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Abstract
This study aims to analyze the effectiveness of implementing the e-RKAS (Electronic School Activity and Budget Plan) system in improving financial management efficiency at schools under the Pancasila Education Foundation in Sawit Seberang, Langkat Regency. The research uses a quantitative approach with a pre-experimental one-group pretest–posttest design, comparing conditions before and after the implementation of the e-RKAS system. The sample consisted of 25 respondents, including principals, treasurers, operators, and teachers. Measurements were carried out using four main indicators: budget realization ratio, number of budget deviations, timeliness of reporting, and user satisfaction. Data were analyzed using the Paired Sample T-Test in SPSS version 26. The findings indicate a significant improvement across all indicators after the implementation of e-RKAS (p < 0.05). The e-RKAS system effectively enhanced budget realization accuracy, reduced deviations, accelerated financial reporting, and improved user satisfaction. These results confirm that digitalizing school financial management strengthens efficiency, transparency, and accountability in managing education funds. This study offers important implications for the development of digital transformation policies in the education sector, particularly in encouraging the adoption of e-RKAS in private schools and in regions with limited resources.
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References
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- Trimiltin, R., & Ahmad, M. (2025). DIGITALISASI TATA KELOLA PEMBIAYAAN PENDIDIKAN : Jurnal Manajemen Pendidikan, 10(3), 888–895.
- Wardani, A. A. (2025). Langkah Menuju Pengelolaan Yang Akuntabel Dan. Jurnal MADINASIKA, 7(1), 42–54.
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References
Adzkia, R., Anastasya, F., Awalliyah, N. S., & Kusumaningrum, H. (2024). Manajemen Keuangan Sekolah: Transparansi Dan Akuntabilitas Dalam Pengelolaan Dana. Al-Garafi : Jurnal Manajemen Dan Pendidikan, 2(3), 278–289.
Arikunto, S. (2019). Prosedur Penelitian. Rineka Cipta.
Hidayah, Z. Z., Syahwildan, M., & Pratiwi, R. E. (2024). Identifikasi Pengaruh Income , Financial Knowledge , dan Lifestyle pada Personal Financial Management Generasi Echo Boomers. 8(1), 235–244. https://doi.org/10.29408/jpek.v8i1.25212
Joshi, A., Kale, S., Chandel, S., & Pal, D. (2015). Likert Scale: Explored and Explained. British Journal of Applied Science & Technology, 7(4), 396–403. https://doi.org/10.9734/bjast/2015/14975
Kaporina, A., Hernanda, Y., Nurlaily, D., Matematika dan Teknologi Informasi, J., & Teknologi Kalimantan, I. (2023). Analisis Tingkat Pengangguran Provinsi Kalimantan Timur Menggunakan Sign test, Wilcoxon Test dan Paired Sample t-Test. SEMIOTIKA: Seminar Nasional Teknologi Informasi Dan Matematika, 2(1), 94–102.
Lena Rusmiyati, Ridwan Abdullah, Siti Zulaikha, & Muh. Takdir. (2025). Transformasi Manajemen Keuangan Sekolah di Era Digital: Kajian Literatur terhadap Efektivitas, Transparansi, dan Akuntabilitas Pengelolaan Dana Pendidikan di Indonesia. Jurnal Pengabdian Masyarakat Dan Riset Pendidikan, 3(4), 5372–5380. https://doi.org/10.31004/jerkin.v3i4.1428
Mustafidah, H., Imantoyo, A., & Suwarsito, S. (2020). Pengembangan Aplikasi Uji-t Satu Sampel Berbasis Web. JUITA: Jurnal Informatika, 8(2), 245. https://doi.org/10.30595/juita.v8i2.8786
Nasution, A. (2021). Metodologi Penelitian Pendidikan dan Sosial. Rajawali Pers.
Novita Sari Maria, Siti Khafifah F, Afta Geosasmita Saragih, Aini Wardana, Prihatin Ningsih Sagala, & Ruth Sahanaya Manik. (2025). Analisis Penerapan Rme Berbantuan Geogebra Untuk Meningkatkan Hasil Belajar Siswa Dengan Uji Paired Sample T-Test. PESHUM : Jurnal Pendidikan, Sosial Dan Humaniora, 4(3), 4648–4653. https://doi.org/10.56799/peshum.v4i3.8636
Pane, Y., Ramdani, D., Reno Wijoyo, M., & Eliadi Hardian, D. (2025). Challenges and Strategies of Educational Administration in Realizing Digital-Based Schools. Majority Science Journal (MSJ, 3(3), 134–144.
Putri, A. D., Ahman, A., Hilmia, R. S., Almaliyah, S., & Permana, S. (2023). Pengaplikasian Uji T Dalam Penelitian Eksperimen. Jurnal Lebesgue : Jurnal Ilmiah Pendidikan Matematika, Matematika Dan Statistika, 4(3), 1978–1987. https://doi.org/10.46306/lb.v4i3.527
Sugiyono. (2021). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
The World Bank. (2020). Leading Schools Digitally: Evaluation of the Electronic School Planning and Budgeting System (e-RKAS) in Indonesia. The World Bank.
Trimiltin, R., & Ahmad, M. (2025). DIGITALISASI TATA KELOLA PEMBIAYAAN PENDIDIKAN : Jurnal Manajemen Pendidikan, 10(3), 888–895.
Wardani, A. A. (2025). Langkah Menuju Pengelolaan Yang Akuntabel Dan. Jurnal MADINASIKA, 7(1), 42–54.
Yadi, R., & Mursalin, M. (2025). Peran Manajemen Keuangan Sekolah Dalam Meningkatkan Efisiensi Penggunaan Dana Pendidikan. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi, 4(4), 6813–6817. https://doi.org/10.56799/ekoma.v4i4.8347