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PORTAL RASMI
PERAKAUNAN AKRUAN
JABATAN AKAUNTAN NEGARA MALAYSIA
PENGENALAN
• Latar Belakang
• Tadbir Urus
• Perbezaan Asas Akruan
• Faedah
• Migrasi & Perakaunan Akruan
• Strategi Pelaksanaan
• Timeline Perakaunan Akruan
Pelaksanaan
• Polisi Dan Piawaian
• Undang–Undang Dan Peraturan
• Proses Dan Teknologi
• 1GFMAS (Ciri–Ciri)
• Proses To Be
• Pengumpulan Data Baki Awal Aset Dan Liabiliti
• Sumber Manusia
• Pemantapan PTJ
• Pengurusan Perubahan
Pengurusan Perubahan
• Pengenalan
• Senarai Liaison Change Agent
• Peranan & Tanggungjawab Change Ambassador
• Peranan & Tanggungjawab Trainer
• Pelan Pengurusan Perubahan (Change Management Plan)
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• Sharing See Feel Change
Rujukan
• Pekeliling dan Surat Pekeliling
• Polisi Perakaunan Akruan
• Malaysia Public Sector Accounting Standards (MPSAS)
• Garis Panduan Pelaksanaan Perakaunan Akruan
• Manual Perakaunan Akruan (MPA)
• Arahan Operasi Aset dan Inventori
Pengumpulan Data
• Buku Panduan dan Template Pengumpulan Data
• Tatacara dan Panduan Pengumpulan Data
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JABATAN
Contoh: Jabatan Akauntan Negara Malaysia
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LOKASI
PAHANG
PENGETAHUAN MENGENAI PELAKSANAAN PERAKAUNAN AKRUAN
Tujuan bahagian ini adalah untuk menilai tahap pengetahuan tentang pelaksanaan
perakaunan akruan Kerajaaan Persekutuan serta pendapat mengenai pelaksanaan aktiviti kesedaran
setakat ini. Bahagian ini juga adalah untuk menilai tahap penerimaan
informasi mengenai pelaksanaan perakaunan akruan ini.
Sangat Tidak Setuju
Tidak Pasti
Sangat Setuju
1
2
3
4
5
1. Saya memahami perbezaan antara asas perakaunan tunai ubahsuai dan asas perakaunan akruan.
2. Saya memerlukan latihan berkenaan perakaunan akruan
3. Saya perlukan maklumat dan status terkini mengenai pelaksanaan perakaunan akruan ini.
4. Saya tahu di mana saya perlu rujuk jika saya ingin mendapatkan dengan lebih lanjut maklumat mengenai pelaksanaan perakaunan akruan.
PANDANGAN MENGENAI PELAKSANAAN PERAKAUNAN AKRUAN
Tujuan bahagian ini adalah untuk mendapatkan pandangan mengenai pelaksanaan perakaunan akruan
ini setelah individu mengetahui tentang pelaksanaan ini.
Sangat Tidak Setuju
Tidak Pasti
Sangat Setuju
1
2
3
4
5
5. Pelaksanaan perakaunan akruan ini merupakan satu langkah bagi membolehkan pengurusan kewangan Kerajaan menjadi lebih efektif dan efisien.
6. Saya percaya perubahan yang dilakukan dalam pelaksanaan perakaunan akruan ini mampu menambahbaik kaedah kerja yang sedia ada.
7. Saya yakin Jabatan Akauntan Negara Malaysia(JANM) dapat merealisasikan pelaksanaan perakaunan akruan pada 2015.
KOMITMEN PENGURUSAN ATASAN
Tujuan bahagian ini adalah untuk mendapatkan pandangan terhadap kepimpinan dalam
pengurusan perubahan semasa pelaksanaan perakaunan akruan ini. Fokus utama adalah
penyampaian maklumat dalam pelbagai aspek serta sasaran yang jelas.
Sangat Tidak Setuju
Tidak Pasti
Sangat Setuju
1
2
3
4
5
8. Pihak pengurusan atasan di kementerian/jabatan saya telah menjelaskan mengenai pelaksanaan perakaunan akruan ini.
9. Pihak pengurusan atasan di kementerian/jabatan saya memberi peluang sepenuhnya kepada saya untuk meningkatkan pengetahuan mengenai perakaunan akruan (cth : memberi pelepasan untuk hadir kursus).
10. Pihak pengurusan saya memberi sokongan dalam aktiviti-aktiviti yang melibatkan pelaksanaan perakaunan akruan ini.
REAKSI TERHADAP PERUBAHAN YANG BERLAKU
Tujuan bahagian ini adalah untuk mendapatkan reaksi terkini oleh individu
dan kementerian/jabatan terutamanya perbincangan-perbincangan yang mungkin timbul oleh
kerana pelaksanaan perakaunan akruan ini.
Sangat Setuju
Tidak Pasti
Sangat Setuju
1
2
3
4
5
11. Saya sedar mengenai perlunya penglibatan saya dalam aktiviti migrasi ke arah perakaunan akruan ini.
12. Kementerian/Jabatan saya berbincang secara terbuka mengenai perubahan kepada perakaunan akruan ini.
13. Aktiviti-aktiviti perubahan kepada perakaunan akruan ini merupakan salah satu daripada topik perbincangan saya dengan rakan sekerja.
PORTAL KNOWLEDGE MANAGEMENT (KM) JABATAN AKAUNTAN NEGARA MALAYSIA (JANM)
Tujuan bahagian ini adalah untuk menilai tahap penerimaan informasi mengenai
perakaunan akruan daripada laman portal Knowledge Management (KM) Jabatan Akauntan Negara
Malaysia (JANM).
Sangat Tidak Setuju
Tidak Pasti
Sangat Setuju
1
2
3
4
5
14. Laman portal KM JANM adalah menarik dan mesra pengguna.
15. Maklumat yang sedia ada di dalam portal KM JANM ini adalah sangat bermanfaat
16. Portal KM JANM ini membolehkan saya untuk menyampaikan pertanyaan dan memberi maklumbalas dengan mudah
17. Maklumat yang saya dapat dari laman KM JANM adalah sentiasa tepat dan terkini.
Nyatakan ulasan atau cadangan anda mengenai pelaksanaan perakaunan akruan Kerajaan
Persekutuan pada tahun 2015.
https://www.symbaloo.com/mix/edu-games-mwsa
https://saidit.net/user/otiveco/submitted/
https://matters.news/@otivecogreen/o-ti-v-cai-thien-mat-ngu-chong-mat-dau-dau-bafyreicmc6ubq4kg7aszurzakadrfugwfgzcbuku53pd4obulodydifrya
https://matters.news/@kidzbyn45/kien-thuc-benh-hoc-o-ti-v-bafyreicdyi4abua4vzddembaj2ktbgauxy2ewzia4w765n7wg6ecrmns3y
https://matters.news/@kidzbyn45/mat-ngu-o-ti-v-bafyreigflq3dj2uoc2vnx2gnhyhiww5yjnuew56y6mjjhv3looo45deb2e
https://matters.news/@otivecogreen/tim-hieu-benh-ly-than-kinh-nao-bafyreicjofk4x33famulsdvfddmaomekleb3wuvvqmhqytwmallsopai3i
https://sourceforge.net/u/otiveco/wiki/Benh%20ly%20than%20kinh%20nao/
https://www.provenexpert.com/kin-thc-bnh-hc-otiv/
https://otiv.business.site/
https://mootools.net/forge/profile/otiveco
https://profile.hatena.ne.jp/otiv-eco/profile
https://sourceforge.net/u/otiveco/wiki/Ki%E1%BA%BFn%20th%E1%BB%A9c%20b%E1%BB%87nh%20h%E1%BB%8Dc%20OTiV/
https://www.mixcloud.com/benhlyotiv/
https://www.behance.net/benhlyotiv
https://www.mixcloud.com/kienthucbenhhocotiv/
https://list.ly/list/6v0j-kien-thuc-benh-hoc-otiv
https://www.deviantart.com/otiveco/journal/Tim-hieu-chi-tiet-ve-cac-loai-benh-ly-khac-nhau-907981793
https://www.liveinternet.ru/users/kienthucbenhhocotiv/post490797801/
https://list.ly/list/5Sd7-otiv-ecogreen
https://anchor.fm/otiv-ecogreen
https://www.madinamerica.com/forums/users/otiveco/
https://www.goodreads.com/group/show/1183615-ki-n-th-c-b-nh-h-c-otiv
https://www.liveinternet.ru/users/kienthucbenhhocotiv/profile
https://padlet.com/otiveco/Bookmarks
https://roosterteeth.com/g/post/4ebc0cdb-5e66-4f19-a784-6390f07ad7ca
https://grabcad.com/otiv.offical-1
https://influence.co/otiveco
https://www.metooo.io/e/otiv-official
https://vhearts.net/otiveco
https://www.yourquote.in/otiv-cai-thien-mat-ngu-dau-dau-chong-mat-dbe9q/quotes
https://www.gapo.vn/otiveco
https://portfolium.com/otiveco
https://elgg.org/profile/otiveco
https://e27.co/user/otiveco/
https://www.pinterest.com/pin/643733340493312672/
https://www.pinterest.com/pin/643733340495124601/
https://www.pinterest.com/pin/643733340495595724
https://letterboxd.com/otivecogreen/
https://www.vietnamta.vn/otiveco
https://www.coach.me/users/e2a18bc213305cf92418/activity
https://www.librarything.com/profile/otiveco
https://rate.house/user/otiveco
https://coldcast.org/otiveco
https://bittube.tv/profile/otiveco
https://www.chaino.com/profile?id=6182530d303a37144b432ec3
https://otiveco.listal.com/
https://tagpacker.com/user/otiveco
https://savelist.co/profile/users/otiveco
https://rawg.io/@otiveco
https://smartprogress.do/user/650472/
https://wt.social/u/otiveco
https://gitter.im/otivecoofficial/community
https://www.symbaloo.com/mix/bookmarks-bar-g5hs
https://dashburst.com/otiveco/
https://www.scoop.it/topic/otiv-cai-thien-mat-ngu-au-au-chong-mat
https://stackoverflow.com/users/13337322/otiveco
https://github.com/otiveco
https://the-dots.com/users/otiv-ecogreen-1116495
https://pbase.com/otiveco/profile
https://readthedocs.org/projects/otiv/
https://lookbook.nu/otiveco
https://www.docdroid.net/NNin4yx/otiv-cai-thien-mat-ngu-dau-dau-chong-mat-pdf
https://disqus.com/by/otiveco/about/
https://www.shapeways.com/designer/otiveco
https://lazi.vn/user/otiv.for-your-brain
https://dzone.com/users/4644972/otiveco.html
https://www.mobypicture.com/user/otiv
https://www.pearltrees.com/otiveco
https://roundme.com/@otiveco/about
https://www.diigo.com/profile/otiveco
https://issuu.com/otivecogreen
https://qiita.com/otiveco
https://foursquare.com/otiveco
https://band.us/band/85616626
https://vk.com/otiveco
https://www.instapaper.com/p/8500380/2
https://www.instapaper.com/p/otiveco
https://www.deviantart.com/otiveco
https://www.mixcloud.com/otiveco/
https://getpocket.com/@otiveco
https://trello.com/otiveco
https://www.reddit.com/user/otivecogreen
https://gitlab.com/otiveco
https://www.discogs.com/user/otiveco
https://visual.ly/users/otiveco
https://flipboard.com/@otiveco/otiv---c-i-thi-n-m-t-ng-au-u-ch-ng-m-t-gae89m22y
https://www.reddit.com/r/otiveco/
https://www.folkd.com/user/otiveco?pagesize=50&pagenum=1
https://ello.co/otiveco
https://about.me/otiveco
https://500px.com/p/otiveco
https://vimeo.com/otiveco
https://www.fmscout.com/users/daudauotiv.html
https://muckrack.com/otiveco/portfolio
https://www.fmscout.com/users/daunuadauotiv.html
https://www.fmscout.com/users/matnguotiv.html
https://www.fmscout.com/users/kienthucbenhhocotiv.html
https://www.flickr.com/photos/otiveco/
https://dribbble.com/otiveco/about
https://www.behance.net/otiveco
https://8tracks.com/otiveco
https://muckrack.com/otiveco
https://www.goodreads.com/user/show/137980732-otiveco
https://ok.ru/otiveco
https://hubpages.com/@otiveco
https://br.pinterest.com/otiveco/otiv/
https://www.pinterest.com/otiveco
https://www.tumblr.com/blog/view/otiveco
https://www.linkedin.com/in/otiveco-offical-5ab5831a7/
https://www.instagram.com/otivecoofficial/
https://twitter.com/otiveco
https://soundcloud.com/otiveco
https://www.viki.com/users/matnguotiv/about
https://issuu.com/matnguotiv
https://sourceforge.net/u/matnguotiv/wiki/matnguotiv/
https://archive.org/details/2779-tim-hieu-ve-thuoc-ngu-truoc-khi-su-dung
https://kumu.io/matnguotiv/mất-ngủ-otiv
https://www.docdroid.net/pgh96qG/mat-ngu-otiv-docx
https://www.lexaloffle.com/bbs/?uid=59924
https://www.bountysource.com/teams/nguyennhanmatnguotiv
https://hub.docker.com/r/matnguotiv/matnguotiv
https://www.surveymonkey.com/r/P3SXXV5
https://www.mixcloud.com/matnguotiv/
https://teampages.com/teams/1994047-M-t-ng-OTiV-swimming-team-website/announcements/2305585-M-t-ng-OTiV
https://www.docdroid.net/LUyI5kn/mat-ngu-otiv-docx
https://midi.org/forum/profile/60889-otiveco
https://stranamasterov.ru/user/471508
https://dribbble.com/matnguotiv/about
https://midi.org/forum/profile/60670-matnguotiv
https://stranamasterov.ru/user/471476
https://www.youtube.com/channel/UC_AvRZKc0VOBjb2nTaMCDUA
https://trello.com/matnguotiv/activity
https://kit.co/matnguotiv
https://otiveco.skyrock.com/profil/
https://gfycat.com/@matnguotiv
https://letterboxd.com/matnguotiv/
https://muckrack.com/mat-ngu-otiv/bio
https://band.us/band/85816060
https://linktr.ee/matnguotiv
https://qiita.com/matnguotiv
https://www.buzzfeed.com/matnguotiv
https://flipboard.com/@matnguotiv/m-t-ng-otiv-6bj1c7vmy
https://knowyourmeme.com/users/mất-ngủ-otiv
https://www.discogs.com/user/matnguotiv
https://www.deviantart.com/matnguotiv
https://www.nexusmods.com/users/130197163
https://www.ultimate-guitar.com/u/matnguotiv
https://pantip.com/profile/6731342
https://www.goodreads.com/user/show/142684164-m-t-ng-otiv
https://myanimelist.net/profile/matnguotiv
https://gab.com/otiv/
https://myspace.com/matnguotiv/
https://www.plurk.com/matnguotiv
https://padlet.com/matnguotiv/Bookmarks
https://twitter.com/matnguotiv
https://www.pinterest.com/matnguotiv
https://www.anobii.com/017685b818bf11d022/profile/activity
https://trello.com/otiveco/activity
https://new.edmodo.com/profile/edmodo-teacher-16133d2aa6
https://kitsu.io/users/otiveco
https://www.guilded.gg/profile/dVBRkDyd
https://saidit.net/user/otiveco/
https://nitter.net/otiveco
https://write.as/otiveco/otiv-tang-cuong-mau-len-nao-cham-dut-con-dau-dau-dau-nua-dau-giup-ngu-ngon
https://papaly.com/otiveco
https://pixelfed.social/otiveco
https://mastodon.social/@otiveco
https://alternativeto.net/user/otiveco/
https://www.couchsurfing.com/people/otiv-offical
https://flattr.com/@otiveco
https://loop.frontiersin.org/people/1541707/bio
https://www.ourboox.com/i-am/otiveco/
https://www.familie.pl/profil/otiveco
https://www.bitsdujour.com/profiles/tWnpwZ
https://www.diarioeldia.cl/usuario/otiveco
https://www.plimbi.com/author/52641/otiveco
https://clyp.it/user/3glnbktf
https://www.aeriagames.com/user/otiveco/
https://www.reverbnation.com/otiveco
https://www.bonanza.com/users/50747783/profile
https://otivecogreen.gumroad.com/
https://www.podomatic.com/podcasts/otiv-ecogreen-vn
https://www.designspiration.com/otiveco/saves/
https://dentalilan.com/user/profile/37140
https://worldcosplay.net/member/1007678
https://www.checkli.com/otiveco
https://www.helpforenglish.cz/profile/223353-otiveco
https://public.tableau.com/app/profile/otiveco
https://www.ulule.com/otiveco/
https://www.myminifactory.com/users/otiveco
https://www.gaiaonline.com/profiles/otiveco/45670242/
https://ko-fi.com/otiveco17482
https://starity.hu/profil/303828-otiveco/
https://pubhtml5.com/homepage/tbhja
https://rapidapi.com/otiv-offical-otiv-offical-default/api/otiv-plan/details
https://www.liveinternet.ru/users/otiveco/profile
https://profile.hatena.ne.jp/otiveco/
https://social.msdn.microsoft.com/Profile/otiveco
https://www.blogger.com/profile/06138833514078940651
https://www.longisland.com/profile/otiv
https://www.forexfactory.com/otiv
https://www.producthunt.com/@otiveco
https://otivecogreen.livejournal.com/profile
https://git.qt.io/otiveco
https://www.ebay.com/usr/otiveco
https://www.ultimate-guitar.com/u/otiveco
https://www.twitch.tv/otivecoofficial/about
https://linktr.ee/otiveco
https://www.imdb.com/user/ur118629686/
http://en.gravatar.com/otiveco
https://www.figma.com/@otiveco
https://www.wikidata.org/wiki/Q106481440
https://www.webwiki.com/otiv.com.vn
https://reasonator.toolforge.org/?lang=vi&q=Q106481440
https://pantip.com/profile/6710162
https://myanimelist.net/profile/otiveco
https://www.buzzfeed.com/otiveco
https://knowyourmeme.com/users/otiveco
https://archive.org/details/@otivecogreen
https://www.viki.com/users/otiveco/about
https://stocktwits.com/otiveco
https://www.thingiverse.com/otiveco/designs
https://vymaps.com/VN/Otiv-143891/
https://radiopaedia.org/users/otiv-ecogreen
https://gfycat.com/@otiveco
https://www.openstreetmap.org/user/otiveco
https://www.metal-archives.com/users/otiveco
http://www.good-tutorials.com/users/otiveco
http://www.authorstream.com/otiv/
https://works.bepress.com/otiv-ecogreen/
https://connect.garmin.com/modern/profile/feea9876-e2ae-43f6-b106-d9016a524471
https://hub.docker.com/u/otiv
https://profile.ameba.jp/ameba/otivecogreen
https://fliphtml5.com/homepage/mzvcl
https://sketchfab.com/otiveco
https://musescore.com/otiveco
https://pastebin.com/u/otiveco
https://peatix.com/user/8881526/view
https://www.speedrun.com/user/otiveco
https://stepik.org/users/385807596
https://www.codechef.com/users/otivecogreen
https://coub.com/otivecoofficial
https://coolors.co/u/otiveco
https://www.patreon.com/otiveco
https://visual.ly/users/otiveco/portfolio
https://www.fark.com/users/otiv
https://www.figma.com/@kienthucotiv
https://speakerdeck.com/otiveco
https://seekingalpha.com/user/52848576/comments
https://codepen.io/otiveco
https://www.crunchbase.com/organization/otiv-312f
https://www.etsy.com/people/j22jma5nu5n0806e
https://pantip.com/profile/6710162#topics
https://www.mobafire.com/profile/otiveco-1017794?profilepage
https://www.houzz.com/pro/webuser-183397324/otiv-official
https://www.ultimate-guitar.com/u/otivecogreen
https://www.cplusplus.com/user/otivecogreen/
https://gamejolt.com/@otiveco
https://gumroad.com/otivecogreen
https://www.pokecommunity.com/member.php?u=1005871
https://www.ulule.com/otiveco/#/projects/followed
https://expo.dev/@otiveco
https://www.domestika.org/en/otiveco
https://www.provenexpert.com/otiveco/
https://www.skillshare.com/profile/Otiveco-Official/893581377
https://gust.com/companies/otiveco
https://groups.google.com/g/otiveco/c/RFtqX303VWA
https://otiv.gitbook.io/welcome-to-gitbook/
https://otiveco.page.tl/
https://www.giantbomb.com/profile/otiveco/
https://www.creativelive.com/student/otiveco
https://www.twitch.tv/otivecooffcial/about
https://www.drupalgovcon.org/user/115251
https://www.doyoubuzz.com/otiveco-otiv
https://www.divephotoguide.com/user/otiveco/
https://app.roll20.net/users/10128930/otiveco
https://timeswriter.com/members/otiveco/profile/
https://bittube.tv/profile/otivotiv/about
https://profile.hatena.ne.jp/kidzbyn/profile
https://www.helpforenglish.cz/profile/236692-otivotiv
https://www.larche.org/web/liferay/extranet/-/message_boards/message/3415694
https://www.question2answer.org/qa/user/otiveco
http://talktoislam.com/user/otiveco
https://otiveco.pixnet.net/blog/post/57608782
https://pastelink.net/otivmatngu
https://pastelink.net/otiveco
https://mypaper.pchome.com.tw/otiveco/post/1380942959
https://sp.upcomillas.es/grupos-de-trabajo/ImasJ/Lists/Tu%20opinin%20importa/Flat.aspx?RootFolder=%2Fgrupos%2Dde%2Dtrabajo%2FImasJ%2FLists%2FTu%20opinin%20importa%2FOTiV%20%2D%20C%E1%BA%A3i%20thi%E1%BB%87n%20%C4%91au%20%C4%91%E1%BA%A7u%2C%20ch%C3%B3ng%20m%E1%BA%B7t%2C%20m%E1%BA%A5t%20ng%E1%BB%A7&FolderCTID=0x0120020075A09A47390A434F8D73C57257C21697
https://otivecogreenvn.wixsite.com/my-site
https://www.allmyfaves.com/otiveco
https://caramellaapp.com/otiveco/IItfmii5L/otiv-eco
http://epm.dwvs.cy.edu.tw/web/otiveco/otiveco
https://departments.brevardschools.org/Lists/TestV1/DispForm.aspx?ID=151
https://rollbol.com/blogs/752032/OTiV-Eco
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