Madrasah reform on fund management in Indonesia

The digitalization of madrasah fund management creates difficulties in the adjustment process. This study aims to explain that madrasas experience obstacles in responding to the e-RKAM (electronic-based madrasah activity plan and budget) policy. This paper relies on mixed research because the data is in the form of narrative and numerical data, and then analyzed descriptively. This study found that: (1) The migration process for managing madrasah funds was carried out through multi-level technical guidance for a team of instructors at central, provincial and district levels. Then the district instructor team provides technical guidance and assistance to the madrasah team. (2) The madrasah team's response to the implementation of the electronic application system appeared in various forms of adaptation difficulties, although in the end it was well received, shown by achieving an average evaluation score of 93%. (3) The implications of the e-RKAM migration for improving madrasah fund management have resulted in increasing human resource competency and completing digital facilities and infrastructure.