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.