INGENIEUR
INGENIEUR
Module of Monitoring Assets ( Asset Dashboard ). Currently , the Module of Registration Assets ( Asset Database ) is being implemented as Phase 1 of the mySPATA roll out .
In the future , mySPATA Phase 2 that includes all three modules will be launched . The asset code structure of the mySPATA Phase 1 application is unique and consists of two components , namely Asset Premise Registration ( Daftar Premis Aset , DPA ) and Specific Asset Registration ( Daftar Aset Khusus , DAK ). The purpose of mySPATA is to create a database containing comprehensive and accurate non-movable asset information such as physical attributes , technical data , financial information , financial data , detailed data of property information , maintenance data and asset performance / condition , which can be easily accessed and managed more systematically and strategically .
The mySPATA application is expected to provide a huge benefit in the management of non-movable assets through more systematic , holistic and sustainable considerations to achieve optimal use of assets . All Ministries and federal Government agencies were instructed to register their assets in the mySPATA application . As of April 2015 , a total of more than 25,000 records of building assets owned by the Federal Government had been registered in DPA . It involves more than 130,000 building blocks . Looking at the data and the number of assets in this country , it shows the importance of a strategic asset management system managed by employees and qualified staff according to the needs of each agency . A human resource development plan should also be developed to promote programmes that continuously reinforce the need for a strategic asset management and a proactive maintenance culture .
Among developed countries , the system of accrual accounting has long been accepted as the most appropriate accounting system for efficient asset management practices . It recognises and records transactions at the time the transaction occurs . It also requires an organisation to report all assets , liabilities , income , expenses , gains and losses in all financial statements .
That is why the Government through the Ministry of Finance will be introducing an accrual accounting system for all agencies of the Federal
Government whch will be implemented by the Accountant General ’ s Department . This illustrates how serious the Government is in ensuring that the country ' s assets are managed responsibly .
Implementation of the Accrual Accounting System will be realised by using the Application One Government Financial Management and Accounting System ( 1GFMAS ). With the integration of mySPATA with 1GFMAS , any activity that involves the acquisition of assets , modification , evaluation , transfer and disposal will be reported in 1GFMAS and will give a true picture of the Government ’ s financial position of all non-movable assets that it owns .
Therefore , integration and implementation of both applications , 1GFMAS and mySPATA will help all Government agencies save time in the implementation of asset management and create an efficient process .
INNOVATION
Innovation is a way for organisations to enhance organisational performance and to obtain superior benefits through improved productivity and services that drive greater customer responsiveness ( Bae & Lawler , 2000 ; Brown & Eisenhardt , 1997 ). The results of the research conducted by Ir . Dr Ahmad Firdauz Abdul Mutalib in developing the FM Organisational Performance Model shown in Figure 1 , indicated that organisational performance benefits by implementing knowledge management to enhance customer performance , efficiency and innovation . As for customers , the interaction between employees and customers in delivering FM services promotes the development of new alternative ideas to improve FM services , such as achieving customer expectations through the information technology ( IT ) services , identifying the asset condition , and the level of maintenance services . The examples of innovative products are the guidelines of the Building Condition Assessment ( BCA ), the guidelines for the levels of asset maintenance performance , and the guidelines for asset life-cycle cost .
BCA is a systematic inspection system that allows detailed inspection and proposes the best method for repair . BCA aims to identify the level
64 VOL 74 APRIL-JUNE 2018