Pelaksanaan Sistem Belanjawan Yang Diubahsuai di Kementerian Kerja Raya

This research was conducted to study the implementation of Modified Budgeting System (MBS) at Ministry of Works (MOW). MOW was one of the pioneer ministry in the implementation of MBS. This research was conducted to determine the achievement of the objective of MBS and whether a proper method was be...

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Main Author:	Rosni, Julis
Format:	Thesis
Language:	eng eng
Published:	2004
Subjects:	HJ Public Finance
Online Access:	https://etd.uum.edu.my/1415/1/ROSNI_BT._JULIS.pdf https://etd.uum.edu.my/1415/2/1.ROSNI_BT._JULIS.pdf
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id	my-uum-etd.1415
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
topic	HJ Public Finance
spellingShingle	HJ Public Finance Rosni, Julis Pelaksanaan Sistem Belanjawan Yang Diubahsuai di Kementerian Kerja Raya
description	This research was conducted to study the implementation of Modified Budgeting System (MBS) at Ministry of Works (MOW). MOW was one of the pioneer ministry in the implementation of MBS. This research was conducted to determine the achievement of the objective of MBS and whether a proper method was being used in the preparation of cost in the Program Agreement. The role of Program/Activity Heads in determining input for the Program Agreement and the implementation as well as the weaknesses of the budgetary were also the focus of the study. Analysis was done to determine whether there was significant correlation between the achievement of MBS objectives in MOW and the top management commitment, officers attitude and skills in the implementation of the system. Study was also carried out to ascertain whether there are differences in the achievement of MBS based on officers’ experiences according to different units and sections. The data was obtained through self-administered questionnaire. The target population covered all seven programs with thirty activities under them. Data was analysed using descriptive and inferential statistics. This study indicated that the objectives of MBS were still not achieved and majority of the population used estimates rather than a proper method for determining output cost. However it was found the Program Heads played their role in determining the input for the Program Agreement. The major weaknesses in the implementation of MBS in MOW were the lack of training and exposure given to the officers involved in the implementation while the system was considered as not user friendly. Only the emphasis given by top management was significantly related to the achievement of the objectives of MBS. This research also showed that there was no significant difference in the achievement of the objectives between unit/section and experience in handling MBS. It is hoped that these findings would help the MOW and Treasury in the successful implementation of the system.
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Rosni, Julis
author_facet	Rosni, Julis
author_sort	Rosni, Julis
title	Pelaksanaan Sistem Belanjawan Yang Diubahsuai di Kementerian Kerja Raya
title_short	Pelaksanaan Sistem Belanjawan Yang Diubahsuai di Kementerian Kerja Raya
title_full	Pelaksanaan Sistem Belanjawan Yang Diubahsuai di Kementerian Kerja Raya
title_fullStr	Pelaksanaan Sistem Belanjawan Yang Diubahsuai di Kementerian Kerja Raya
title_full_unstemmed	Pelaksanaan Sistem Belanjawan Yang Diubahsuai di Kementerian Kerja Raya
title_sort	pelaksanaan sistem belanjawan yang diubahsuai di kementerian kerja raya
granting_institution	Universiti Utara Malaysia
granting_department	Sekolah Siswazah
publishDate	2004
url	https://etd.uum.edu.my/1415/1/ROSNI_BT._JULIS.pdf https://etd.uum.edu.my/1415/2/1.ROSNI_BT._JULIS.pdf
_version_	1747827141836275712
spelling	my-uum-etd.14152013-07-24T12:11:51Z Pelaksanaan Sistem Belanjawan Yang Diubahsuai di Kementerian Kerja Raya 2004 Rosni, Julis Sekolah Siswazah Graduate School HJ Public Finance This research was conducted to study the implementation of Modified Budgeting System (MBS) at Ministry of Works (MOW). MOW was one of the pioneer ministry in the implementation of MBS. This research was conducted to determine the achievement of the objective of MBS and whether a proper method was being used in the preparation of cost in the Program Agreement. The role of Program/Activity Heads in determining input for the Program Agreement and the implementation as well as the weaknesses of the budgetary were also the focus of the study. Analysis was done to determine whether there was significant correlation between the achievement of MBS objectives in MOW and the top management commitment, officers attitude and skills in the implementation of the system. Study was also carried out to ascertain whether there are differences in the achievement of MBS based on officers’ experiences according to different units and sections. The data was obtained through self-administered questionnaire. The target population covered all seven programs with thirty activities under them. Data was analysed using descriptive and inferential statistics. This study indicated that the objectives of MBS were still not achieved and majority of the population used estimates rather than a proper method for determining output cost. However it was found the Program Heads played their role in determining the input for the Program Agreement. The major weaknesses in the implementation of MBS in MOW were the lack of training and exposure given to the officers involved in the implementation while the system was considered as not user friendly. Only the emphasis given by top management was significantly related to the achievement of the objectives of MBS. This research also showed that there was no significant difference in the achievement of the objectives between unit/section and experience in handling MBS. It is hoped that these findings would help the MOW and Treasury in the successful implementation of the system. 2004 Thesis https://etd.uum.edu.my/1415/ https://etd.uum.edu.my/1415/1/ROSNI_BT._JULIS.pdf application/pdf eng validuser https://etd.uum.edu.my/1415/2/1.ROSNI_BT._JULIS.pdf application/pdf eng public masters masters Universiti Utara Malaysia Abdul Halim Ali (1999). Ke Arah Kecemerlangan Dan Kesejahteraan Perkhidmatan Awam Di Alaf Baru. Institut Tadbiran Awam Negara (INTAN), Kuala Lumpur. Anuar bin Haji Yop (2000). Kajian Terhadap Penggunaan Pusat Sumber Sekolah (PSS)Dalam Pengajaran dan Pembelajaran Bahasa Melayu (KBSM). Tesis Sarjana Tidak Diterbitkan, Universiti Putra Malaysia. Chamsuri Siwar & Surtahman, (2000). Ekonomi Malaysia: Longman. Jens Kromann Kristen, Walter S. Groszyk and Bernd Buhler (2002). Outcome-Focused Management . OECD Journal of Budgeting, 1-55. John Anthony Xavier (2002). Understanding MBS. Siri Pengurusan Intan, Institut Tadbiran Awam Negara. John Anthony Xavier (Jil.1 Bil.1 1999). Budgeting in Turbulent Times. Buletin Kewangan, 21-30. John Anthony Xavier (Jil.3 Bil.1 2000). Performance Measurement In The Public Service : Building A Better Track Record. Buletin Kewangan, 32-39. John Anthony Xavier (Vol.3 No.1 1996/1997). The State of Art in Departmental Budgeting : The Modified Budgeting Experience . Intan Management Journal, 1-19 John Anthony Xavier (Vol. 4 No1 1998/1999). Re-Engineering Federal Budgeting :Some Directions. Intan Management Journal, 1-33. Kerajaan Malaysia. Akaun Awam Persekutuan 1996: Jabatan Akauntan Negara Malaysia. Kerajaan Malaysia. Akaun Awam Persekutuan 1997: Jabatan Akauntan Negara Malaysia. Kerajaan Malaysia. Akaun Awam Persekutuan 1998: Jabatan Akauntan Negara Malaysia. Kerajaan Malaysia. Akaun Awam Persekutuan 1999: Jabatan Akauntan Negara Malaysia. Kerajaan Malaysia. Akaun Awam Persekutuan 2000: Jabatan Akauntan Negara Malaysia. Kerajaan Malaysia. Akaun Awam Persekutuan 2001: Jabatan Akauntan Negara Malaysia. Kerajaan Malaysia. Laporan Ekonomi 2001/2002 : Kementerian Kewangan Kerajaan Malaysia. Laporan Ketua Audit Negara 1999: Jabatan Audit Negara Kerajaan Malaysia. Laporan Ketua Audit Negara 2000: Jabatan Audit Negara. Kerajaan Malaysia. Laporan Ketua Audit Negara 2001: Jabatan Audit Negara Kerajaan Malaysia 1992. Pekeliling Perbendaharoan Bil.10 Tahun 1992 (Pindah Peruntukan Perbelanjaan Mengurus Di bawah MBS).Kuala Lumpur:Bahagian Belanjawan, Perbendaharaan. Kerajaan Malaysia (2001).Perkhidmatan Awam Malaysia Memperkukuh Agenda Pembaharuan. Kerajaan Malaysia (1998). Perkhidmatan Awam Malaysia - Meningkatkan Keutuhan Pengurusan. Kerajaan Malaysia 1988. Pekeliling Perbendaharaan Bil.11 Tahun 1988 (Penyediaan Anggaran Perbelanjaan di bawah Sistem Belanjawan Diubahsuai.). Kuala Lumpur : Bahagian Belanjawan, Perbendaharaan. Kerajaan Malaysia 1996. Surat Pekeliling Perbendaharaan Bil. 8 Tahun 1996 . Kuala Lumpur : Bahagian Belanjawan, Perbendaharaan. Kerajaan Malaysia 1992. Pekeliling Kemajuan Pentadbiran Awam Bil. 3 Tahun 1992 (Garis Panduan Sistem Perakaunan Mikro.). Kuala Lumpur : Jabatan Perkhidmatan Awam Khalid Bin Mohammad (2000). Penilaian Terhadap Sistem Kualiti Menyeluruh Di Pusat Sains Dan Teknologi Pertahanan (PSTI),Kementerian Pertahanan. Tesis Sarjana Tidak Diterbitkan. Universiti Utara Malaysia. Mohd. Salleh Abu dan Zaidatun Tasir (2003). Analisis Data Berkomputer SPSS 11.5.Venton Publishing, Kuala Lumpur. Mohd. Maj id Konting (1990). Kaedah Penyelidikan Pendidikan. Kuala Lumpur: Dewan Bahasa dan Pustaka. Nurizan Binti Ahmad (2000). Pengurusan Perubahan : Tindakan Pengurusan Atasan Untuk Implimentasi MS IS0 9000. Tesis Sarjana Tidak Diterbitkan. Universiti Utara Malaysia. Peter N. Dean and Cedric Pugh (1989). Government Budgeting in Developing Countries.London & New York. Roslina Ibrahim (1999). Pengetahuan, Pemahaman Dan Sikap Dalam Literasi Komputer Di Kalangan Guru Pelatih Kursus Perguruan Lepasan Ijazah Maktab Perguruan Islam. Latihan Ilmiah, Universiti Putra Malaysia, Serdang Sandra Nutley & Stephen P.Osborne (1994). The Public Sector Management Handbook: Longman V.Gnaneswari (Vol.1 No.1 1993/1994). The Modified Budgeting System (MBS) - An Integrated Approach To Improvements In Public Administration. Intan Management Journal, 72-96. Zainun Binti Sarbini (2001). Pelaksanaan MS IS0 9000 Di Sektor Awam. Tesis Sarjana Tidak Diterbitkan. Universiti Utara Malaysia.

Pelaksanaan Sistem Belanjawan Yang Diubahsuai di Kementerian Kerja Raya

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