IJRR

International Journal of Research and Review

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Year: 2025 | Month: April | Volume: 12 | Issue: 4 | Pages: 203-214

DOI: https://doi.org/10.52403/ijrr.20250425

The Effectiveness of E-RKAM (Electronic-Based Madrasah Work Plan and Budget) Implementation in Managing School Operational Assistance (BOS) at Private Madrasah Aliyah in Medan City

Mhd. Dandy Praditia1, Rina Br Bukit2, Keulana Erwin3

1,2,3Department of Accounting, Faculty of Economics and Business, Universitas Sumatera Utara, Indonesia

Corresponding Author: Mhd. Dandy Praditia

ABSTRACT

This study aimed to determine the effectiveness of E-RKAM implementation in managing school operational assistance (BOS) at Private Madrasah Aliyah in Medan City. This study uses a descriptive research design using primary data types. Data collection was done by directly distributing questionnaires to 93 respondents, divided into Madrasah Principals, Heads of TU, and BOS Treasurers. Data analysis was carried out using validity testing, reliability testing, R Square testing, and hypothesis testing with the help of the SmartPLS program. The results of this study indicate that the influence of the Implementation of the E-RKAM application has a positive effect on the effectiveness of BOS financial management, the quality of the E-RKAM system has a positive impact on the efficacy of BOS financial management, and the core knowledge of the madrasah team in operating E-RKAM has a positive effect on the effectiveness of BOS fund management.

Keywords: e-rkam, bos, finance

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