EPPA4133

PEPERIKSAAN AKHIR (TAKE HOME)

SEMESTER II SESI AKADEMIK 2020-2021

IJAZAH SARJANAMUDA DENGAN KEPUJIAN

JULAI 2021 MASA: 1 HARI

KOD KURSUS : EPPA4133

TAJUK KURSUS : PERAKAUNAN SEKTOR AWAM

ARAHAN : 1. Kertas ini mempunyai DUA (2) Bahagian.

2. Jawab SEMUA soalan Bahagian A dan mana-

mana SATU (1) soalan Bahagian B.

3. Jumlah markah keseluruhan kertas ini 100

markah.

4. Jawapan hendaklah ditaip - Times New Roman,

langkau 1.5, saiz font 12. Penghantaran jawapan
melalui UKMFolio dalam satu fail PDF.

____________________________________________________
Kertas soalan ini mengandungi 15 muka surat bercetak, tidak termasuk muka surat ini

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BAHAGIAN A (80 MARKAH)

Sila jawab SEMUA soalan dari bahagian ini.

SOALAN 1 (20 Markah)

Peralihan kepada perakaunan akruan adalah sejajar dengan Dasar Transformasi Sektor Awam
dalam Model Baru Ekonomi yang bertujuan memantapkan pengurusan fiskal berhemat serta
mempertingkatkan kecekapan pengurusan kewangan dan perakaunan Kerajaan Persekutuan
(Pekeliling Perbendaharaan Bilangan 4 Tahun 2013). Peralihan kepada asas akruan ini
menyebabkan perubahan yang signifikan kepada perakaunan dan pelaporan kewangan
kerajaan.

Dikehendaki:

a) Jelaskan tiga (3) kelemahan perakaunan asas tunai sehingga kerajaan membuat keputusan
beralih kepada perakaunan asas akruan.
(8 markah)
(Jawapan tidak melebihi 2 muka surat)

b) Bincangkan bagaimana peralihan kepada perakaunan akruan tersebut dapat mencapai

objektif pelaporan kewangan untuk menyediakan maklumat berguna kepada pengguna
laporan bagi tujuan pembuatan keputusan dan bagi tujuan akauntabiliti.
(12 markah)

(Jawapan tidak melebihi 3 muka surat)

SOALAN 2 (20 Markah)

Sebagai alat pengurusan, belanjawan memainkan peranan yang besar bukan sahaja dalam
perancangan tetapi juga digunakan sebagai alat kawalan dan penilaian operasi kerajaan
(Freeman & Shoulder, 1996). Dalam konteks Kerajaan Malaysia, pelbagai sistem belanjawan
telah diperkenalkan sejak negara mencapai kemerdekaan. Terkini, sistem belanjawan negara
telah beralih daripada sistem belajawan ubahsuai kepada sistem belanjawan berasaskan
keberhasilan (Outcome based budgeting, OBB). OBB menekankan pengukuran prestasi dan
pelaporan bagi setiap aktiviti yang dilaksanakan. Dua pengukuran prestasi yang ditekankan
dibawah OBB adalah output dan keberhasilan (outcome).

Dikehendaki:

a) Terangkan dua (2) faktor yang mendorong kerajaan beralih kepada sistem OBB.
(4 Markah)
(jawapan tidak melebihi 1 muka surat)

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b) Dalam konteks keselamatan orang awam yang fungsinya dijalankan oleh Polis Diraja
Malaysia, terangkan berkaitan pengukuran prestasi yang ditekankan di bawah OBB iaitu
output dan outcome.
(8 Markah)
(Jawapan tidak melebihi 2 muka surat)

c) Jelaskan bagaimana sistem OBB dapat meningkatkan peranan belanjawan sebagai alat
pengurusan.
(8 Markah)
(Jawapan tidak melebihi 2 muka surat)

SOALAN 3
Pengukuran prestasi adalah proses mengkuantifikasikan kecekapan dan keberkesanan sesuatu
tindakan. Kesedaran tentang hakikat kepentingan pengukuran dan penilaian prestasi dalam
sektor awam, kerajaan telah mengkehendaki setiap organisasi sektor awam untuk menentukan
petunjuk prestasi utama (key performance indicator) masing-masing.

Dikehendaki:

a) Jelaskan maksud petunjuk prestasi utama dan ciri-ciri petunjuk prestasi yang baik.
(6 markah)
(Jawapan tidak melebihi 1.5 muka surat)

b) Dengan mengambil SATU (1) contoh entiti sektor awam yang anda ketahui, jelaskan
bagaimana proses pengukuran dan penilaian prestasi dilaksanakan di organisasi berkenaan.

(6 markah)
(Jawapan tidak melebihi 1.5 muka surat)

c) Bincangkan kesan sekiranya pengukuran dan pelaporan prestasi di sektor awam tidak
dilaksanakan.
(8 markah)
(Jawapan tidak melebihi 2 muka surat)

SOALAN 4 (20 Markah)

Jabatan Audit Negara memainkan peranan yang penting dalam menjalankan pengauditan dan
mengeluarkan Laporan Ketua Audit Negara. Peranan dan tanggungjawab Jabatan Audit
Negara yang berfungsi selaku pihak audit luar pada asasnya adalah berbeza dengan peranan
dan tanggungjawab Unit Audit Dalam. Walau bagaimanapun, kedua-dua entiti ini mempunyai

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matlamat yang sama iaitu bagi mempertingkatkan keberkesanan proses tadbir urus, tahap
pengurusan kewangan dan akauntabiliti dalam pentadbiran awam.

Dikehendaki:

a) Jelaskan peranan Jabatan Audit Negara dalam kitaran akauntabiliti Kerajaan

Persekutuan Malaysia.
(4 Markah)
(Jawapan tidak melebihi 1 muka surat)

b) Jelaskan perbezaan di antara Audit Dalam di Kementerian dan Audit Luar oleh Jabatan
Audit Negara dari segi punca kuasa, objektif, bidang kuasa dan tanggungjawab
pelaporan.
(8 Markah)
(Jawapan tidak melebihi 2 muka surat)

c) Dengan meneliti penemuan dan syor audit yang dikemukakan dalam Laporan Ketua
Audit Negara berkaitan pengauditan prestasi, bincangkan bagaimana laporan tersebut
dapat memainkan peranan untuk meningkatkan dan memelihara akauntabiliti.

(8 Markah)
(Jawapan tidak melebihi 2 muka surat)

BAHAGIAN B (20 MARKAH)

Sila jawab SATU (1) soalan dari bahagian ini.

SOALAN 1 (20 Markah)

Dalam tahun 2019, Negara pernah digemparkan dengan tuduhan bahawa wang cukai barangan
dan perkhidmatan (GST) telah dirompak. Tuduhan ini menyebabkan proses pendengaran
Jawatankuasa Kira-Kira Wang Negara (Public Account Committee) bersidang hampir dua
tahun untuk menyiasat secara terperinci berkenaan tuduhan ini. Siasatan mendapati segala hasil
GST telah diperakaunkan terus ke dalam Akaun Hasil Disatukan. Seterusnya, sebahagian
daripada kutipan berkenaan dikeluarkan dan dimasukkan ke dalam Kumpulan Wang
Pembayaran Balik GST bagi tujuan membayar tuntutan lebihan bayaran hasil GST oleh
syarikat-syarikat yang terlibat. Bagaimanapun pada akhir pendengaran, Jawatankuasa Kira-
Kira Wang Negara telah menyimpulkan bahawa tidak berlaku rompakan wang GST tetapi
berlaku amalan perakaunan yang tidak tepat di dalam perakaunan hasil GST.

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Dikehendaki:

a) Jelaskan apakah yang menyebabkan Jawatankuasa Kira-Kira Wang Negara membuat

kesimpulan bahawa berlaku amalan perakaunan yang tidak tepat di dalam perakaunan hasil
GST?
(10 Markah)
(Jawapan tidak melebihi 2.5 muka surat)

b) Dalam konteks kes di atas, bincangkan peranan Jawatankuasa Kira-Kira Wang Negara
dalam memastikan akauntabiliti kerajaan berada pada tahap yang tinggi dalam setiap
perkara, pada setiap masa.
(10 Markah)
(Jawapan tidak melebihi 2.5 muka surat)

SOALAN 2 (20 Markah)

Berdasarkan kajian kes seperti dalam Lampiran 1, sila jawab soalan-soalan berikut:

a) Jelaskan definisi aset dan kriteria pengiktirafan aset seperti dinyatakan dalam MPSAS
17.
(4 Markah)
(Jawapan tidak melebihi 1 muka surat)

b) Dengan mengambil mana-mana empat (4) contoh item warisan yang disenaraikan
dalam kajian kes berkenaan, bincangkan sejauhmana item warisan berkenaan
memenuhi kriteria pengiktirafan aset menurut MPSAS 17 dan kriteria pengiktirafan
aset warisan menurut polisi perakaunan yang dikeluarkan oleh Jabatan Akauntan
Negara Malaysia.
(8 Markah)
(Jawapan tidak melebihi 2 muka surat)

c) Bincangkan isu perakaunan dalam pengiktirafan aset warisan dan kelebihan sekiranya
item warisan yang dimiliki oleh Kerajaan diiktiraf sebagai aset dalam penyata
kewangan.
(8 Markah).
(Jawapan tidak melebihi 2 muka surat)

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LAMPIRAN 1

CASE STUDY
Should Heritage Items be Recognised as Assets?
The Case of the Federal Government of Malaysia

Introduction

The PSA Consulting has been appointed by the Accountant General Department of Malaysia
to assist them in their move to accrual basis accounting. En Azmi Harun, the team leader for
the project has called the junior members of the team for a briefing about the project and to
assign them with their first task.

The Briefing

During the briefing, En. Azmi explained to the team the nature of the project assigned to them,
“As you know we have been appointed by the AG Department to assist the Federal Government
of Malaysia in their move from modified cash to accrual basis accounting. Specifically, we
have been asked to look at heritage items managed by the Department of Museum of Malaysia
(Jabatan Muzium Malaysia), the Department of National Heritage (Jabatan Warisan Negara)
and the Department of National Archive (Jabatan Arkib Negara) of the Ministry of
Information, Communication and Culture. Previously under the modified cash basis
accounting, all government expenditures including acquisition of assets were treated as
expenses in the year it was incurred. However, under accrual accounting, capital expenditures
shall be capitalised as assets. Taking into consideration of the huge amount spent on heritage
items, we have been asked to consider whether they can be capitalised as assets of the Federal
Government and disclosed in Federal Government’s financial statement.”

The move from modified cash to accrual basis accounting was part of the Malaysian
Government Transformation Programme. In 2010, under the Tenth Malaysia Plan, the
Government launched the National Transformation Programme (NTP) which comprises of the
Economic Transformation Programme (ETP) and the Government Transformation programme
(GTP), with the aim of transforming Malaysia into high-income nation by 2020. Under the
GTP, the government has committed to adopt accrual accounting at the Federal level.

PSA Consulting has decided to execute the project in two stages. Stage one involves the
identification of heritage items that meet the definition of assets, while stage two involves the
valuation of the assets identified. En Azmi also detailed out how stage one of the project will
be carried out, “We have decided that for stage one of this project, we must first identify
heritage items that meet the definition of assets. Currently there is no clear guidance on how
heritage items should be treated. However there is a brief mention of heritage assets in MPSAS
17. With regards to definition of assets, we can refer to MPSAS 1. Additionally, to assist you
in your task we have also prepared transcriptions of the briefing by the Department of Museum
of Malaysia, the Department of National Heritage and the Department of National Archive.”

MPSAS is the Malaysian Public Sector Accounting Standards. MPSAS 17, focus on
accounting and reporting of Property, Plant and Equipment. The standard states that some
assets are described as heritage assets because of their cultural, environmental, or historical
significance but the standard does not require that heritage items be capitalised as assets.
MPSAS 1 is the standard that focuses on Presentation of Financial Statements. According to
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MPSAS 1, aassets are resources controlled by an entity as a result of past events and from
which future economic benefits or service potential are expected to flow to the entity. The
standard also states that assets that are used to deliver goods and services in accordance with
an entity’s objectives, but which do not directly generate net cash inflows, are often described
as embodying service potential and assets that are used to generate net cash inflows are often
described as embodying future economic benefits.

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APPENDIX 1

Briefing by the Department of Museums of Malaysia

The Department of Museums maintains various collections for the purposes of conservation,
research and education on the diversity of artefacts and significant specimens found in this
country. The collections of the Department of Museums encompass (1) Archaeological
Collection, (2) Ethnological Collection and (3) Natural History Collection. To date, the entire
collections of the museum are over 100,000 items which are grouped into various types as
shown in the following table. The collections were acquired by way of purchase, donation and
transfer (from other government departments/agencies). Although there are a huge number of
collections, the department has no problem to provide detailed information for each registered
collection as a special database system that records details of each of the museum's collection
which includes object category, object name, registration number, date of acquisition, purchase
price or monetary value and object age has been set up.

Archaeological Collection of the Ethnological Collection of the Department of Natural History Collection of the
Department of Museums, 1963-2007 Museums, 1963-2007 Department of Museums, 1963-2007

No Type No Type No Type

1 Ceramics 1 Decorations and textiles 1 Birds

2 Food residue 2 Personal ornaments 2 Mammals

3 Metal implements 3 Tools and industry 3 Amphibians

4 Wooden implements 4 Fire related tools (materials to produce fire) 4 Reptiles

House (components that are relocated, 5 Sea/fresh water creatures

5 Votive tablet1 5
photos, models and plans)

6 Charcoal samples 6 Musical instruments 6 Insects

7 Neolithic stone implements2 7 Weaponry and war implements 7 Botany

8 Palaeolithic implements3 8 Religions and belief systems 8 Geology

Hoabinhian culture stone 9 Bones/Skeletons

9 9 Traps (hunting)
implements4

10 Haematite5 10 Medicine and magic 10 Bird eggs

11 Burnt clay 11 Agriculture (materials related to argiculture)

Games and entertainment (materials related

12 Beads 12
to games and entertainment)

13 Stone sculpture 13 Livestock (materials related to livestock)

14 Masks

15 Shadow play puppets

16 Currencies

17 Stamps and envelopes

18 Transport
Source: the department’s website

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Note: Description of Items (Source: Wikipedia)

1A votive deposit or votive offering is one or more objects displayed or deposited, without the intention of recovery or use, in
a sacred place for broadly religious purposes. Such items are a feature of modern and ancient societies and are generally made
in order to gain favor with supernatural forces.
Example - Votive tablets found in prehistoric and proto-historic site of Chawas Cave in Hulu Kelantan showed several
th th
Buddhist images which are associated with the Srivijaya Kingdom which existed from 7 century AD until 12 century AD
(Source: Zuliskandar Ramli et al., Research Journal of Applied Sciences, Engineering and Technology 7(7): 1195-1201,2014).
2Stone implements found in the period of Neolithic or New Stone Age (i.e. a period in the development of human
technology).Neolithic stone implements are by definition polished and, except for specialty items, not chipped.

3Instruments related to prehistoric period of human history, e.g. stone tools.

4
Hoabinhian has become a common term in the English based literature to describe stoneartifact assemblages in Southeast
Asia that contain flaked, cobble artifacts (A cobble is a clast of rock with a particle size of 6.4 centimetres (2.5 in) to 2.56
decimetres (10.1 in), dated to c. 10,000–2000 BCE. The term was originally used to refer to a specific ethnic group, restricted
to a limited time period with a distinctive subsistence economy and technology.
A conglomerate, rock made of cobbles:

5Hematite is a mineral, colored black to steel or silver-gray, brown to reddish brown, or red.

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APPENDIX 2

Briefing by Department of National Heritage

What is heritage? The Department of National Heritage Guidelines 2012, describe heritage as
something of value in terms of aesthetic, archaeological, architectural, cultural, historical,
scientific, social, spiritual, linguistic or technological, inherited from generation to generation.

According to the National Heritage Act 2005 (Act 645), “heritage item” includes any National
Heritage, heritage site, heritage object or underwater cultural heritage that are listed in the
National Heritage Register. The Act provides the following definitions for each type of heritage
items:

“heritage site” means a site designated as a heritage site under section 24, and “sites”
includes any area, place, zone, natural heritage, monument or building attached to land,
archaeological reserve and any land with building, garden, tree or archaeological reserve;

“natural heritage” includes natural features of any area in Malaysia which may consists of
earthly physical or biological formations or group of such formations, geological or
physiograpgical features, mountain, rivers, streams, rock formation, sea shore or any natural
sites of outstanding value from the point of view of nature, science, history conservation or
natural beauty including flora and fauna of Malaysia;

“heritage object” means an object declared under section 49 or registed under section 51 as
heritage object; and “object” includes any movable antiquity, tangible cultural heritge,
intangible cultural heritage and historical object but excluding treasure trove;

“Underwater cultural heritage” means all traces of human existence having a cultural,
historical or archaeological character which have been partially or totally underwater,
periodically or continuoslly, for at least one hundred years such as:
(a) Sites, structures, buldings, artefacts and human remains, together with their
archaeological and natural context;
(b) Vessels, aircraft, other vehicles or anypart thereof, their cargo or other contexts,
together with their archaeological and natural context; and
(c) Objects of prehistoric character.

“National Heritage” means any heritage site, heritage object, underwater cultural heritage or
any living person declared as a National Heritage under section 67.

Designation of heritage site and heritage object falls under the authority of the Commissioner
of Heritage. Section 51 allows application for registration of heritage objects by the public,
subject to conditions imposed by the Commisioner. Section 67 emphasises that the authority
for the declaration of National Heritage is given to the Minister charged with the responsibility
for heritage, which at present lies with the Minister for the Ministry of Tourism and Culture.

Heritage items registered with the National Heritage Department are classified as follows:

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Classification under Heritage

Categories Type
Site Building
Monument
Archeological site
Natural site
Object Tangible
Intangible

Classification under National Heritage

Categories Type
Site Building
Monument
Archeological site
Natural site
Object Tangible
Intangible
Living Legend (“Orang
Hidup”)

The first category is the site, which comprises of building, monument, archeological site and
natural site. Examples of heritage buildings are the Bangunan Sultan Abdul Samad and
Stadium Negara, in Kuala Lumpur, Sultan Abu Bakar Mosque in Johor and the Ipoh Train
Station in Perak. While examples of heritage monuments are the Tugu Negara in Kuala Lumpur
and the Teluk Intan Leaning Tower in Perak. Meanwhile, Bujang Valley in Kedah and
Lenggong Valley in Perak are examples of archaeological sites, while natural sites includes the
National Park in Pahang and the Kinabalu Park in Sabah.

The second category is Object that may be tangible or intangible in nature. Tangible heritage
are objects or things that you can touch and see while intangible heritage is the life around the
tangible heritage such as customs, languages and practices. Examples of tangible heritage are
Keris Pendek Diraja, Cokmar, Tepak Sirih Sultan Abdul Samad, Letters of Sultan Abdul
Hamid Kedah and the manuscript of the Malay history. Wayang Kulit, Boria, Tulisan Jawi,
Bekam, Adat Pepatih, Tekat and our cultural ethnic dances like Zapin, Inang and Makyong, are
examples of intangible heritage. Heritage items in this category can be found in the achives
and museums of Malaysia.

The third category is the “Orang Hidup” or living legend. Living legends are individuals (alive)
recognised as “orang hidup” National Heritage due to their extra ordinary skills and expertise
in the areas of arts and culture. Examples of “Orang Hidup” are Datok Mohd Nor Khalid
(Datok Lat), the infamous cartoonist, Puan Intan Sulya Binti Tiring, a Bajau Laut traditional
dancer, Y. Bhg Tan Sri Ahmad Merican, a musician and Datok Ramli Ibrahim, an expert in
Indian classical dance, ballet classical dance and modern dance. As you can be seen from the
Table above, this category is only included under the classification of National Heritage.

Ownership of heritage and national heritage that are registered under the National Heritage
Department can either be by the Federal Government, the State Government (or the Local
Authorirites) or individuals (private owned properties). All these items can be acquired either
by way of purchase, donation or by way of transfer from other ministries or departments.

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Site Category

Building: Sultan Abdul Samad Building Monument: Tugu Negara

Archaeological sites: Lembah Bujang and Lembah Lenggong

Natural site: Taman Negara Pahang

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Objects

Tangible objects: Keris Diraja and Tepak Sireh

Intangible objects: Makyong Dance and the art of Tekat

Orang Hidup

Datok Mohd Nor Khalid (Datok Lat) cartoonist and Datok Ramli Ibrahim, Indian classical dance,
ballet classical dance and modern dance expert

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APPENDIX 3

Briefing by the Department of National Archive

Archives as stipulated in the National Archive Act are records preserved for their national or
historical values or both. The department generally manages 26 categories registered as
archives as shown in the Table below. For example, under the Speech Texts category the
department has Independence Declaration (Deklarasi Merdeka). The 26 categories also include
the P. Ramlee Memorial in Penang and the Tun Dr Mahathir Memorial in Kedah, which consist
of buildings (under Land and Building Category) motor vehicles (under Vehicles Category),
clothing articles (under Apparels Category) and artefacts (under Artefacts Category).

Classification of Categories of the Department of National Achieve

Categories of Archives

1. Files 14. Momentos

2. Medals 15. Working papers
3. Drawings and plans 16. Letters of correspondence
4. Manuscript 17. Minutes of meetings
5. Microfilm 18. Personalia2
6. Agreements 19. Laws
7. Posters and calenders 20. Writing
8. Electronic records 21. Lineage3
9. Catography records1 22. Letter of appointments
10. Audio visual records 23. Artefacts
11. Newspapers and magazines 24. Land and building
12. Issues 25. Vehicles
13. Speech Texts 26. Apparels
1
Note: Records related to the study and practice of making maps
2
Items related to personal details such as biographical data, reminiscences, or the like
or personal belongings
3
Items related to a group that can demonstrate their common descent from an apical
ancestor or a direct line of descent from an ancestor

The department believes that the registered archives should not be regarded as heritage assets
as the National Heritage Act 2005 does not include archives as heritage. According to the
National Heritage Act 2005 (Act 645), heritage is categorised into national heritage, natural
heritage, cultural heritage, tangible and intangible heritage, underwater cultural heritage,
treasure and any related matters.

Most of the Archive collections were either passed to the Archive free of charge from the
various government departments or donated by members of the public. Items acquired by way
of purchase include copies of original documents such as documents relating to Malaysia’s
Independence which was purchased from the British Museum. The original documents belongs
to the British Museum.

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Letters Catography records / Maps

Lineage

Memorials: P. Ramlee Memorial and Tun Dr Mahathir Memorial

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