ASSIGNMENT/ TUGASAN

_________________________________________________________________________
BBPC4103
PUBLIC SECTOR ACCOUNTING
PERAKAUNAN SEKTOR AWAM
JANUARY SEMESTER 2023

SPECIFIC INSTRUCTION / ARAHAN KHUSUS

1. Answer in Malay or English. /

Jawab dalam bahasa Melayu atau bahasa Inggeris.

2. Number of words : 2500 – 3000 words excluding references. /

Jumlah patah perkataan : 2500 – 3000 patah perkataan tidak termasuk rujukan.

3. Submit your assignment ONCE only in a SINGLE file. /

Hantar tugasan SEKALI sahaja dalam SATU fail.

4. Submit your assignment ONLINE. /

Tugasan ini dihantar secara ONLINE.

5. Submission date : 13th March 2023. /

Tarikh Penghantaran : 13hb Mac 2023.

6. This assignment accounts for 50% of the total marks for the course. /
Tugasan ini menyumbang sebanyak 50% dari jumlah markah kursus.

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 ASSIGNMENT QUESTION

Part I

PURPOSE
The purpose of this assignment is to enhance learners’ ability to evaluate the
importance of public sector financial management in the Malaysian government
system.

REQUIREMENT

Write a literature review on the importance of budgeting and auditing in the Malaysian
government system based on the following aspects:
1. The introduction of public sector financial management.
2. The discussion on the importance of budgeting and auditing activities to
administer the management of public funds.
3. The recommendations to enhance the budgeting and auditing activities for
financial accountability and sustainability in public sector.
4. Summary of the assignment.
5. List of references.

The literature review should be based on at least FOUR published references (book or
journal article).
[Total: 40 marks]

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Part II

ONLINE CLASS PARTICIPATION (10%)

Discuss the following topic(s) in the forum and submit proof of your participation in the
online discussions:

1) Describe the concepts of stewardship and accountability.

2) Discuss on the importance of stewardship and accountability in the public

sector.
[Total: 10 marks]

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 SOALAN TUGASAN

Bahagian 1

TUJUAN
Tujuan tugasan ini adalah untuk meningkatkan keupayaan pelajar untuk menilai
kepentingan pengurusan kewangan sektor awam dalam sistem kerajaan Malaysia.

KEPERLUAN
Tuliskan satu kajian literatur mengenai kepentingan belanjawan dan pengauditan dalam
sistem kerajaan Malaysia berdasarkan aspek-aspek berikut:
1. Pengenalan kepada pengurusan kewangan sektor awam.
2. Perbincangan mengenai kepentingan aktiviti belanjawan dan pengauditan
untuk mentadbir pengurusan dana awam.
3. Cadangan bagi meningkatkan aktiviti belanjawan dan pengauditan tersebut
untuk akauntabiliti kewangan dan kelestarian dalam sektor awam.
4. Ringkasan tugasan.
5. Senarai rujukan.

Kajian literatur tersebut perlu berdasarkan kepada sekurang-kurangnya EMPAT rujukan

yang diterbitkan (buku atau artikel jurnal).
[Jumlah: 40 markah]

Bahagian II

PERBINCANGAN KELAS DALAM TALIAN (10%)

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Bincangkan topik-topik berikut dalam forum dan hantar bukti penglibatan anda dalam
perbincangan dalam talian:

1) Huraikan konsep-konsep pengawasan dan akauntabiliti.

2) Bincangkan kepentingan pengawasan dan akauntabiliti dalam sektor awam.
[Jumlah: 10 markah]

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Part I/Bahagian I
ATTACHMENT
ASSIGNMENT RUBRICS
BBPC4103 PUBLIC SECTOR ACCOUNTING I / JANUARY 2023
Excellent/ Good/ Fair/ Poor/ Unsatisfactory/
*QN/ Criteria/ Weight/ Cemerlang Baik Sederhana Lemah Tidak memuaskan Max
CLO
*NS Kriteria Pemberat Marks
4 3 2 1 0
Introduction of public sector financial Detailed and clear Quite detailed and Brief but clear Brief and unclear No introduction was
management. introduction covering clear introduction introduction covering introduction given.
the following on covering the the following on covering the
public sector following on public public sector following on public
financial sector financial financial sector financial
management: management: management: management:
 Definition  Definition  Definition  Definition
 Objectives  Objectives  Objectives  Objectives

Pengenalan bagi pengurusan kewangan Pengenalan yang Pengenalan agak Pengenalan yang Pengenalan yang Tiada pengenalan
1 3 2.0 8
sektor awam. terperinci dan jelas terperinci dan jelas ringkas tetapi jelas ringkas dan tidak diberikan.
merangkumi yang merangkumi yang merangkumi yang jelas merangkumi
berikut mengenai berikut mengenai berikut mengenai yang berikut
pengurusan pengurusan pengurusan mengenai
kewangan sektor kewangan sektor kewangan sektor pengurusan
awam: awam: awam: kewangan sektor
 Definisi  Definisi  Definisi awam:
 Objektif  Objektif  Objektif  Definisi
 Objektif

2 3 Explanation on the importance of 2.5 Able to provide four Able to provide three Able to provide two Able to provide only No explanation was 10
budgeting and auditing activities to detailed explanations detailed explanations detailed explanations one detailed given.
administer the management of public on the importance of on the importance of on the importance of explanation on the
funds. budgeting and budgeting and budgeting and importance of
auditing activities to auditing activities to auditing activities to budgeting and
administer the administer the administer the auditing activities to
management of management of management of administer the
public funds. public funds. public funds. management of
public funds.

Penerangan mengenai kepentingan aktiviti Dapat memberikan Dapat memberikan Dapat memberikan Dapat memberikan Tiada penerangan
belanjawan dan pengauditan untuk empat penerangan tiga penerangan yang dua penerangan yang hanya satu diberikan.
1
 mentadbir pengurusan dana awam. yang terperinci terperinci mengenai terperinci mengenai penerangan yang
mengenai aktiviti belanjawan aktiviti belanjawan terperinci mengenai
kepentingan aktiviti dan pengauditan dan pengauditan aktiviti belanjawan
belanjawan dan untuk mentadbir untuk mentadbir dan pengauditan
pengauditan untuk pengurusan dana pengurusan dana untuk mentadbir
mentadbir awam. awam. pengurusan dana
pengurusan dana awam.
awam.

Recommendations to enhance the Able to provide four Able to provide three Able to provide two Able to provide only No
budgeting and auditing activities for recommendations to recommendations to recommendations to one recommendation
financial accountability and sustainability enhance these two enhance these two enhance these two recommendation to was given.
in public sector. activities for financial activities for financial activities for financial enhance these two
accountability and accountability and accountability and activities for
sustainability in sustainability in sustainability in financial
public sector. public sector. public sector. accountability and
sustainability in
public sector.
3 3
Cadangan bagi meningkatkan aktiviti Dapat memberikan Dapat memberikan Dapat memberikan Dapat memberikan Tiada cadangan
belanjawan dan pengauditan tersebut empat cadangan bagi tiga cadangan bagi dua cadangan bagi hanya satu cadangan diberikan.
untuk akauntabiliti kewangan dan meningkatkan kedua- meningkatkan kedua- meningkatkan kedua- bagi meningkatkan
kelestarian dalam sektor awam. dua aktiviti tersebut dua aktiviti tersebut dua aspek tersebut kedua-dua aspek
2.5 10
untuk akauntabiliti untuk akauntabiliti untuk akauntabiliti tersebut untuk
kewangan dan kewangan dan kewangan dan akauntabiliti
kelestarian dalam kelestarian dalam kelestarian dalam kewangan dan
sektor awam. sektor awam. sektor awam. kelestarian dalam
sektor awam.

4 3 2.5 Able to summarise all Able to summarise Able to summarise Unable to No summary was 10
the key points of the some of the key some of the key summarise the key given.
assignment in a points of the points of the points of the
Summary
coherent manner. assignment in a assignment but in an assignment.
coherent manner. incoherent manner.

Dapat meringkaskan Dapat meringkaskan Dapat meringkaskan Tidak dapat Tiada ringkasan
Ringkasan semua isi-isi penting beberapa isi-isi beberapa isi-isi meringkaskan isi-isi diberikan.
tugasan secara penting tugasan penting tugasan penting tugasan.
tersusun. secara tersusun. tetapi secara tidak

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 tersusun.

Four relevant Three relevant Two relevant One relevant No reference was
references were references were references were reference was given given.
References
given in APA format. given in APA format. given in APA format. in APA format.
5 3 0.5 2
Empat rujukan yang Tiga rujukan yang Dua rujukan yang Satu rujukan yang Tiada rujukan
relevan diberikan relevan diberikan relevan diberikan relevan diberikan diberikan.
Rujukan
dalam format APA. dalam format APA. dalam format APA. dalam format APA.

Total 10 40
*QN = Question Number / *NS = Nombor Soalan

Part II/Bahagian II (10%)

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 Excellent Good Fair Poor Unsatisfactory Max
*QN CLO Criteria Weight
4 3 2 1 0 Marks
All five comments are Four of the comments Two or three of the One post submitted. OR Postings done past
good, appropriate, are good, appropriate, comments are All posts done in one day. assignment
relevant, meaningful, relevant, meaningful, somewhat good, OR None of the timeline.
1 CLO3 Quality of Postings
and respectful. and respectful. appropriate, comments are good and OR No postings
Postings reflect active Postings reflect meaningful and relevant. given as proof of
Kualiti Postings
participation within participation within respectful. OR Comments are short participation in
assignment timeline. assignment timeline. Postings show responses that are not discussion
Affective Domain
relatively short substantial nor
(A3)
participation time.
meaningful. Minimum
effort (e.g. "I agree with
Tina") 10

2.5
Kelima-lima komen baik, Empat Dua atau tiga komen Satu penghantaran Postings melepasi
sesuai, relevan, komen baik, sesuai, baik, sesuai, tempoh tugasan.
ATAU Semua
bermakna dan relevan, bermakna dan relevan,bermakna dan ATAU Tiada
berhemah. berhemah penghantaran dibuat Postings diberi
berhemah.
Postings mencerminkan Postings Postings menunjukkan dalam satu hari . ATAU sebagai bukti
penyertaan aktif mencerminkan penyertaan dalam Tiada komen yang baik penyertaan dalam
sepanjang tempoh penyertaan sepanjang jangakamasa yang dan relevan. ATAU perbincangan
tugasan. tempoh tugasan. singkat. Komen hanya respon yang
ringkas dan tidak meluas
dan tidak bermakna.Usaha
minimum (Cth: “Saya
bersetuju dengan Tina”)
Total 2.5 10

*QN = Question Number / *NS = Nombor Soalan

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INSTRUCTIONS ON HOW TO SUBMIT PROOF OF ONLINE CLASS PARTICIPATION (10%)
Do the following:

1. Select the best FIVE (5) of your postings from the forum discussion set up by your tutor.
2. Do screenshots of the postings and include them as images in your assignment.
3. The screenshots should be in the image file (either JPG or PNG format). Refer to the sample of Screen Grab below
4. The screenshots should contain the Name, Title of the discussion, Day, Date and Time.

ARAHAN BAGI TATACARA PENGHANTARAN SEBAGAI BUKTI AKTIVITI ONLINE CLASS PARTICIPATION (10%)
Laksanakan perkara berikut:

1. Pilih LIMA (5) postings terbaik anda dari perbincangan dalam talian yang telah di sediakan oleh tutor anda
2. Laksanakan screen shot posting dan isikan dalam tugasan anda sebagai file imej
3. Imej screen shot mesti dalam format imej (sama ada JPG atau PNG). Rujuk pada contoh screen shot di bawah.
4. Screen shot mesti mengandungi: Nama, Tajuk Perbincangan, Hari, Tarikh dan Masa

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