Vol 5 Iss 2 Part 3

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An Analysis of the Causal Relationships between Economic Development, Good Governance and Political Stability in Malaysia

Daniel Francois Meyer^a, ^aDaniel Francois Meyer, Associate Professor, School of Economic Sciences, North-West University (NWU), South Africa. (Pages 639 to 657)

Globally it has been accepted that good governance through effective government institutions, and political stability, have a positive impact on the economic growth and development of a country. The primary objective of this paper was to analyse the causal relationships for Malaysia, between economic development measured as GDP per capita and predicting variables including effective governance, government spending, corruption control and political stability. A quantitative econometric modelling methodology was utilized for the determination of long and short-run relationships using an ARDL model. The results indicated that no long-run existed between the variables, but in the short-run, government spending and political stability had significant impacts on economic development. Also, the results from the short-run Todo and Yamamoto causality analysis, indicated that all the predicting variables caused changes in GDP per capita, while none of the variables caused changes in effective governance. Government spending is caused by effective governance, and political stability, while corruption control, and effective governance cause political stability. The results of this study, as well as the empirical review, indicate that economic development is caused and driven by quality institutions via effective government, sustainable government spending, corruption control and political stability. Government policy should therefore keep this in mind in policy formulation.

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The Tourism Sector in Malaysia: An Analysis of the Impact of Economic Growth, Political Instability and the Exchange Rate

Daniel Francois Meyer^a, ^aSchool of Economics, North-West University, Vanderbijlpark, South Africa (Pages 658 to 678)

Globally the tourism sector is one of the largest economic sectors and also one of the fastest growing sectors in the world. It is also one of the main economic sectors in attracting and generating foreign revenue, acting in a similar manner to an export industry and accounts for seven percent of global foreign revenue as an export industry. For this study, Malayisa was selected as the study region. In Malaysia, the sector plays an important role in the growth and development of the economy in support of traditional economic sectors. The objective of this study was to analyse the relationship of the dependent variable, namely the tourism sector, with economic growth, political stability and changes in the exchange rate, as independent variables. Malaysia is classified by the UN as an upper-middle income developing country. This study followed a quantitative research approach using an econometric model, with time series data from 1996 to 2017. The relationships between the variables were analysed using descriptive statistics, the Johansen cointegration model, the Vector Error Correction (VECM) and the Granger causality analysis. The results indicated that there are both long and short-run relationships between the variables. The tourism sector is significantly affected by the predicting variables and changes in these variables should be monitored and taken into account in policy formulation. A number of policy recommendations that could potentially contribute to the extension of the role of tourism in development include improved stability regarding politics and the local currency.

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Influence of Perceived Usefulness and Credibility on South African Generation Y Students’ Perceived Value of Online Consumer Reviews

Ayesha Lian Bevan-Dye^a, ^aDepartment of Marketing Management, Faculty of Management Sciences, NWU, South Africa (Pages 679 to 696)

Online consumer reviews, which are consumer-generated online product or service reviews, are known to be a particularly important source of consumption-related information amongst individuals classified as Generation Y (individuals born between 1986 and 2005). Despite this, there is a lack of published academic studies that focus on the extent to which they perceive such reviews as being valuable and the factors that influence that perceived value, particularly in the South African context. Therefore, this study sought to determine Generation Y university students’ perceived value of online consumer reviews and the influence of the salient factors of perceived usefulness and credibility on that perceived value. A descriptive research design was followed whereby data were gathered from a cross-sectional convenience sample of 538 students enrolled at three public South African universities using a self-administered questionnaire. The collected data were analysed using exploratory principle component analysis, collinearity diagnostics, reliability and construct validity measures, and structural equation modelling. The findings of the study suggest that Generation Y students perceive online consumer reviews as valuable, and that perceived usefulness and credibility have a statistically significant positive influence on that perceived value. Specifically, in the South African context, Generation Y students perceive online consumer reviews as valuable and their perceived usefulness and credibility of such reviews are positive predictors of that perceived value. Given their propensity to consult online consumer reviews prior to making a purchasing decision, it is essential that marketers targeting the Generation Y sector integrate online consumer reviews into their marketing communication strategies. Moreover, they need to ensure that those reviews are authentic to maintain credibility and implement tactics to ensure that the reviews contain the type of content that will positively influence the decision-making process

Enhancing the provision of fiscally funded social assistance in South Africa: Statutory and regulatory insights

Maxwell Haurovi^a, ^aSchool of Public Management, Governance and Public Policy, College of Business and Economics, University of Johannesburg (Pages 697 to 712)

There are numerous statutes and regulations that give effect to state assistance of the poor and vulnerable in South Africa, including the Universal Declaration of Human Rights (UDHR) and the Southern African Development Community’s (SADC) Charter on Fundamental Social Rights. Despite South Africa’s statutory and regulatory frameworks being broad, some loopholes remain, whose closure can enhance social inclusion and sustainable poverty alleviation for millions of people. Social inclusion can improve the efficacy of social assistance to alleviate poverty. The objective of this article is to discuss existing frameworks for fiscally funded social assistance, and to offer insights into the socially inclusive management of social grants as a key step towards poverty alleviation. A qualitative research approach was used. A thematic analysis enabled deeper insight into statutory and regulatory loopholes in the South African social assistance environment. The scope behind this analysis was to ensure social inclusion (for poverty alleviation) in the management of social grants. Social inclusion hinges on the ability of existing statutory and regulatory frameworks to strongly establish and sustain practices that fight exclusion and poverty. South Africa must explore, adopt, implement, and monitor various socially inclusive statutory and regulatory approaches, as discussed in this article, to improve the manner in which social grant recipients are enrolled, paid, and managed to ensure that the social safety net is always an impregnable shield against poverty.

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The Interface between Gender Mainstreaming and Information Communication Technology (ICT) in Selected African Countries

Shikha Vyas-Doorgapersad^a, Christelle J Auriacombe^b, ^a,bSchool of Public Management, Governance and Public Policy, College of Business and Economics, University of Johannesburg (Pages 713 to 731)

In Africa, e-government reform can be dated back to 1996 when the Information Society Initiative (AISA) was adopted at the Economic Commission for Africa (ECA). Thereafter, the Southern African Development Community (SADC) established an ICT task force that was mandated to evaluate the e-readiness of SADC member states (cf SADC, 2008) to use technology as an avenue for better collaboration between government and citizens. However, there are a number of obstacles to internet accessibility on the continent. This situation is particularly dire for women. The Mainstreaming Gender Equality (MGE) and Gendered/Technology as Culture approaches serve as theoretical underpinning. Both these research approaches are used as tools to identify gender gaps and to provide possible solutions to create equal opportunities for women in the ICT sector in Africa. The methodology is based on a desktop analysis, which entails a comprehensive literature study including official documents to conceptualise and contextualise the area of investigation. The methodological approach focuses on specific dimensions of unobtrusive research techniques, such as conceptual and document analysis. The findings explore whether incorporating gender mainstreaming and technology can be realised if African countries implement appropriate national ICT and gender policies. Building a gender-based, technologically progressive continent is not beyond reach. The future may see this African potential unfold. After closely scrutinising available literature, articles and official reports, the authors deduced that policymakers need to conduct a gender analysis of country-specific ICT policies to identify specific gaps that require improvement.

Is the Fourth Industrial Revolution a Panacea? Risks toward the Fourth Industrial Revolution: Evidence in the Thai Economy

Patipan Sae-Lim^a, Kittisak Jermsittiparsert^b, ^aGraduate School of Management and Innovation, King Mongkut’s University of Technology Thonburi, Bangkok, Thailand, Patipan.sae@kmutt.ac.th, ^bSocial Research Institute, Chulalongkorn University, Bangkok, Thailand, Email: kittisak.j@chula.ac.th

The Thai economy has recently become attentive to the fourth industrial revolution as a solution for stimulated growth. Furthermore, there are numerous studies investigating its positive effect; with limited negative publications; however in this article it is intentionally pointed out that highly innovative and advanced technology is not a panacea. The aims of this study were to present the opposite side of the impact of advanced technology and to identify, assess and propose responding strategies regarding the fourth industrial revolution within a risk management framework (RMF). From an analysis of various documents as well as interviews with experts, it was found that apart from the contributions of advanced technologies, there are also societal and economic risks to be considered. The major concerns with regards to the adoption of the fourth industrial revolution in the Thai economy would be the potential high rate of unemployment as a result of disruptive technology and social inequality, closely followed by cybersecurity risks. Moreover, the closure of businesses and lack of human interaction within society would have medium severity. In relation to policy considerations, to mitigate unemployment risk, individuals should build skills in consideration of future need and the government should consider enhancing social protection with a concrete guaranteed social minimum expectation and social insurance during a period of unemployment. Next, to response to existing inequality in Thai society, government policy should reflect investment in human capital closely followed with creating a fiscal policy that reduces tax avoidance techniques used by many wealthy people to lessen their profits.  Such tax revenue could be redistributed to the low-income people, particularly with an emphasis on education. Other risk mitigations are further explored in this paper. Pages 732 to 752

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Progressive Juvenile Court Judges: Reform of the Juvenile Criminal Justice System in Indonesia through a Socio-Legal Approach

Nikmah Rosidah^a, Amnawaty^b, Rifandy Ritonga^{c a,b}Criminal Law Department, University of Lampung, Lampung 35141, Indonesia, ^cDepartment of Constitutional Law, University of Bandar Lampung, Lampung 35142, Indonesia (Pages 753 to 768)

The legal culture of the current juvenile criminal justice system in Indonesia is based on written text contained in legislation that is positivistic and ignores progressive legal principles. This research takes a socio-legal approach (socio-legal research), from within the non-doctrinal legal research tradition, and uses the constructivism paradigm to explore this issue. The findings of this study reveal that judges in the juvenile justice court do not follow a progressive legal approach, where the law is judged by the social goals to be achieved and consequences of the operation of the law. It can be concluded that progressive law can be used as a basis and reference for juvenile court judges to make decisions on cases that prioritize social and religious morality, alongside substantive justice. Therefore, it is necessary to reform this legal culture by changing the positivist paradigm to a non-positivist one, by not only using a juridical approach, but also by engaging in social sciences and new legal values that support a progressive legal approach. For these reforms to take place, a judge must have the moral courage to take breakthrough steps outside of the law.

Sustainability Related Supply Chain Risks: A Case of Multiple Organizational Strategic Networks

Sasitron Dechprom^a, *Kittisak Jermsittiparsert^b,c, ^aPuey Ungphakorn School of Development Studies, Thammasat University, Bangkok, Thailand

^bDepartment for Management of Science and Technology Development, Ton Duc Thang University, Ho Chi Minh City, Vietnam, ^cFaculty of Social Sciences and Humanities, Ton Duc Thang University, Ho Chi Minh City, Vietnam, ^*Corresponding author email: kittisak.jermsittiparsert@tdtu.edu.vn

The discipline of SC vulnerability is increasingly gaining recognition due to increased interest in the area of risk management as well as other related areas including commercial organisation and the management of public policy. There are limited studies on causes and consequences of supply chain risk across a range of organizational networks. Therefore, to bridge this gap, this current study is carried out to explain the relationship between supply chain management, supply chain risk, supply chain risk management and supply chain strategic networking. The study is a pioneer in that it investigates the mediating role of supply chain risk management and the moderating role of supply chain strategic network in the relationship between supply chain management and the supply chain risk. It is argued that the supply chain strategic network is a significant determinant of the relative supply chain risk. The author has employed SEM-PLS as a statistical tool to achieve the research objectives of the current study.  The findings of the study are largely in line with the proposed or hypothesized results. This innovative will be helpful for policy makers, researchers and managers in understanding this issue and its plausible solutions. Pages 769 to 785

Role of Warehouse Attributes in Supply Chain Warehouse Efficiency in Indonesia

Kittisak Jermsittiparsert^a,b, Jutamat Sutduean^c, Thanaporn Sriyakul^d, ^aDepartment for Management of Science and Technology Development, Ton Duc Thang University, Ho Chi Minh City, Vietnam, ^bFaculty of Social Sciences and Humanities, Ton Duc Thang University, Ho Chi Minh City, Vietnam, E-mail: kittisak.jermsittiparsert@tdtu.edu.vn, ^cCollege of Innovative Business and Accountancy, Dhurakij Pundit University, Thailand, ^dFaculty of Business Administration, Mahanakorn University of Technology, Thailand,

Warehouse efficiency has now turned into a centre of competency or a strategic weapon among organizations. An efficient warehouse has the ability to fulfil customer needs quickly and increases a firm’s performance. Thus, the objective of this study is to examine the role of warehouse attributes with regard to supply chain warehouse efficiency. Two warehouse attributes, namely; layout and operations are taken into consideration in this study. In addition, management information system (MIS) is investigated as a meditating variable between warehouse attributes and supply chain warehouse efficiency. Indonesian supply chain companies are the focus and data is gathered by collecting the opinion of supply chain company staff through questionnaire surveys. Data was examined by using the latest statistical techniques, namely; PLS-SEM. Findings of the study highlight that warehouse attributes have a positive influence on supply chain warehouse efficiency. Proper warehouse design and effective operations increase the warehouse efficiency among Indonesian supply chain companies. In addition, it is found that MIS is one of the mediating variables between warehouse attributes and supply chain warehouse efficiency. Pages 786 to 802

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Verbal and Non-Verbal Meaning as Islamic Nuance in the Katoba Tradition Discourse of the Muna Community: A Sociopragmatic Review

Ardianto Ardianto^a, Rukmina Gonibala^b, Hadirman Hadirman^c Ismail Suardi Wekke^d, ^a,b,cInstitut Agama Islam Negeri Manado, Jl. Manguni, Malendeng, Tikala, Manado, North Sulawesi, ^dSekolah Tinggi Agama Islam Negeri (STAIN) Sorong, Jl. Saefuddin No. 1, Sorong, Indonesia (Pages 803 to 821)

Muna is one of the majority ethnic groups of Southeast Sulawesi Province in addition to the Buton, Tolaki and Bugis ethnic groups. The Muna ethnic community has a life cycle tradition that is related to the practice of Islamic values. One of the traditions of the Muna community is the katoba tradition. The katoba tradition is understood as a ritual of "repentance", or "the children islamization" for children aged 7-11 years. The implementation of the katoba tradition contains a variety of Islamic nuances that are represented both verbally and nonverbally. The study of the meaning of the values ​​contained in the katoba tradition as both verbally and nonverbally represented is therefore not only relevant in terms of the text, but also the socio-cultural context. Therefore, the analysis of the meaning of the katoba tradition discourse in this study uses the approach of socio-pragmatic theory with qualitative descriptive methods. The results showed that both verbal and nonverbal meanings are contained in the katoba tradition discourse, namely (1) self-purification, (2) repentance, (3) creed, (4) respect, appreciate, and love for the core family, (5) household coaching.

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The Development of Children Playing Offline Games in an Indonesia Village

Sabiruddin Bin Juli^a, Bukhari Bukhari^b, Shofi Lestari^c, Ismail Suardi Wekke^d, ^a,b,cUniversitas Islam Negeri Imam Bonjol Padang, Indonesia, ^dSekolah Tinggi Agama Islam Negeri Sorong, Indonesia (Pages 822 to 846)

The current article reports the research results regarding the development of 20 children who play offline games through s. After playing offline games for investigated time, both positive and negative impacts were found. The positive impact of offline gaming was its use as a learning media, while the negative impact was the result that children were lazy with study, developed health problems, had uncontrollable emotion, and isolated themselves. The current research aims to analyze the intellectual emotional development of the children studied. This research used qualitative method with a descriptive approach and the data collection technique utilized both observation and interview. The research sampleof children playing offline games was 20 children and included their mothers. The research technique used was purposive sampling. The research result shown that: 1) the intellectual development of children playing offline games was positive, for instance they were able to understand English language such as one, two, three, etc., they also known about vegetables, and other lexicons. As a byproduct of playing offline games, children could fluently read short sentences. The children could learn how to recite and count such as using subtraction and addition; 2) the emotional development of children playing offline game was positive such that the children were always calm, happy, entertained, and enjoyed the offline games they played. They were able to control their emotions of anger, sadness, disappointment, rebellion or hatred when they loose on their offline game. Through offline gaming children can learn about patience to win. Structural equation modeling and regression results are also added in the study to find the significant impact of offline gaming on development of children. Under both techniques, it is found that offline gaming is playing a significant role in the development of children.

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Auditors’ Perceptions towards their Role in Assessing, Preventing and Detecting Business Fraud

Hafiza Aishah Hashim^a , Zalailah Salleh^b, Nor Raihan Mohamad^c, Fatin Syafiqa Anuar^d, Mazurina Mohd Ali^e, ^a,b,c,dUniversiti Malaysia Terengganu, Malaysia, ^eUniversiti Teknologi Mara Selangor, Malaysia (Pages 847 to 862)

The main objective of this study is to determine auditors’ perceptionz towards risk of fraud in Malaysia. Specifically, it seeks to investigate the auditors’ perception towards being proactive, (1) in assessing the business risk of fraud, and (2) in preventing and detecting fraud. Using a questionnaire survey adapted from Farrell and Franco (1999), the study findings indicate that auditors in Malaysia have positive attitude towards their role in proactively searching for fraud. The study findings show that auditors have given increased attention to understand and examine related internal controls. Besides scrutinizing fraudulent financial reporting, auditors were also found to place higher responsiveness on misappropriation of physical assets. Positive attitude towards assessing, preventing and detecting business fraud among auditors may serve as an indicator to gradually mitigate fraud in Malaysia.

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The Effect of Financial Secrecy and IFRS Adoption on Earnings Quality: A Comparative Study between Indonesia, Malaysia and Singapore

Evita Puspitasari^a, Citra Sukmadilaga^b, Handiani Suciati^c, Rianno Febriano Bahar^d, Erlane K Ghani^e, ^a,b,c,dUniversitas Padjadjaran, ^eFaculty of Accountancy Universiti Teknologi MARA (Pages 863 to 886)

This study examines the effect of financial secrecy and IFRS adoption on earnings quality among three countries namely, Indonesia, Malaysia, and Singapore. This study utilizes the financial statements of 71 companies listed on the Indonesian Stock Exchange (IDX), Bursa Malaysia and the Singapore Stock Exchange (SGX) over a 6 year period, consisting of 426 observations. A regression analysis was used to analyse the data with discretionary accruals as the earnings quality and using a secrecy index produced by the Tax Justice Network as the secrecy proxy. This study uses control variables such as investor protection, total sales, leverage, sales growth ratio, plant assets growth rate, operating cash flow, and loss for the period and industry types as dummy variables in order to provide more robust findings. The results of this study show that although companies in Indonesia, Malaysia, and Singapore have adopted IFRS, they produce different earnings quality. This study shows that the earnings quality among the countries is not the same. This study provides evidence that secrecy is an important factor influencing earnings quality. In other words, a higher secrecy level would lead to lower earnings quality. The findings of this study provide a new contribution to the financial reporting literature and a further understanding to academics and practitioners about the impact of financial secrecy and IFRS adoption on earnings quality.

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Generalised Audit Software Use by External Auditor: An Empirical Examination from UTAUT

Anathasya Yosephine Meiliana Tansil^a, Rindang Widuri^b, Anderes Gui^c, Mazurina Mohd Ali^d, ^aRisk Assurance, PricewaterhouseCoopers, Indonesia, ^bAccounting Department, Binus Graduate Program, Bina Nusantara University, Indonesia, ^cInformation Systems Department, School of Information Systems, Bina Nusantara University, Indonesia, ^dFaculty of Accountancy, Universiti Teknologi MARA Selangor, Malaysia (Pages 887 to 908)

The purpose of this study is to provide a thorough understanding of the factors that encourage the adoption of Generalized Audit Software (GAS) of external auditors at a Public Accounting Firm in Jakarta using UTAUT. The data was analysed based on 100 valid responses collected from external auditors. The results show that the variables of performance expectancy, effort expectancy and facilitating conditions directly influence the behavioural intention of external auditors to use GAS. Behavioural intention influences the use behaviour while social influence does not affect the behavioural intention. This study concludes that audit firms can focus on the benefits of audit software and the availability of features that fit the tasks during the audit process such as test of control and substantive testing. In addition audit firms can choose audit software that has clear instructions and is easy to learn. Further, audit firms can also improve supporting facilities for the use of audit software such as conducting training on the use of audit software, and investing in additional organizational and technical infrastructures.

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How Quality of Management Accounting Information Systems is Influenced by Environmental Complexity?

Azhar Susanto^a, Meiryani^b, ^aLecturer of Accounting Department, Faculty of Economics and Business, Padjadjaran University, Bandung, Indonesia, ^bAccounting Department, Faculty of Economics and Communication, Bina Nusantara University, Jakarta, Indonesia (Pages 909 to 922)

A quality management accounting information system will produce quality management accounting information. Environmental complexity can improve the quality of management accounting information systems. This study aims to measure how much influence environmental complexity has on the quality of management accounting information systems. This study uses a descriptive survey verification method, carried out through the analysis of company units owned by state-owned enterprises in Indonesia. For the purpose of data analysis using SEM-PLS the results of the study show that environmental complexity influences the quality of management accounting information systems.

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The Influence of Local Chief Commitment, the Role of Local Internal Auditors, the Role of the Auditor Board of the Republic of Indonesia toward Local Financial Statement Quality and Its Implications on Local Financial Performance Accountability

Debbie Christine^a, Winwin Yadiati^b, Nunuy Nur Afiah^c, Tettet Fitrijanti^d, ^aLecturer of Faculty of Economics of Widyatama University and Doctoral Student of Accounting Departement of Faculty Economics and Business, Padjadjaran University, Bandung, Indonesia, ^b,c,dLecturer of Department Accounting, Economics and Business Faculty, Padjadjaran University, Bandung, Indonesia (Pages 923 to 948)

The Indonesian government has reformed financial management regulation. This study analyzed the effect of the head region commitment, the role of both the local internal auditor and external auditor on local financial statement quality and implications on local financial performance accountability. The analysis used descriptive and explanatory methods. Analysis unit sample is 8 local West Java governments. The data was collected by using a survey technique. The respondents in this research were local internal and external auditors local auditor representative of West Java. Path analysis has been applied for hypotheses testing. Research findings are that the role of local external auditor has the greatest influence on local financial statement quality, followed by the head region commitment and the lowest variable is the role of the local internal auditor. Accounting, auditing and local financial management knowledge needs to be improved to produce local financial statement quality. Integrity and timeliness would improve financial performance accountability.

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How Do Entrepreneurship Education and Self- Efficacy Influence Entrepreneurship Intention?

Ibrahim Al-Jubari^a, Aissa Mosbah^b, Zunirah Talib^c, Masrul ‘Aine Khalid^d, Norhidayah Azman^e, ^a,b,c,d,eFaculty of Business Management and Professional Studies Management & Science University (Pages 949 to 966)

The main purpose of the current study is to uncover the effect of entrepreneurship education and perceived self-efficacy on people’s intention to start their own businesses. Previous studies were examined, and support was found for the role of entrepreneurship education and self-efficacy in determining entrepreneurial intention, albeit the variations of such effects. The study findings stress the adoption of entrepreneurship education as national policy because it renders entrepreneurship activity more advantageous and generates confidence in building and realizing success in new ventures. The study also stresses the role of educational institutions and educators in designing more entrepreneurship programs and courses that could lead to successful business venture creation.

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How Does Culture Shape Entrepreneurial Behaviours?

Ibrahim Al-Jubari^a, Aissa Mosbah^b, Zunirah Talib^c, Anuar Sulaiman^d, Yuhanis Abdul Jamal^e, ^a,b,c,d,eFaculty of Business Management and Professional Studies Management & Science University (Pages 967 to 980)

Economic development, job creation, innovation and a nations’ competitiveness are usually attributed to the entrepreneurial activities pursued in those economies. The entrepreneurship phenomena has been widely researched and many factors have been identifies as main drivers of entrepreneurship, including national culture. Culture is believed to shape people’s attitudes, intentions and behaviours. Certain cultures are entrepreneurship-supportive and others are not. Therefore, this study’s main aim is to uncover the connection between culture and entrepreneurship. The finding is that national culture is an important determinant of entrepreneurial behaviours. It was also found that cultural differences have varying degrees of effect on entrepreneurial intention and subsequent behaviours.

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Legal Status of Land Deed Officers in Land Registration for Preventing Land Disputes in Indonesia

Darwin Ginting^a, ^aAssociate Professor of Agrarian Law/National Land Law at Bandung Law College and Parahyangan University of Bandung’s Postgraduate School (Pages 981 to 994)

Land registration involves several different institutions, among others, land deed officers (PPATs), Kelurahan/Desa (Village) Office, and Agrarian Office, each holding different roles in accordance with their own duties and functions. Based on statistical data, land disputes have been consistently increasing year by year, both in number and in quality, with the issue becoming more and more complex. According to earlier research results, there were a number of causes for land disputes, one of which is inaccuracy of PPATs in conducting their duties. Thus, the root of the problems and their solution have to be sought in order for PPATs to contribute to land registration processes from initial stage to final stage and the issuance of a land certificate, which gives a legal certainty to the objects, subject, and status of land titles, as well as protection to land owners. Ultimately, it would bring about conformity, peace, and welfare to Indonesia’s people, the majority of whom own only tiny lands. To investigate the research problem, an analysis widely used in law science was carried out, supported by relevant references, doctrines, and documents. From the research result it can be concluded that the legal status of PPAT was born from the development of state concept, mainly welfare state, where the duty of government, besides maintaining state security, is to actively support societal development process and social economy in a bid to achieve welfare. PPAT agency, being a part of the welfare state, has to play an active role in driving the accomplishment of the main national goal, i.e., welfare in a broad sense. As a measure of enhancing PPAT role in preventing land disputes, its products should be of good quality and defendable, judicially and morally.

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Quality Service Delivery Systems among Government Agencies in Malaysia

Wang Fei^a, Mahiswaran Selvanathan^b, Mahadevan Supramaniam^c, Subaashnii Suppramaniam^d, Yu Xu^e, ^aSEGi University, Malaysia, ^bNational Higher Education Research Institute (IPPTN), Universiti Sains Malaysia (USM), ^cAsia Pacific University of Technology & Innovation (APU), Malaysia, ^dYuzhang Normal University, China, ^eJiangxi Police Institute, Jiangxi, China (Pages 995 to 1020)

Currently, government sectors are facing transformational change involving the emerging importance of quality development world-wide. There is a significant relationship between rankings of satisfaction with public service delivery by district for all service categories. It is important for public service delivery to improve a citizen’s self-confidence. E- Government modifies the government of Malaysia by improvising the service delivery and enhancing quality and performance. Indigenous committees in Malaysia are facing inefficient and lack of accountability which is causing criticism around the word. This criticism puts pressure on a need for improved quality of service delivery among federal government agencies by using key performance indicators (KPIs) to enhance service delivery. Since independence in 1957, the Malaysian government has been actively implementing reforms of government agencies. The government have been committed to improve the quality and performance of public services delivery through innovation. Performance Appraisal System (PAS) is a good strategy that has been implemented to ensure this as it moves faster in the working environment in the Malaysia’s public sector. These research findings will also increase the stock of theoretical and empirical knowledge especially in the Asian context and also form the basis for further research and performance management in this field. The population of this study are from Royal Malaysian Police, Public Works Department, State Education Department, Immigration Department and State Health Department from three states in Malaysia. The findings inform recommendations into efforts to improve the attitude of employees and introduce further reforms in the field of work that must be continued by the Malaysia Government in the context of government agencies so that a “Quality Service Delivery System” can be enhanced and maintained and thus assist in achieving customer satisfaction.