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UNIVERSITI TEKNOLOGI MARA

SHAH ALAM

INDUSTRIAL REPORT

MODERN AGRICULTURE PROJECT


MINISTRY OF AGRICULTURE AND AGRO-BASED

STUDENT NAME
KARTINI BINTI MOHD SALLEH

STUDENT NUMBER
2011216914

LECTURER
Mr. MOHAMED FAJIL BIN ABDUL BATAU
Declaration

I hereby declare that the work contained in this industrial report is original and my
own except those duly identified and recognized. If I am later found committed
plagiarism or acts of academic dishonesty, action can be taken in accordance with
UiTMs rules and academic regulations.

Signed by:

Name :Kartini binti Mohd Salleh


ID No : 2011216914

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Acknowledgement

Completing this industrial report was a challenging project for me. However,
fortunately I had the help of many parties that made this project less difficult. Encik
Ngaijan bin Agale who kept me motivated and on course during all those moments
things were not going as planned. His ideas, guidance and supervision help me a lot
in completing the industrial report. I thank him from the bottom of my hearts for being
there in the moment of need.

I would like to thank God Almighty without whose blessing I will not have
successfully completed this industrial report.

Name:Kartini binti Mohd Salleh


ID No: 2011216914
Faculty of Administrative Science & Policy Studies
UniversitiTeknologi MARA, Bandaraya Melaka

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TABLE OF CONTENT

Declaration 2

Acknowledge 3

Table of Content 4

Chapter 1 Introduction 5-17

Chapter 2 Current Job Description 18-31

Chapter 3 Analysis of Task 32-42

Chapter 4 Recommendation 43-44

Chapter 5 Conclusion 45

References 46-47

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CHAPTER 1

1. Introduction

1. Overview

Agro-food sector is one sector that is an important source for increasing


people's incomes and promotes economic growth. The government today
are very concerned about the food security of the country as it includes the
Government's responsibility to ensure people get enough food, safe and
accessible.

The Government is committed to developing the agro-food sector as this


sector has a bright future despite the various issues and challenges. This
sector will remain a core catalyst for the development of the economy and
the country's overall production. A paradigm shift towards acceptance that
agriculture was a business is a significant challenge that must be
shouldered by the Ministry Of Agriculture.

With a vision towards creating a competitive agricultural industry,


production of quality products, safe and environmentally friendly as well as
export-oriented, the Agriculture Department is committed to providing
services to agricultural entrepreneurs through the experience of the latest
technology as well as implementing regulatory service activity. In line with
this commitment, the Department of Agriculture has established two core
services. First of technical development services to the target groups and
customers to increase productivity especially food crop sub-sector and
enforce the relevant agricultural acts.

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2. History of Kluang Modern Agriculture Project

Kluang Modern Agriculture Project is inspired by the former Prime


Minister of Malaysia, Tun Dr. Mahathir Mohamad during his visit to the
Royal Agricultural College (RAC), United Kingdom. This initial project is a
project leader in efforts to produce food and agriculture as a pilot project
managed large-scale mixed use commercial agricultural technologies and
practices to date. On 12 February 2004, the project was launched by the
Prime Minister of Malaysia, Datuk Seri Abdullah Ahmad Badawi. A total of
29 companies have been approved by the Cabinet to participate in this
project. This project is an area in which an area of 9000 acres, 3,202 acres
in Padang Hijau, 203 acres in Ayer Hitam Agricultural Center while
covering 5,595 acres are in PTH Ayer Hitam and Veterinary Institute
Kluang, Johor.

Through the implementation of Kluang Modern Agriculture Project, food


production is expected to be increased, thus increasing the supply of food
for domestic consumption and at the same time reduce the food import bill
of the country. In addition, the project also emphasizes the importance of
using appropriate technology and the latest in the agricultural industry to
obtain higher yields, quality and a higher quality and more stable. Kluang
Modern Agriculture Project is a model of modern and economical scale
projects in which it can generate economic growth in the agricultural sector
and can provide employment opportunities and businesses. The
involvement of the private sector in this project with commercial and
management experience in the latest technologies in agriculture may
reveal the expertise and skills to more farmers, fishermen and farmers.

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1.3 The role of the Kluang Modern Agriculture Project

1. Facilitator for participating companies to government agencies,


agencies of utility services.

2. Provide irrigation and drainage, farm roads and utilities as a


basic infrastructure.

3. Monitor, supervise the implementation of the joint project of the


company in accordance with the business plan that has been
agreed in accordance with the lease agreement and the
implementation of the project agreement.

4. Monitor, monitor compliance with corporate participants to the


acts and regulations of government agencies and local
authorities needs to be fulfilled.

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1. VISION

Leading Towards Large Scale Farming, Commercial and Environmentally


Friendly

2. MISSION

The Country's Main Agricultural Production Generator

Transform and Diversify the Agricultural Sector Towards a Competitive,


Cost-Effective and Profitable by Adopting the Latest Technology and
Mechanization

3. OBJECTIVES

1. Increase production and supply of foodstuffs to meet domestic


requirements and exports.

2. Achieving the goals of modern agriculture sector, a project initiated by


the area's economic size by using modern technology.

3. Become a model and modern economic scale projects that can be


created in other states for economic growth in the agricultural sector.

4. The active involvement of the private sector in the management of


commercial and adoption of latest technology.

5. Increase national income as a result of agro-tourism as well as


business opportunities for local residents.

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4. PROJECT PARTICIPANTS

1. SYARIKAT KAWAN PERTANIAN SDN BHD

Business Plan of origin: Fruit Crops


Project Date : October 2015
Capacity : 121.5 ha

2. SYARIKAT AZHAR MANUFACTURING SDN BHD

Business Plan of origin: Tapioca


Project Date : Disember 2007
Capacity : 20.2 ha

3. SYARIKAT ZENXIN AGRICULTURE SDN BHD

Business Plan of origin: Fruit Crops


Project Date : April 2005
Capacity : 40.4 ha

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4. SYARIKAT HERBA BAGUS SDN BHD

Business Plan of origin: Berbaceous Plants


Project Date : October 2008
Capacity : 16.2 ha

5. SYARIKAT ATHEMA AGRONOMI SDN BHD

Business Plan of origin: Fruits Crops


Project Date : June 2005
Capacity : 40.5 ha

6. SYARIKAT NALLIAN ENTERPRISE SDN BHD

Business Plan of origin: Rock Melon


Project Date : June 2008
Capacity : 12.0 ha

7. SYARIKAT LEMBAH MATANAGA SDN BHD

Business Plan of origin: Pineapple


Project Date : Mei 2008
Capacity : 81.0 ha

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8. SYARIKAT COUNTRY HEIGHTS FARM LIVING SDN BHD

Business Plan of origin: Pitaya Plant


Project Date : Ogos 2006
Capacity : 121.5 ha

9. SYARIKAT PINEAPPLE CANNERY OF MALAYSIA SDN BHD

Business Plan of origin: Pineapple


Project Date : June 2006
Capacity : 202.3 ha

10. SYARIKAT ALL COSMOS SDN BHD

Business Plan of origin: Fruit Crops


Project Date : Ogos 2005
Capacity : 40.4 ha

11. SYARIKAT SEMAI KOMPONEN SDN BHD

Business Plan of origin: Fruits Crops


Project Date : Ogos 2005
Capacity : 60.7 ha

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12. SYARIKAT AGENSI PEKERJAAN SAIDON SDN BHD

Business Plan of origin: Vegetable Crops


Project Date : Mac 2008
Capacity : 20.2 ha

13. SYARIKAT SPICES MARKETING SDN BHD

Business Plan of origin: Fruits Crops


Project Date : Mei 2006
Capacity : 40.5 ha

14. SYARIKAT MALMEWAH REALITY SDN BHD

Business Plan of origin: Bananas


Project Date : Disember 2007
Capacity : 40.5 ha

15. SYARIKAT PERSAHABATAN JUJUR SDN BHD

Business Plan of origin: Vegetable Organic Hydro


Project Date : Mei 2008
Capacity : 81.0 ha

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16. PERSATUAN GRADUAN USAHAWAN MALAYSIA

Business Plan of origin: Fruits Crops


Project Date : Jun 2005
Capacity : 20.67 ha

17. SYARIKAT KOPERASI PERSATUAN ORKID SDN BHD

Business Plan of origin: Orchid Plants


Project Date : Januari 2006
Capacity : 81.0 ha

18. SYARIKAT UK FARM SDN BHD

Business Plan of origin: Goats and Sheep


Project Date : Julai 2007
Capacity : 40.5 ha

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19. SYARIKAT KRIS AGRITECH SDN BHD

Business Plan of origin: Livestock


Project Date : Feb 2005
Capacity : 404.5 ha

20. SYARIKAT LAZULI SDN BHD

Business Plan of origin: Feedlot Cattle


Project Date : Feb 2005
Capacity : 400.5 ha

21. SYARIKAT D.K TERNAK SDN BHD

Business Plan of origin: Goats


Project Date : Mac 2006
Capacity : 202.5 ha

22. SYARIKAT HYBRID ALLIED SDN BHD

Business Plan of origin: Dairy Cattle


Project Date : Okt 2008
Capacity : 404.5 ha

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23. SYARIKAT OASIS UNGGUL SDN BHD

Business Plan of origin: Feedlot Cattle


Project Date : Julai 2008
Capacity : 40.5 ha

24. SYARIKAT CORAKMAS CORPORATION SDN BHD

Business Plan of origin: Dairy Cattle


Project Date : Feb 2005
Capacity : 400.5 ha

25. SYARIKAT DIVERSE QUEST SDN BHD

Business Plan of origin: Dairy Cattle


Project Date : Okt 2006
Capacity : 404.5 ha

26. SYARIKAT JALINAN TIRAI SDN BHD

Business Plan of origin: Goats


Project Date : Ogos 2007
Capacity : 40.5 ha

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27. SYARIKAT PINACLE PACE SDN BHD

Business Plan of origin: Camping


Project Date : Okt 2005
Capacity : 40.5 ha

28. SYARIKAT INDUSTRI TOK JANGGUT SDN BHD

Business Plan of origin: Goats


Project Date : June 2008
Capacity : 20.2 ha

29. SYARIKAT XIANG LENG SDN BHD

Business Plan of origin: Ornamental Fish


Project Date : Okt 2001
Capacity : 101.5 ha

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ORGANIZATION CHART

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CHAPTER 2

2. Summary Job Description

Administrative Assistant is a broad job category that designates an individual


who provides various kinds of administrative support to people and groups
in a departments. Job Duties Administrative assistants perform clerical duties
in nearly every departments. Some administrative assistants, like those in the
legal department, may be more specialized than others. Most administrative
assistant duties revolve around managing and distributing information within
an office. This generally includes answering phones, taking memos and
maintaining files. Administrative assistants may also be in charge of sending
and receiving correspondence, as well as greeting clients and customers.

Basic Functions:

Essential Duties and Responsibilities:

1. Preparation of Proposed Budget Expenditure.

2. Prepare and submit performance reports operating and development


expenditure.

3. Receive and process the original warrant or extra for Development &
Management.

4. Make the payment process in the e-SPKB (Provision of Payment


Voucher).

5. Register procurement information in the e-SPKB and print local order


(Preparation Note Ask).

6. Provides local orders in the e-Procurement.

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7. Providing for the payment of salary increments for staff.

8. Printing, check and send financial reports daily (BV 381), reports the delay
of the bill (BV 342), the bill's progress report 14 days (BV 343) and
monthly reports vot account for management and development (BV 500).

9. Movable assets registrars (SPA) and immovable (MYSPATA) department.

10. Receive, control, record and create an accompaniment break holidays and
a break from all the staff for their support and approval, and update
statements accumulation of annual leave and vacation leave for
employees from time to time.

11. Open, supervise, record, update and close the administrative file from time
to time.

12. Typing letters relating to general administration, reports, minutes of


meetings, memos, format and other official letter directed Head of
Department

13. Provides punch card each end of the month

14. Receive instruction from superiors from time to time.

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Job Function

2.2.1 Preparation of Proposed Budget Expenditure.

1. Expenditure shall be prepared by priority based contributions to national


outcomes efficiently and effectively.
2. Duplication of functions either within ministries or between ministries
should be avoided at all.
3. Ensuring that all spending is mainly committed including the contractual
rental payments Public Private Partnership (PPP), provided that adequate
allowance.
4. Ensuring adequate provision of emoluments provided including for
employees or contract staff paid under Objects OS 29000
5. Maintenance of government assets including buildings, equipment and
supplies has priority.
6. The ability to implement programs and activities by department.
7. Guidelines on prudent spending and step savings taken into account
during the preparation of the budget
8. Determine public facilities and infrastructure provided by the reasonable
needs.
9. Plan the development of irrigation and drainage systems, communications,
roads, water and electricity supplies, mapping and surveying and other
support services
10. Design development components of the project according to the zone and
to determine the area required by each investor.

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2.2.2. Movable assets registrars (SPA) and immovable (MYSPATA) department.

Store Management and Inventory.

i. Receive an inventory of stocks Management Services Section.

ii. Check inventory received and recorded to the Card Stock Control Kew.300
Parcel J3 and Kew. 300 J4.

iii. Keeping in-store inventory and update records.

iv. Receive an inventory application of the officers and staff.

v. Provides inventory and deliver to the applicant applied for and update
inventory records out.

vi. Get confirmation of receipt from the applicant.

vii. Checking the remaining stock in inventory for a new application.

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2.2.3 Typing letters relating to general administration, reports, minutes of meetings,
memos, format and other official letter directed Head of Department.

1. Correspondence Management

i. Received a memo or letter by KSA / KP1 / KP2.

ii. Prepare a memo or letter of the answers and make distributions to the units
if necessary.

iii. Getting signatures.

iv. Send or distribute a letter or memo to the recipient

v. Keep a copy of the letter or memo to the file and the resulting file.

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2.2.4 Open, supervise, record, update and close the administrative file from time to
time

Creation of New Files

i. Received a request to open a new file.

ii. Check the list of existing files.

iii. Fill out the form and get approval from the KSA / KP1.

iv. Filling the file reference number on the application form that has been
approved

v. Provides the skin with a file reference number and the title of the file.

vi. Submit a file to the officer.

vii. Save the file creation application form in the file box.

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2.2.5 Providing for the payment of salary increments for staff.

i. Receive Kew.8 and supporting documents from the Human Resources


Management of the Treasury.

ii. Prepare Form Change Steady (Kew.320)

iii. , In the case of exchange-out provided Last Pay Certificate based on


"Payroll Master Listing".

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2.2.6 Secretariat in the preparation of quotations department

i. Accepting applications.

ii. Check allocation.

iii. Queried if it is not complete.

iv. Get approval of KS (KP).

v. Determine whether the purchases through Central Contract or not. If not get
approval from the Division Government Procurement.

vi. If approved, determine the cost of acquisition for determining the turnover
for retail, The quotation or tender.

vii. For the procurement by quotation get approval from SBR (P).

viii. To get the tender procurement approval of SBR.

ix. If procurement prices get at least 5 tendered qualified. If the tender


prepared advertising.

x. Receive tendered results successful of the Committee Quotations Ministry


of Finance Division for quotation turnover.

xi. Receive tendered results successful of the Committee Quotations Ministry


of Finance Division tenders.

xii. Quotations Committee to inform the SBR (P) and To Tender Board
decisions SBR.

xiii. To purchase quotation issued a letter of offer and Order Government to


be successful.

xiv. For purchase by tender: -

a) Prepare the draft agreement to review and approval of PP.

b) After the approval of PP, remove acceptance letter to Successful.


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c. Signing the Contract Agreement.

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2.2.7 Receive, control, record and create an accompaniment break holidays and a
break from all the staff for their support and approval, and update statements
accumulation of annual leave and vacation leave for employees from time to time.

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2.2.8 Make the payment process in the e-SPKB (Provision of Payment Voucher).

Budget Planning and Control System Electronic. (eSPKB) has been


developed to meet the needs of financial controls and financial information needs of
pilot projects under the e-Government applications.

eSPKB Features

1. The preparation of financial documents involves three stages available, certificate


I and II certificate.

2. Updating vote books and electronic account adjustments for expenses including
bulk and salaries.

3. Warrant allocation, payment vouchers, collecting statements and submitted online


journal vouchers to the accounting officer.

4. Hardcopy financial documents and supporting documents kept at the Faculty.

5. The review and approval of the accounting officer will be conducted electronically.

6. Payment can be made either through EFT (Electronic Fund Transfer) or check.

7. Records and billing departments such as the list vote books were poorly manually
but will be generated automatically by the system.

8. Daily reports, monthly, schedule and preferences can be printed as needed and
anytime.

9. Any action taken by staff in the processing of documents will be recorded


automatically in the authentication information.

10. Creating a document control with regard to financial procedures in force.

11. Known position of the remaining provisions at any time.

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12. The accuracy of financial data in government accounts more secure as a result
of eSPKB data or other EG applications should not inputted again by the accounting
officer.

13. The use of smart cards in the system of government to tighten financial controls.

14. Interfacing with Government applications involving payment and accounting can
be made.

15. Financial documents that are printed through the legal system applicable in
replacing manual document example local orders, warrants, air travel, collecting
statements, journal vouchers, payment vouchers and so on.

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CHAPTER 3

ANALYSIS OF TASK

This chapter will explain the analysis of theoretical and practical aspects of my jobs
through analysis. In performing duties as Administrative Assistant (Clerical and
Operational) which are mainly in charge in perform various tasks that have been
classified in any specific office clerical work and requires knowledge in office
management systems and procedures. Tasks involve assisting the administration
and management as examples of activities related to land, registration, disposal,
revenue collection, development and other tasks related. Besides performing their
duties in accordance with official procedures and include answering the phone,
making the balance sheet, typing or word processing, stenography, office machine
operation, and filing helpful customer service are sometime create difficulty that
some people see as a small matters but in real, it is the hardest job especially
involving financial. Therefore, Financial are the major fields related to my job.

3.1 Definitions of Financial

Financial demands and demonstrate ways in which individuals, business and


organizations increases, allocation, and use of financial resources over time,
taking important risks faced in implementing the project. Finance is used by
individuals, by government, by businesses and so on. Finance is also used by
a variety of organizations including schools and organizations nonprofit. In
general, the goals of each of the above activities are achieved through the
use of appropriate financial instruments, with consideration to their
institutional environment. Finance is one of the most important aspects of
business management. Without proper financial planning, a new organization
cannot be started even be successful. Since money is one of the most
valuable assets, money management is crucial to ensure a more secure
future, both for an individual or organization. There are hundreds of definitions

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of financial. Let us now look at some of the common and popular definitions of
financial.

Financial is pertaining to monetary receipts and expenditures, pertaining or


relating to money matters, pecuniary.

Finance is defined the science that describes the management, creation and
study of money, banking, credit, investments, assets and liabilities. Finance
consists of financial systems, which include the public, private and
government spaces, and the study of finance and financial instruments, which
can relate to countless assets and liabilities.

Financial is a broad term used to describe many aspects of finance or the


financial industry, such as financial instruments, financial services, financial
institutions, financial advisors, or financial planning.

An analysis of all these popularly used definitions of financial suggest the key
concepts of the practice which include:-

1. Relating to money and how money is managed

2. Management Expenditure

3. Management accounting

4. Revenue management

5. Asset management

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3.2 Government Financial

Financial management is a process that involves the administrative machinery


and methods in which funds to finance public expenditure is obtained, spent
and accounted for. Including processes that involve the design, development
and implementation of policies concerning taxation, budgets, expenditures,
procurement, accounting and other related thereto. Principal activities
financial management public sector includes:

a) Establish the scope and content of fiscal policy. Specifies the programs and
allocate the resources necessary for implementing programs. Solving the
issues of unemployment, inflation, credit, taxation and revenue.

b) Establish guidelines and common standards to ensure that the money be


spent responsibly to achieve the objectives that have been defined.

c) Setting up internal control systems and organizational structure to carry out


its duties and responsibilities effectively.

Ministry of Finance serves as:

Formulate and implement fiscal and monetary policies to improve the


distribution and management of financial resources effectively and efficiently.

Formulate and provide procedures, principles and procedures of financial


management and accounting system to be implemented by all Government
Departments / Agencies.

Prepare the annual budget.

Monitoring the implementation of the annual budget.

Getting a loan on behalf of the Government and lend to government


agencies, the private sector privatization projects and employees.

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Establish and restructure companies owned by the Minister of Finance
Incorporated (MOF).

Monitor companies established government under Minister of Finance


Incorporated managed effectively.

Giving approval to government procurement great value and participate in


the procurement process in other government agencies.

To formulate policies and manage housing loans for civil servants.

3.3 Revenue Management

Federal government revenue

a) Tax Revenue

It consists of two types of revenue that results from direct taxes and indirect
taxes. Revenue from direct taxes such as income tax is (individuals,
companies, petroleum, rent a movie, inheritance, stamp duty and real
property gains tax). Revenue from indirect taxes like service tax, excise
duties, import duties, levies vehicles of goods, customs duties and other.

b) Non-Tax Revenue

Non-tax revenue is revenue collected from the services provided by the


Government to the people where people will be charged when using the
service. The rates charged based on the provisions of the Acts passed by
Parliament thereon. Income from non-tax revenue is as license fees and
permits, service fees, sales of goods, rentals, interest and investment income,
fines and penalties and reimbursements from abroad and domestic.

c) Non-Revenue Receipts

Also known as income from Miscellaneous Receipts. Receipts not yield


quotations are not based on any act or legislation. Examples of income from
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non-revenue receipts are as spending returns and receipts from government
agencies.

d) The Federal

The results quoted in the Federal Territory of Kuala Lumpur, Labuan and
Putrajaya. For example, premiums and real estate taxes.

e) State Government Revenue

Examples of state revenue is as a result of the land tax, the logging permit
fees, royalties, license and other logging.

f) Local Government Revenue

Local Government established under the Local Government Act 1976 (Act
171), the Local Government Ordinance 1961 (Sabah), the Local Authorities
Ordinance 1996 (Sarawak) and other laws in force thereto. Local Government
category is made up of the Council / City Hall, the Municipal Council and
District Council. Revenue collected by local government are as assessment /
assessment, permit fees and other vendors.

g) Islamic Council

Islamic Council is composed of zakat and fitrah management, treasury,


property ownership and any authorized under state law each or 505 of the
Act.

h) Federal Statutory Bodies

Federal Statutory Bodies are included in revenue and profit from operations
such as investment gains, dividends, interest and any authorized under the
body of the agency.

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3.4 Government Expenditure

Government expenditures are generally made to allow it to carry out programs


and activities to achieve the goals set. Management expenses, including
activities to make the acquisition, payment processing and account for.
Expenses made by either the liability provisions, care and development. The
perfect expenditure control measures ensure public money is spent in an
efficient and prudent manner in accordance with laws and regulations.
Prudent expense management, efficient and effective way to avoid waste,
fraud and the loss to the Government.

Management Expenditure

Operating expenses are operating expenses for the daily activities of


recurrent and persistent. For the Federal Government and the State
Government, expenditure can be divided into two types of expenditure burden
and expense provisions.

a) Liability Expense

Warranty expenses are expenses incurred directly to the Consolidated Fund


without the approval of Parliament in accordance with Article 98 of the
Constitution. Among warranty expenses include provisions for the royal
allowance, salary of the Chief Justice and the judges, the expenses of the
Commission, payment of pensions, allowances and gratuities.

b) Supply Expenditure

Expense provisions are all kinds of expenditure to finance the daily activity of
the ministry/department/agency to deliver services. Expenditure provisions
cannot be charged directly to the Consolidated Fund without the approval of
Parliament through the Supply Bill first.

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Development Expenditure

Development expenditure is capital spending in the short term or the medium


and to provide returns in the long run. Planning based development expenses
five year development plan. It contains the following features:

a) Require a large amount of capital

b) The flow of money in and out of a long period

c) Financed with internal funds

d) Involve the maintenance and repair costs in the future

e) To give effect to the national development goals

3.5 Financial Accountability

Accountability and transparency of an authorized person or trust of a public resource


to report on the management or administration of these resources. Responsibility of
officers or staff carrying out the duties according to the laws, regulations, procedures
and instructions Account maintained a reliable and all transactions are carried out
properly and in compliance with laws and financial regulations: -

a) The total expenditure does not exceed

b) The following quoted the correct rate

c) Financial records and other records properly maintained and updated

d) The financial statements and financial reports submitted to the full

e) Rules and work procedures followed during the procurement

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3.6 Finance & Accounting System Management Of Federal Government
(GFMAS)

GFMAS system has entered its fourth year (4) since it was launched in 2006.
In 2009, GFMAS has undergone many improvements and reform process so
that it is always able to meet customer needs and requirements, taking into
account the current needs of the Federal Government Accounting. In line with
developments and advances in technology and infrastructure, is very
important for GFMAS to continue to add value to it at all times to meet the
needs of all customers while not compromising safety and in line with the
requirements of government accounting procedures. GFMAS developed to
strengthen the process of government payments and government revenue
accounts quickly and efficiently in accordance with the tag line JANM
"Excellent Accounting @ Your Service". GFMAS an integrated system that is
able to facilitate financial planning, budget control and government
accounting. It combines all the accounting functions that include payments,
receipts, payroll management, Unclaimed Money, loans, loans and advances
to civil servants, investment and the provision of the Public Accounts into a
single integrated platform

3.7 e-Procurement System

The electronic procurement system, better known as eProcurement, would


facilitate government procurement activities and enhance the quality of
services provided. eProcurement is expected to change the traditional
procurement process (manually) in the Government machinery to electronic
procurement via the Internet. eProcurement allows suppliers to display their
products on the World Wide Web, receive, manage and process purchase
orders and receiving payments from government agencies via the Internet.
The supplier's product catalog will be converted to an electronic catalog or
eCatalogue, which can be viewed from any desktop with a web browser.
Providers are also able to submit quotations, obtain tender documents and
Kartini binti Mohd Salleh / 2011216914 Page 39
submit tender bids through eProcurement. eProcurement allows suppliers to
register or renew their registration with the Ministry of Finance through the
Internet. The supplier will be able to submit an application, check the status of
an application and pay a registration fee through eProcurement. With
registered in eProcurement, suppliers will be able to take part in the
government procurement system. When fully implemented eProcurement
system, all four types of acquisition of Central Contract, Direct Purchase,
Quotation and Tender will be used. The implementation of eProcurement
systems do all the phases

3.8 Government Asset Management and Inventory

Asset management is one important aspect of the Government's financial


management and should be given priority by the ministry or department or
agency. Asset means property or the possession or under the control of the
Government purchased or leased by government money, received through
donations or gifts or acquired through legal process that can be moved from
one place to another to another, including assets that are supplied or installed
together with building. Movable assets mean assets that can be moved from
one place to another to another, including assets that are supplied or installed
by the building. The movable assets are further divided into two groups of
capital assets and inventory. For capital assets and inventory each have
special features that distinguish one from another, as follows:

1. Capital Assets

Capital Assets refers to the transfer of assets such as plants, heavy


machinery, vehicles, equipment, telecommunications, broadcasting, medical,
offices, laboratories, kitchens, workshops, sports, ICT equipment and luggage
store based on the following criteria:

a) The cost of the origin of RM1,000 and above every one or

Kartini binti Mohd Salleh / 2011216914 Page 40


b) Regardless of the original acquisition price as (a) but require regular
maintenance. Regular maintenance refers to the maintenance as required in
manual / user manual.

2. Inventories

Inventories are items that have the following characteristics:

a) Movable assets is less than their original cost RM1,000 each and require
no scheduled maintenance on equipment, telecommunications, broadcasting,
medical, offices, laboratories, kitchens, workshops, sports, ICT equipment and
goods stores; or

b) Regardless of the original acquisition price, transfer of assets that does not
require scheduled maintenance such as furniture, carpet, decorations,
curtains and tableware.

Eight main aspects that need to be addressed to the management of assets


and inventory as follows:

1. General Management

2. Acceptance

3.Registration

4. Use, Storage and Inspection

5. Use of Vehicles

6. Maintenance

7. Disposal

8. Losses and Write-offs

To ensure the receipt, storage, use, maintenance and disposal of assets,


inventory and store items are made with regular updates and to avoid the
occurrence of abuse, waste, fraud and waste
Kartini binti Mohd Salleh / 2011216914 Page 41
3.9 In performing these tasks, there are many barriers that need to face, among
them are:

1. Budget Control
Total annual expenditure exceeded the annual allocation
No expenditure planning in order to avoid shortage or surplus
allocation

2. Control of Receipts

There are no checks done on the money collection and petty


cash (AP 309)
Statement of Accounts Receivable (ABT) is prepared and
submitted to the Accountant General's Department (AG)
according to the current rules

3. Expense control

Make payments even though spending has exceeded the


provision on the grounds that the additional allocation will be
approved by the Treasury still further action to obtain an
additional allocation not taken.
A small break to prevent the acquisition of quotation or tender
and procurement specification and unreasonable cost.

Kartini binti Mohd Salleh / 2011216914 Page 42


CHAPTER 4

RECOMMENDATION

4.0 Recommendation

This chapter will discuss about the recommendation and suggestions that to
improve the current job with some possible actions and provide solutions for
improvement which might be useful in order to overcome the situation in the
organization.

4.1 In order to perform and produce quality task outcome, some measure need to
achieve and programmed, among them are:

1. With the implementation of the Budget Planning and Control System


Electronic (eSPKB) in which the characteristics of the system taking into
account financial procedures in order to make the control of such
documents must be provided in advance of the invoice, payment can only
be made if adequate provisions to cover the expenses and Vote Book and
Register Bills should not maintained because it can be generated from the
e-SPKB.

2. Support or management's commitment and involvement is very important


because without their cooperation and their concerns, and the audit report
is not effective because there is no follow-up or corrective actions
undertaken by the relevant authorities.

3. The initiatives taken by the management to ensure that the officials


involved in the financial tasks have the knowledge, experience, skills and
given proper training or courses.

4. The role of management in supervising and monitoring the activities


undertaken by finance officials to avoid things that are not supposed to
Kartini binti Mohd Salleh / 2011216914 Page 43
and management should also ensure that all financial and accounting
records are properly kept for reference purposes and make surprise
inspections at least twice a year.

Kartini binti Mohd Salleh / 2011216914 Page 44


CHAPTER 5

CONCLUSION

Financial management in the public sector is a critical aspect that should be given
serious attention. The matter will be carried out with integrity and accountability, and
require knowledge, skills and compliance with laws and regulations. Therefore, each
person needs to understand the commitment and sustained strategies that have
been designed and implemented by governments and organizations to improve the
effectiveness of financial management and the quality of delivery. The organization
also needs to maintain excellence and quality of service through excellence in
financial management strategy.

Kartini binti Mohd Salleh / 2011216914 Page 45


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