Andriyani, F.; Salsabila, S. A.; Ardhiarisca, O.; Andini, D. P. DIGITAL TRANSFORMATION OF BUDGETING AND ACCOUNTING IN ISLAMIC PRIMARY EDUCATION: E-RKAM IMPLEMENTATION AT MADRASAH IBTIDAIYAH MUHAMMADIYAH 2 PENDIL. iconies 2025, 11, 1317-1326.