Analisis Sistem Pengurusan Belanjawan Dalam Konteks Sistem Belanjawan Diubahsuai Kajian Kes : Di Kementerian Perdagangan Perdagangan Antarabangsa Dan Industri (MITI)

This study focuses on the financial management system of Malaysian government in the context of operational expenditure. In practice, this system is managed by the Treasury Department, which is under the Ministry of Finance. The Treasury is responsible in managing the governmental expenditure and distribution of governmental wealth in completing project or any governmental projects. The Treasury also prepare for the Malaysian Annual Budget. The proposed and approved budget expenditure is for the use
of all governmental departments, ministries, agencies to cany out the governmental projects efficiently and effectively. However, the approved budget is only limited to a certain phase of target expenditure. This is the criterion of Modified Budget System (MBS). There is four main criteria in MBS namely confirmed target expenditure,
agreement report programme, exception report programme for those agencies that do not comply the mutual needs and evaluation report programme that decides on whether the
objectives of the programmes are fullfilled in identifying problems and constraints towards the original goals. Hence, a study has been done at the Ministry of International Trade Industry (MITI), Its main objective is to identify how the management system of Malaysian government have been carried out using the concept of MBS. The scopes are based on the four main criteria in MBS. The methodology of this study is both quantitative and qualitative methods. In addition, this study also uses a content analysis and unstructured interviews to gain relevant data and information needed for this study.
The findings show that the performance of MBS at the MITI is on the trial phase. There are ample spaces for improvement. MITI was carry out four main programmes namely
support service, policy and research, developmental trade and industry programmes. Therefore, MITI needs a big budget to carry out these programmes. Until 1997, MITI has
been asking for additional grant. In addition, the MITI evaluation plan programme shows lack in efficiency and effectiveness of the carried out programmes. Hence, the MBS
committee at MITI should monitor and resolve these problems in order to achieve MITI planned goals.