Akuntabilitas Pengelolaan Dana BOS Madrasah melalui Sistem E-RKAM

Abstract

Accountability in the management of School Operational Assistance (BOS) funds for madrasah has become a strategic issue in Indonesia's education governance reform. This article examines how the electronic-based Madrasah Work and Budget Plan system, known as e-RKAM, functions as an accountability instrument in the planning, budgeting, implementation, and reporting of BOS funds. Using a library research method, this study analyzes government regulations, official reports of the Ministry of Religious Affairs, and prior academic studies on e-RKAM implementation. The findings show that e-RKAM strengthens transparency and accountability by integrating planning, monitoring, and reporting into a single digital platform accessible across madrasah, district, provincial, and central levels. The system has positively affected madrasah governance by reducing manual administrative burdens, minimizing the potential for fraud, and enabling performance-based budgeting linked to the achievement of National Education Standards. However, implementation still faces obstacles such as limited internet infrastructure, low digital literacy among madrasah staff, and system overload during reporting periods. The study concludes that continuous technical assistance, infrastructure development, and human resource capacity building are essential to optimize e-RKAM as an accountability instrument for BOS fund management