Major, State Polytechnic of Jember

References

Antonio, M. S. (2017). Bank Syariah: Dari Teori ke Praktik (Cetakan 1). Gema Insani.

Berlianto, A. F., & Wulandari, L. (2023a). Implementasi EDM dan E-RKAM di Madrasah Ibtidaiyah Muhammadiyah Tanjungsari. Jawda: Journal of Islamic Education Management, 3(2), 167–183.

Febriawan, A. (2022). Implementasi EDM dan e-RKAM dalam Meningkatkan Mutu Pendidikan di MAN 2 Sragen Tahun 2021/2022. LITERATUS, 4(2), 704–710. https://doi.org/https://doi.org/10.37010/lit.v4i2.888

Handika, & Rifa’i, A. A. (2023). Implementasi EDM dan E-RKAM Dalam Meningkatkan Mutu Pendidikan di MI Terpadu Al Husna Klaten. ADAARA :Jurnal Manajemen Pendidikan Islam, 13(1), 21–29. https://jurnalptiq.com/index.php/andragogi/article/view/78

Hidayat, A. N., Sauri, S. R., Rhamdani, N., Alam, R., Kusmiyati, N., & Mahmudah, U. (2023). Manajemen Pembiayaan Pendidikan dalam Meningkatkan Mutu Pembelajaran di SMA Al Qona’ah Baleendah Kabupaten Bandung. Jurnal Manajemen Pendidikan Islam, 4(1), 30–37.

Hidayat, A., & Rusdiana, H. A. (2022). Manajemen Pembiayaan Pendidikan. CV PUSTAKA SETIA.

Huda, M. (2015a). Peran Pendidikan Islam Terhadap Perubahan Sosial. Edukasia : Jurnal Penelitian Pendidikan Islam, 10(1), 165–188. https://doi.org/10.21043/edukasia.v10i1.790

Irawan, & Noval, A. (2019). Manajemen Pembiayaan Pendidikan Di Madrasah Tsanawiyah Swasta : Studi Kasus Di. MTS Wihdatul Fikri Kabupaten Bandung. Jurnal Manajemen Pendidikan, 14(1), 73–81.

Iskandar, A., Possumah, B. T., & Aqbar, K. (2020). Peran Ekonomi dan Keuangan Sosial Islam saat Pandemi Covid-19. SALAM: Jurnal Sosial Dan Budaya Syar-I, 7(7). https://doi.org/https://doi.org/10.15408/sjsbs.v7i7.15544

KEPUTUSAN DIREKTUR JENDERAL PENDIDIKAN ISLAM NOMOR 6572 TAHUN 2020 TENTANG TENTANG PETUNJUK TEKNIS PENGELOLAAN BANTUAN OPERASIONAL PENDIDIKAN PADA RAUDLATUL ATHFAL DAN BANTUAN OPERASIONAL SEKOLAH PADA MADRASAH TAHUN ANGGARAN 2021 (2020).

Komariyah, S., Nurhidayah, N., Andriyana, N., & Murtafi’ah, N. H. (2022). MANAJEMEN PEMBIAYAAN PENDIDIKAN YANG EFEKTIF UNTUK MENINGKATKAN MUTU PENDIDIKAN. Al Wildan: Jurnal Manajemen Pendidikan Islam, 1(2), 78–86. https://doi.org/https://doi.org/10.57146/alwildan.v1i2.671

Mesiono, Suswanto, Lubis, R. R., & Haidir. (2021). Manajemen Pembiayaan Pendidikan dalam Meningkatkan Mutu Pendidikan di Madrasah Aliyah Imam Muslim Serdang Bedagai. INTIQAD: Jurnal Agama Dan Pendidikan Islam, 13(1), 119–134. https://creativecommons.org/licenses/by-sa/4.0/

Ningsih, S., Salehudin, M., & Setiawan, A. (2024). MANAJEMEN KEUANGAN BERBASIS E-RKAM DALAM MENINGKATKAN MUTU PENDIDIKAN MADRASAH DI KOTA BALIKPAPAN. EDUSAINTEK: Jurnal Pendidikan, Sains Dan Teknologi,

OJK. (2014). Peraturan Otoritas Jasa Keuangan Nomor 31/POJK.05/2014 Tentang Penyelenggaraan Usaha Pembiayaan Syariah. Peraturan Otoritas Jasa Keuangan, 18, 27–38. http://www.ojk.go.id

Rachman, M. A., & Salam, A. N. (2018). The Reinforcement of Zakat Management through Financial Technology Systems. International Journal of Zakat, 3(1), 57–69. https://doi.org/https://doi.org/10.37706/iconz.2018.122

Sa'idu, N. (2021). Implementasi Aplikasi Edm Dan E-Rkam Dengan Menggunakan Aplikasi G-Suite For Education Pada Madrasah Sasaran Proyek Realizing Education’s Promise-Madrasah Education Quality Reform (REP-MEQR) IBRD Loan Number: 8992-Id Th.2020-2024. STRATEGY : Jurnal Inovasi Strategi dan Model Pembelajaran, 1(2), 193–199, https://doi.org/10.51878/strategi.v1i2.598

Solehan. (2022). Manajemen Pembiayaan Pendidikan dalam Meningkatkan Mutu Lembaga Pendidikan Islam. EDUMASPUL: Jurnal Pendidikan, 6(1), 98–105.

Sugiyono. (2022). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.

Tampubolon, M., Simanjuntak, N., & Silalahi, F. (2023). Birokrasi & Good Governance. PT Global Eksekutif Teknologi.

Wardhani, A. S., Abdullah, G., & Miyono, N. (2022). Manajemen Pembiayaan Pendidikan Dan Peningkatan Mutu Pendidikan. Jurnal Prakarsa Paedagogia, 5(2), 323–332. https://doi.org/https://doi.org/10.24176/jpp.v5i2.8003

DIGITAL TRANSFORMATION OF BUDGETING AND ACCOUNTING IN ISLAMIC PRIMARY EDUCATION

E-RKAM IMPLEMENTATION AT MADRASAH IBTIDAIYAH MUHAMMADIYAH 2 PENDIL

Abstract

Author Biographies

References