MASTER PROJECT: Awareness and Understanding of Government Asset Management Policy Implementation Strategy

Mohd. Roszaimy bin Musa (MG131002)
Master of Asset and Facilities Management
22 December 2014
Final Master Project Presentation
Faculty of Geoinformation
and Real Estate
A STUDY ON
LEVEL OF AWARENESS AND UNDERSTANDING OF
TOTAL ASSET MANAGEMENT MANUAL (TAMM)
STRATEGIC IMPLEMENTATION
Valen
Lim

TABLE OF
CONTENTS 01Introduction
Pages 3 - 7
02
Literature Review
Pages 8 - 11
03Research Methodology
Pages 12 - 15
04Data Analysis & Findings
Pages 16 - 19
05Discussion, Conclusion
& Recommendation
Pages 20 - 23

01
02 03 04 05
Universiti Teknologi Malaysia | Page 3
INTRODUCTION
+ Issues
+ Problem Statement
+ Research Aim
+ Research Questions

01
02 03 04 05
+ Issues
A new accounting standards will be
introduced in 2015 known as accrual
based accounting and one of its main
concern is regarding government
asset values in hope for better
management in future.
(Saleh and Pendlebury, 2006).
However, over the years
the Audit Office has
encountered dismay
reports on government
asset management
activities.
This is one of the reasons why public
perception of public governance has
always been negative though GAMP
and related procedure has been
introduced to govern its management.
Accountability Index Result of Government Financial Management

Low level of
understanding
and awareness
amongst asset
personnel on
TAMM
implementation
was reported in
previous study.
GAMP
introduced as
strategic
asset
management
Did send for
training but
problem
persistence
01
02 03 04 05
+ Problem Statement
GAO dismay
report on
government
asset
management Personnel
commitment
and
understanding
has relationship
to success
strategic
implementation

01
02 03 04 05
+ Research Aim
….to investigate the
level of understanding
and awareness of asset
personnel regarding
the elements of
implementation in
Asset Management
Strategy for
Government of
Malaysia
Contribution
Perceptio
n
…. examine the
relationship between
understanding the
elements of TAMM
implementation
strategy and
awareness towards it

01
02 03 04 05
+ Research Questions
Research question ONE two Create three Refine
What are the TAMM strategic
implementation elements that has
been emphasised in MAM?
To identify TAMM strategic
implementation element as to
whether it is aligned with MAM.
++ Research Objectives
++ Analysis Method
Content Analysis
What is the level of awareness
and understanding amongst asset
personnel concerning on TAMM
implementation strategy in MAM?
What is the relationship between
understanding TAMM
implementation strategy elements
towards the awareness of TAMM
implementation in MAM?
To investigate the level of
awareness and understanding
of asset personnel regarding the
TAMM strategic implementation
elements.
To examine the relationship
between awareness and
understanding of TAMM
strategic implementation
elements.
Descriptive Analysis Correlation and Regression Analysis
1 2 3

01
02
03 04 05
LITERATURE REVIEW
+ Asset and Asset Management
+ Strategic Management and
Strategic Asset Management
+ Government Asset Management
Policy
DefinitionofAsset
DefinitionofAsset
Management
OverviewofStrategic
Management
StrategicAsset
Management
GAMP
StructureofDocument
StructureofResponsibility
GAMPStrategic
ImplementationElements

01
02
03 04 05
+ Asset and Asset Management
Asset can be categorised as current
assets and fixed asset, or named as
tangible such as physical asset that
include property, plant and
equipment; and intangible which
included knowledge and goodwill
(Radu and Marius, 2011)
ISO 55000 defined asset as
an item, thing or entity
that has potential or
actual value to an
organisation.
Government asset is type of property
that under government possession
that needs to be managed and
administered to enhance the benefit
towards service delivery.
…. integrated management activities of different expertise to
add values and increase asset benefit towards achieving
organisation goals.
Contribution
people process
money
maximise
asset value

01
02
03 04 05
+ Strategic Management and Strategic Asset Management
strategic
formulation
strategic
implementation
strategic
evaluation
people process
technology
strategic asset
management
business
goal
Jolicoeur& Barret (2005)
Bryson (2004)
Kohtamakii (2011)
Atkinson (2006)
Lutchman (2006)
Amadi-Enchendu (2007)
Laue et. al (2012
David (2012)
Bryson, Barbara and Bryson (2009)
need communicate
Yang, Sun and Eppler (2009) Stapleberg (2006)
Woodhouse (2006) Mardiasmo (2008)
Maheswari (2006)planning

01
02
03 04 05
+ Government Asset Management Policy (GAMP)
GAMP
Strategic
Implementation
Element
process
governance
technology
human
Policy (GAMP)
Manual(TAMM)
AssetProcedure
SupportingDocuments
AssetOwner
AssetManagers
AssetOperator
Misnan (2012) claimed that the level
of willingness of government officers
toward GAMP was high amongst non-
movable asset personnel.
Yusof (2013) discovered
level of awareness and
were low and nearly 50%
did not understand TAMM.
Berahim, Jaafar and Razali (2013)
concluded that through good
governance would help to minimise
problem facing by government agency
in managing assets.
Have common traits in research
methodology and main respondents.
Not touch on all elements of GAMP
strategic implementation.

01 02
03
04 05
RESEARCH
METHODOLOGY
+ Procedure One
+ Procedure Two
+ Procedure Three

01 02
03
04 05
+ Procedure One
Bowen (2009) argued that document
analysis provided better triangulation
upon potential biases by giving more
insight upon situation that need to be
observed and verifying the finding
from other sources.
Therefore, examining the
government’s documents
regarding movable asset
management would help
to enhance the knowledge
on asset management
practice.
To identify TAMM strategic implementation element as to whether it is
aligned with MAM.
GAMP Elements Coding
Governance Controlling Officer, Head of Department, UPA, Asset Officer, Annual Report
Process Registration, Life cycle process, Cost saving, Environmental friendly, Safe
and secure, Reporting , Asset performance, Asset condition, Procedure
setting
Technology SPA, Asset coding, Cooperation/ collaboration, Provider
Human Number of officer, Competency, Skills, Certified, Appointment of officer,
Duration of appointment, Culture / Programme
8MAM
Procedures
5
17
7
10
TAMM

01 02
03
04 05
+ Procedure Two
To investigate the level of awareness and understanding of asset personnel
regarding the TAMM strategic implementation elements.
002 pilot study session
010 panel of experts
select
007 experts run validation
032 preliminary respondents
031 data run reliability test
ALL acceptable questions
350 main respondents
152 federal departments
024 federal ministries
003 weeks of completion
ALL email distribution
42 items of questions
18 awareness questions
18 understanding questions
06 background questions
03 sections
05 likert-scale measurement
005 Descriptive analyses
001 Respondent attribute
001 Level of awareness
001 Level of understanding
002 Cross-tabulation
001 Rank Total Mean Scores

01 02
03
04 05
+ Procedure Three
To examine the relationship between awareness and understanding of
TAMM strategic implementation elements.
Hypothesis
Code
Hypothesis
Statement Test
Correlation
Analysis
Regression
Analysis
H1 significant relationship
H5 significant contribution
Total
Awareness
Governance
Process
Technology
Human
H1
H5
H2
H3
H4
independent
variables
dependent
variables
Level of Understanding

01 02 03
04
05
DATAANALYSIS & FINDINGS
+ Findings of Procedure One
+ Findings of Procedure Two
+ Findings of Procedure Three a
b
d e
Through content analysis,
all 4 TAMM strategy
implementation elements
were found in 8
procedures documents
Element of process has the
highest score of
observation.
Most respondents were in
Assistant Asset Manager
position and from federal
departments.
Level of awareness and
understanding were good.
However, respondents
perceived higher on level
of understanding
compared to level of
awareness.
Correlation analysis has
resulted with significant
relationship between all
independent variables and
dependent variable.
Multiple regressions
analysis has demonstrated
that the element of process
contribute 55.40% toward
the awareness level of asset
personnel.

01 02 03
04
05
+ Findings of Procedure One
MAM Procedure Documents Governance Process Technology Human
Role and Responsibility
Introduction to MAM
Receiving of Asset
Registration of Asset
Handling, Safekeeping and Inspection
Maintenance
Disposal
Theft and Write-off
TOTAL OBSERVATION SCORE 15 43 9 7
… first research
objective was
successfully
accomplished as all
4 elements of TAMM
implementation
strategy was found in
MAM procedures.
Please refer Appendix B

01 02 03
04
05
+ Findings of Procedure Two
68%
Respond Rate
60%
Ass. Asset Manager
Involvement
Support Service
Group Involvement
53%
Training for
MAM Procedure
61%
Have 1 – 3
Years Experience
44%
Working in
Department
77%
Managing
Movable Asset
31%
Respondent Attribute Awareness Understanding
Asset Manager
Ass. Asset Manager
Professional group
Ministry
Work more 5 years
TAMM Training
Both Training
Movable only
Movable and Immovable
0
1
2
3
4
5
Governance
Process
Technology
Human
… level of awareness was
lower than level of
strategic implementation
elements.

01 02 03
04
05
+ Findings of Procedure Three
Total
Awareness
R2 = .567
0.00*
R2 =.554
X2
.000**.008**
R2 =.013
X1
X3 X4
Y = 0.452 + 0.206X1 + 0.610X2
* P < 0.05 ** ΔF Sig. < 0.05
… there were positive relationship between
understanding the elements of TAMM
strategic implementation towards total
awareness of asset personnel
… understanding the element of process and
governance have significantly contributed 56.70%
towards the total awareness of asset personnel
while 44.30% is contributed by other variables.

01 02 03 04
05
DICUSSION, CONCLUSION & RECOMMENDATION
+ Discussion
+ Conclusion
+ Recommendation
+ Summary of the study
RQ No. RQ Objective Analysis Used Results
1
To identify TAMM strategic
implementation element as to
whether it is aligned with MAM.
Content
Analysis
All 4 elements of TAMM
implementation strategy has been
found in MAM procedures.
2
To investigate the level of
awareness and understanding of
asset personnel regarding the
elements.
Descriptive
Analysis
Level of awareness and understanding
were good.
However, respondents perceived
higher on level of understanding
compared to level of awareness.
3
To examine the relationship
between awareness and
understanding of TAMM strategic
implementation elements.
Correlation and
Regression
Analysis
Understanding the elements of TAMM
strategic implementation has positive
relationship with total awareness of
asset personnel.
Besides, elements of process and
governance contributed 56.70% to
increase their total awareness.

01 02 03 04
05
+ Discussion
RQ No. Results Author (Year) Supported Literature
1
All 4 elements of TAMM
implementation strategy has been
found in MAM procedures.
Mardiasmo (2008)
Asset management performance rest in governance issues
that materialised from working procedure, reporting setting,
dedicated organisation and officers.
2
Level of awareness and
understanding were good.
However, respondents perceived
higher on level of understanding
compared to level of awareness.
Misnan (2012)
Yusof (2013)
Has commitment to improve practice in GAMP.
Contrary to the findings on TAMM implementation
awareness and understanding amongst non-movable asset
managers were low and nearly 50% did not understand
what TAMM is all about.
3
Understanding the elements of
has positive relationship with total
awareness of asset personnel.
Besides, elements of process and
governance contributed 56.70% to
increase their total awareness.
Atkinson (2006)
Kohtamaki (2011)
Lack of understanding, staffs participation in strategic
planning has significant impact towards strategy
implementation and effected organisation performance.
Lutchman (2006)
Laeu (2014)
Mardiasmo (2008)
Berahiim, Jaafar
and Razali (2013)
Understanding the process function linked people and
technology to produce a better quality in delivering its
service to achieve organisation desired goal.
Emphasised good governance contribution to help in
minimising problem in managing government asset.

01 02 03 04
05
+ Conclusion

01 02 03 04
05
+ Recommendation
Federalassetpersonnel
should have knowledge or
understanding of those
elements to interpret its
presence in the procedure.
AssistantAssetManagerand
SupportService Groupofficer
need furthertrainingto
increasetheirunderstanding
on TAMM.
Federal ministry and
department agency
should have prudent plan
to increase the
understanding level of its
asset personnel
regarding TAMM
Improving the sample
technique to include asset
personnel from state and
district department, thus a
bigger population of UPA
can derive a better result in
future
It is recommended that to
look from Asset Owner or
Asset Operator or User
perspective of Government
Asset Strategic Management
UPA OFFICER FEDERAL AGENCY FUTURE STUDY

APPENDIX A : VALIDITY AND RELIABILTY TEST RESULT
Sekaran and Bougie (2009) had mentioned that any item under 0.60 is
considered to be poor and value that falls between 0.60 and 0.70 is
considered acceptable for internal reliability level of research instrument.
It has been suggested to accept question code B14 because panels of
expert have validated it and no suggestion from any panels to drop or
amend the question during the first phase of pilot study session.
TAMM Elements Component
Governance Top management involvement
Organisation structure
Management review
Process Asset recognition
Asset Life Cycle
Cost Saving
Established process
Process setting
Clarity of the process
Performance indicator
Reporting
Technology System usage
Monitoring system
Promoting innovation
Human Qualified workers
Competency development
Competency assessment
Foster culture change

APPENDIX B : STRATIFIED SAMPLING TECHNIQUE
n = number of sample
N = number of population
e = p-value (0.05)
*each federal agency has an average of three (3) officers to manage the assets.

APPENDIX B : DESCRIPTIVE ANALYSIS

APPENDIX C : CORRELATION ANALYSIS

APPENDIX C : MULTIPLE REGRESSION ANALYSIS

MASTER PROJECT: Awareness and Understanding of Government Asset Management Policy Implementation Strategy

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