A Study of Financial Management Planning (Budget) for 2012 at State Government of Kedah, Malaysia

This paper describes the budgeting process of in 2012 at State Treasury, State Kedah Government. Based on the financial procedures of Federal Government, and State Kedah regulations and policy, all departments and agencies need to follow the financial procedures, as part of the budgeting process. Th...

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Main Author:	Ramadhan, Surya
Format:	Thesis
Language:	eng eng
Published:	2013
Subjects:	HJ Public Finance
Online Access:	https://etd.uum.edu.my/3574/1/s809270.pdf https://etd.uum.edu.my/3574/8/s809270.pdf
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id	my-uum-etd.3574
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Mat Zin, Rosliza
topic	HJ Public Finance
spellingShingle	HJ Public Finance Ramadhan, Surya A Study of Financial Management Planning (Budget) for 2012 at State Government of Kedah, Malaysia
description	This paper describes the budgeting process of in 2012 at State Treasury, State Kedah Government. Based on the financial procedures of Federal Government, and State Kedah regulations and policy, all departments and agencies need to follow the financial procedures, as part of the budgeting process. The collection of data were done by interviews and document analysis at Kedah State Treasury. The interviews were done by asking several officers in Budget Unit and Finance Unit. The document analysis was done by reading the regulation and policy book, and Circulars (including of Federal and State), Treasury Instruction No. 29 and 31, Finance Circular Letter–Annual Expenditure Provision Procedure, Budget Book 2012, Additional Budget File 2012. The implementation of budget 2012 was only for 10 months periods (March 2011 to January 2012). The budgeting process at State Kedah is divided into 4 (four) components : Preparation, Approves, Execution, and Auditing. Preparation covers providing Circulars by State Treasury, acceptance and checking budget draft from departments, presentation in front of EXCO and DUN for approval. Approves, started with checking the completeness of the budget draft for departments, presentation in front of EXCO and DUN for obtaining approval. Execution, encompasses provision warrant and sub warrant to departments. Budget in 2012 emphasis on four strategies: (1) Enhancing Economic Growth, which consist of three sub-strategy, Strengthening Agricultural In Business, Increase Tourism Industry Potential, Promoting The Manufacturing Industry, (2) Improving People Livelihood, encompass Affordable Houses and Quality of Life, (3) Improving Human Capital, and (4) Strengthening State Corporate Governance. The budgetary process at State Kedah Government, follows Malaysian Budgeting System, also known as Modified Budgeting System (MBS). MBS contain 4 (four) components, (i) Expenditure Target; (ii) Program Agreements and Exceptions Reports; (iii) Cycle of Program Evaluations; and (iv) a more Generalized Approach to Expenditure Control. Some elements that are considered together in the financial management toward public welfare includes: Transparency: This refers to efforts by local governments to make information publicly available in a systematic way at each stage of the budget cycle. Participation: This refers to the involvement of civil society in decision making at every stage of the budget cycle. Accountability: This refers to the extent to which local governments render an account of their management of budgets to both local legislative assemblies (DPRA) and the public generally. Gender Equality: This refers to efforts by local governments to provide space for the poor and women to take part in the budget cycle.
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Ramadhan, Surya
author_facet	Ramadhan, Surya
author_sort	Ramadhan, Surya
title	A Study of Financial Management Planning (Budget) for 2012 at State Government of Kedah, Malaysia
title_short	A Study of Financial Management Planning (Budget) for 2012 at State Government of Kedah, Malaysia
title_full	A Study of Financial Management Planning (Budget) for 2012 at State Government of Kedah, Malaysia
title_fullStr	A Study of Financial Management Planning (Budget) for 2012 at State Government of Kedah, Malaysia
title_full_unstemmed	A Study of Financial Management Planning (Budget) for 2012 at State Government of Kedah, Malaysia
title_sort	study of financial management planning (budget) for 2012 at state government of kedah, malaysia
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2013
url	https://etd.uum.edu.my/3574/1/s809270.pdf https://etd.uum.edu.my/3574/8/s809270.pdf
_version_	1776103619784867840
spelling	my-uum-etd.35742023-02-01T06:38:20Z A Study of Financial Management Planning (Budget) for 2012 at State Government of Kedah, Malaysia 2013 Ramadhan, Surya Mat Zin, Rosliza Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HJ Public Finance This paper describes the budgeting process of in 2012 at State Treasury, State Kedah Government. Based on the financial procedures of Federal Government, and State Kedah regulations and policy, all departments and agencies need to follow the financial procedures, as part of the budgeting process. The collection of data were done by interviews and document analysis at Kedah State Treasury. The interviews were done by asking several officers in Budget Unit and Finance Unit. The document analysis was done by reading the regulation and policy book, and Circulars (including of Federal and State), Treasury Instruction No. 29 and 31, Finance Circular Letter–Annual Expenditure Provision Procedure, Budget Book 2012, Additional Budget File 2012. The implementation of budget 2012 was only for 10 months periods (March 2011 to January 2012). The budgeting process at State Kedah is divided into 4 (four) components : Preparation, Approves, Execution, and Auditing. Preparation covers providing Circulars by State Treasury, acceptance and checking budget draft from departments, presentation in front of EXCO and DUN for approval. Approves, started with checking the completeness of the budget draft for departments, presentation in front of EXCO and DUN for obtaining approval. Execution, encompasses provision warrant and sub warrant to departments. Budget in 2012 emphasis on four strategies: (1) Enhancing Economic Growth, which consist of three sub-strategy, Strengthening Agricultural In Business, Increase Tourism Industry Potential, Promoting The Manufacturing Industry, (2) Improving People Livelihood, encompass Affordable Houses and Quality of Life, (3) Improving Human Capital, and (4) Strengthening State Corporate Governance. The budgetary process at State Kedah Government, follows Malaysian Budgeting System, also known as Modified Budgeting System (MBS). MBS contain 4 (four) components, (i) Expenditure Target; (ii) Program Agreements and Exceptions Reports; (iii) Cycle of Program Evaluations; and (iv) a more Generalized Approach to Expenditure Control. Some elements that are considered together in the financial management toward public welfare includes: Transparency: This refers to efforts by local governments to make information publicly available in a systematic way at each stage of the budget cycle. Participation: This refers to the involvement of civil society in decision making at every stage of the budget cycle. Accountability: This refers to the extent to which local governments render an account of their management of budgets to both local legislative assemblies (DPRA) and the public generally. Gender Equality: This refers to efforts by local governments to provide space for the poor and women to take part in the budget cycle. 2013 Thesis https://etd.uum.edu.my/3574/ https://etd.uum.edu.my/3574/1/s809270.pdf text eng public https://etd.uum.edu.my/3574/8/s809270.pdf text eng public masters masters Universiti Utara Malaysia Fiscal Management of The Malaysian Economy, Dawood Ali M. Mithani, Abdul Razak Chik, Juhary Ali, Published by Universiti Utara Malaysia, 2008. Recommended Budget Practices : A Framework for Improved State and Local Government Budgeting, National Advisory Council on State and Local Budgeting (Government Finance Officers Association), Chicago, United States, 1998. Qualitative Research Methodology, revision edition (22nd), Lexy J. Moleong, Bandung : PT. Remaja Rosdakarya Offset, 2006. Auditor General’s Report 2010 on The Kedah State Government Financial Statement and The Financial Management of The State Departments and Agencies. National Audit Department, Malaysia 2011. Combs, S. 2003. Budget Manual. Texas. Available from: Budgeting Handbook for Texas Counties. 2011- http://texasahead.org/lga/finances/ Donald P. Moynihan “Citizen Participation in Budgeting: Prospects for Developing Countries”, Andwar Shah (ed.), from Participatory Budgeting (Washington D.C: The World Bank, 2007) P. 55. Dalam Dian Puji N. Simatupang. Paradoks Rasionalitas Perluasan Ruang Lingkup Keuangan Negara dan Implikasinya Terhadap Kinerja Keuangan Pemerintah. (Jakarta: badan Penerbit FHUI, 2011). hlm. 210. David N. Hyman. Public Finance: A Contemporary Application of Theory to Policy (Mason: South-Western, 2008),p. 29. Dalam Dian Puji N. Simatupang. Paradoks Rasionalitas Perluasan Ruang Lingkup Keuangan Negara dan Implikasinya Terhadap Kinerja Keuangan Pemerintah. (Jakarta: badan Penerbit FHUI, 2011). hlm. 213. Musgrave, Richard A.: The Theory of Public Finance, (New York: McGraw-Hill, 1959). Gildenhuys, J.S.H. : Public Financial Management, Second edition, (Pretoria: J.L. van Schaik Publishers, 1997). Howard, S. Kenneth: Changing State Budgeting, (Lexington, Ky.: Council of State Governments, 1973), pp.5–8. Quoted by J. Mikesell (1991) p.121Mikesell (1991) p.121. Lacasse, Francois: “Budget and Policy Making: Issues, Tensions and Solutions,” in Budgeting and Policy Making, (Paris: Sigma Papers: No. 8, 1996) OECD Journal on Budgeting, The Legal Framework for Budget Systems- An International Comparison. OECD Publishing @2004, Volume 4, No. 3. http://dspace.fsktm.um.edu.my/bitstream/1812/428/6/BAB%20 TIGA.pdf http://portal.kedah.gov.my/ http://dir.kedah.gov.my/info.php?id=13 http://ppnk.kedah.gov.my/index.php/my/organisasi/profil-jabatan http://hukumhukumdunia.blogspot.com/2012/05/teori-hukum-keuangan-publik.html http://www.treasury.gov.my/index.php?lang=en http://en.wikipedia.org/wiki/Ministry_of_Finance_%28Malaysia %29 http://www.wartakedah.net/index.php?option=com_content&view= article&id=1485%3Akali-pertama-bajet-kedah-mencecah-rm1-bill ion&catid=36%3Aberita&Itemid=67&lang=ms http://en.wikipedia.org/wiki/Budget#cite_note-0

A Study of Financial Management Planning (Budget) for 2012 at State Government of Kedah, Malaysia

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