Asset management is a "joined-up" organizational activity that entails many disciplines such as engineering, operations, management and maintenance. The Malaysian government is committed to improving asset management performance to ensure that assets are managed in a systematic, holistic, and sustainable manner. However, the Auditor-General Reports from 2014 to 2020 discovered that the majority of government entities are incapable of adequately managing their assets. The issues concerning their weak asset management performance have also been raised repeatedly by the Auditors-General, indicating the problem's seriousness. Thus, this study seeks to investigate the current asset management and the factors affecting asset management performance in government agencies. A total of five officers from the government department responsible for making policy for management procedures and examining asset management performance in government agencies have been interviewed. Findings showed that government agencies' asset management practice and performance were generally satisfactory. The government's asset management policies and processes were adequate and updated. However, several government agencies still do not comply with asset management procedures resulting in their asset management performance being affected. Accounting practice, training policy, asset misappropriation and information systems were identified as significant contributors to levels of asset management performance.

Abstract. Contaminated soils are due to several factors which are caused by the removal of toxins, waste from industrial activities, heavy metals from landfill and organic and inorganic waste from fertilizer used by farmers. This study aims to measure the mobilization of Pseudomonas putida cells through kaolin clay soil using elctrokinetic bioremediation technique. The electrokinetic is used to generate currents into the soil, thus migrating ions to opposite charge of electrodes. The Pseudomonas putida and distilled water was supplied into the anode and cathode reservoirs, respectively. The electrokinetic bioremediation testing was conducted for 5 days duration using 50 V of electric current. The bacterial counts of Pseudomonas sp. are enumerated high at 1.3x10 7 cfu/gww (near the anode), 5.0x10 6 cfu/gww (in the middle) and 8.0x10 6 cfu/gww (near the cathode). These results showed high survivability of Pseudomonas sp. until Day 5. It was demonstrated that the electrokinetic bioremediation technique can be used for Pseudomonas putida transportation in kaolin clay soil throughout the soil specimen and moving in same direction with the electroosmotic flow in electrokinetic bioremediation system.

Administrasi klaim mempunyai pengaruh yang kuat pada setiap reputasi perusahaan asuransi, keuntungan yang diberikan oleh TPA adalah penanganan administrasi yang profesional terutama untuk pengelolaan administrasi klaim dan lebih efisien dalam biaya operasional. Tujuan penelitian untuk Menganalisis Pengetahuan SDM, Penggunaan Sistem Informasi dan Kelengkapan Klaim terhadap Penolakan Klaim Reimbursement di PT GESA Assistance Periode Januari – December Tahun 2016.  Analisis ini diperlukan karena masih terdapat masalah terkait dengan penolakan klaim. Penelitian ini adalah penelitian bersifat deskriptif kualitatif, menggunakan metode induktif dan wawancara mendalam dengan 7 personil klaim. Dalam penelitian ini didapati bahwa dari klaim yang diterima terdapat banyaknya klaim tidak lengkap yang diajukan oleh peserta. Peneliti memfokuskan penelitian kepada permasalahan pengetahuan SDM, penggunaan sistem informasi, kelengkapan klaim dan penolakan klaim. Rata-rata pengetahuan SDM mengenai klaim reimbursment baik, penggunaan sistem informasi klien beberapa yang paham kegunaannya dan banyaknya peserta tidak melengkapi klaim sehingga memperlambat proses pengklaiman. Khususnya pada Divisi Claim ada baiknya manajemen perusahaan memberikan apresiasi kepada SDM yang berkompeten untuk meningkatkan produktivitas kerja karyawannya, guna mempercepat jalannya proses klaim sebaiknya PT GESA Assistance menggunakan satu sistem yang dapat mengakomodir seluruh kebutuhan dari dalam dan luar perusahaan, agar mensosialisaikan syarat-syarat pengajuan klaim kepada peserta dari awal  menggunakan asuransi sehingga memperkecil klaim yang ditolak dan mempercepat proses klaim dan dapat mengevaluasi dan menjadwalkan secara regular refreshing product kepada karyawan khususnya di Bagian Claim sehingga mutunya tetap terjamin. Kata kunci : pengetahuan, sistem, klaim, kelengkapan

Purpose: The purpose of this study to identify and examine the role of accrual accounting and information systems in asset management practice in the Malaysian public sector. This study is important to enable the government take appropriate measures to enhance asset management practice in view of its increasingly crucial role in optimising government performance. Design/Methodology/Approach: This study identifies and examines in detail the role of accrual accounting and information systems in asset management practices in the Malaysian public sector by reviewing the issues commonly raised in the Auditor-General Reports, particularly on asset management. The conceptual aspect consists of an extensive search and analysis of secondary sources of information through references and a review of academic articles, Auditor-General’s Reports, news in print and other media, and publications pertaining to asset management. Findings: Previous studies show that accrual accounting and information systems have affected asset management practice in the public sector. Accrual accounting measures the performance of an organisation by recognising economic events that provide more accurate financial information, particularly on the organisation’s assets and liabilities. Information systems provide substantial growth opportunities for asset management, allowing systematic and timely data collection, processing, distribution, and information sharing, which can assist in managing assets throughout their life cycle. Originality/Value: This concept paper provides valuable addition to the current knowledge base, particularly on the role of accrual accounting and information systems on asset management practice. Keywords: Asset management practice, public sector, accrual accounting, information systems.

No abstract