Personality:
1. Don't compare your life to others'. You have no idea what their journey is all about.
2. Don't have negative thoughts of things you cannot control.
Instead invest your energy in the positive present moment.
3. Don't over do; keep your limits.
4. Don't take yourself so seriously; no one else does.
5. Don't waste your precious energy on gossip.
6. Dream more while you are awake.
7. Envy is a waste of time. You already have all you need.
8. Forget issues of the past. Don't remind your partner of his/her mistakes of the past.
That will ruin your present happiness.
9. Life is too short to waste time hating anyone. Don't hate others.
10. Make peace with your past so it won't spoil the present.
11. No one is in charge of your happiness except you.
12. Realize that life is a school and you are here to learn. Problems are simply part of the curriculum
that appear and fade away like algebra class but the lessons you learn will last a lifetime.
13. Smile and laugh more.
14. You don't have to win every argument. Agree to disagree.
Community:
15. Call your family often.
16. Each day give something good to others.
17. Forgive everyone for everything.
18. Spend time with people over the age of 70 & under the age of 6.
19. Try to make at least three people smile each day.
20. What other people think of you is none of your business.
21. Your job will not take care of you when you are sick. Your family and friends will. Stay in touch.
Life:
22. Put GOD first in anything and everything that you think, say and do.
23. GOD heals everything.
24. Do the right things.
25. However good or bad a situation is, it will change.
26. No matter how you feel, get up, dress up and show up.
27. The best is yet to come.
28. Get rid of anything that isn't useful, beautiful or joyful.
29. When you awake alive in the morning, thank GOD for it.
30. If you know GOD you will always be happy. So, be happy.
Thursday, January 6, 2011
Monday, November 1, 2010
Sunday, April 5, 2009
Quiz results
1. Nurussobah completed the quiz "Dr. Phil's Personality Test" with the result The Lively Center of Attention.
Others see you as fresh, lively, charming, amusing, practical, and always interesting; someone who's constantly in the center of attention, but sufficiently well-balanced not one to let it go to their head. They also see you as kind, considerate, and understanding; someone who'll always cheer them up and help them out..
2. Nurussobah completed the quiz "What princess are YOU??? " with the result Ariel .
You are Ariel!.....You are beautiful and can acclomplish anything if you put your mind to it!!!.
3. Nurussobah took the what kind of person are you? quiz and the result is nice person
you can relate to others, very generous,and not a greedy one. people like to be around you. you like to be around others at anytime.
4. Pekerjaan anda yang sepatutnya. quiz and got the result: Cikgu..
Cikgu: Anda memang seorang yg penyayang..suka kanak kanak.Anda tak kisah orang nak tanya anda berulang ulang kali.Anda juga tak kisah utk mengasuh anak anak buah kat rumah.
5. What does your birthday say about you? quiz and the result is December
Loyal and generous. Sexy. Patriotic. Active in games and interactions. Impatient and hasty. Ambitious. Influential in organizations. Fun to be with. Loves to socialize. Loves praises. Loves attention. Loves to be loved. Honest and trustworthy. Not pretending. Short tempered. Changing personality. Not egoistic. Take high pride in oneself. Hates restrictions. Loves to joke. Good sense of humor. Logical.
6. Nurussobah completed the quiz "What kind of wife are you?" with the result You are warm and loving.
You are the perfect wife. Warm, loving, supportive. Your husband appreciates you and values you as a person. You are there for him but you know when to leave him alone. You stand on your own but are receptive to his wants and needs..
7. Nurussobah took the what colour are you? quiz and the result is Blue
You can easily be impressed. You are of the timid kind, but your friends try to push you on.
8. Nurussobah just took the "Whats you true name? (Girls only)" quiz and the result is Nicole.
People trust you with everything and love spending time with you. You love your family and you are a very giving person. Everyone loves your laugh and smile. Your a very cute looking person who looks good in anything.
9. Earth is the element of substance. The people of the element are diverse and strong. They are persistant and enduring. Earth is usually related to being dedicated, determined, relaxed, and loyal.
10. Quiz Dr Fadhilah Kamsah-Bulan Kelahiran & Sifat anda: Sangat setia dan pemurah. * Bersifat patriotik. * Sangat aktif dalam permainan dan pergaulan. * Sikap kurang sabar dan tergesa-gesa. * Bercita-cita tinggi. * Seronok bila didampingi. * Suka bercampur dengan orang. * Suka dipuji, diberi perhatian dan dibelai. * Sangat jujur, amanah dan bertolak ansur. * Tidak pandai berpura-pura. * Cepat marah. * Perangai yang mudah berubah-ubah. * Tidak ego walaupun harga dirinya sangat tinggi. * Benci pada kongkongan. * Suka berlawak. * Pandai buat lawak dan berfikiran logik
Others see you as fresh, lively, charming, amusing, practical, and always interesting; someone who's constantly in the center of attention, but sufficiently well-balanced not one to let it go to their head. They also see you as kind, considerate, and understanding; someone who'll always cheer them up and help them out..
2. Nurussobah completed the quiz "What princess are YOU??? " with the result Ariel .
You are Ariel!.....You are beautiful and can acclomplish anything if you put your mind to it!!!.
3. Nurussobah took the what kind of person are you? quiz and the result is nice person
you can relate to others, very generous,and not a greedy one. people like to be around you. you like to be around others at anytime.
4. Pekerjaan anda yang sepatutnya. quiz and got the result: Cikgu..
Cikgu: Anda memang seorang yg penyayang..suka kanak kanak.Anda tak kisah orang nak tanya anda berulang ulang kali.Anda juga tak kisah utk mengasuh anak anak buah kat rumah.
5. What does your birthday say about you? quiz and the result is December
Loyal and generous. Sexy. Patriotic. Active in games and interactions. Impatient and hasty. Ambitious. Influential in organizations. Fun to be with. Loves to socialize. Loves praises. Loves attention. Loves to be loved. Honest and trustworthy. Not pretending. Short tempered. Changing personality. Not egoistic. Take high pride in oneself. Hates restrictions. Loves to joke. Good sense of humor. Logical.
6. Nurussobah completed the quiz "What kind of wife are you?" with the result You are warm and loving.
You are the perfect wife. Warm, loving, supportive. Your husband appreciates you and values you as a person. You are there for him but you know when to leave him alone. You stand on your own but are receptive to his wants and needs..
7. Nurussobah took the what colour are you? quiz and the result is Blue
You can easily be impressed. You are of the timid kind, but your friends try to push you on.
8. Nurussobah just took the "Whats you true name? (Girls only)" quiz and the result is Nicole.
People trust you with everything and love spending time with you. You love your family and you are a very giving person. Everyone loves your laugh and smile. Your a very cute looking person who looks good in anything.
9. Earth is the element of substance. The people of the element are diverse and strong. They are persistant and enduring. Earth is usually related to being dedicated, determined, relaxed, and loyal.
10. Quiz Dr Fadhilah Kamsah-Bulan Kelahiran & Sifat anda: Sangat setia dan pemurah. * Bersifat patriotik. * Sangat aktif dalam permainan dan pergaulan. * Sikap kurang sabar dan tergesa-gesa. * Bercita-cita tinggi. * Seronok bila didampingi. * Suka bercampur dengan orang. * Suka dipuji, diberi perhatian dan dibelai. * Sangat jujur, amanah dan bertolak ansur. * Tidak pandai berpura-pura. * Cepat marah. * Perangai yang mudah berubah-ubah. * Tidak ego walaupun harga dirinya sangat tinggi. * Benci pada kongkongan. * Suka berlawak. * Pandai buat lawak dan berfikiran logik
Wednesday, September 10, 2008
Evaluating Electronic Financial Records Management in the Implementation of e-Government in Malaysia
THE EUROPEAN CONFERENCE ON INFORMATION MANAGEMENT AND EVALUATION (Presented)
Nurussobah Hussin, W.M.S. Wan Satirah, Mohd Nazir Ahmad
Universiti Teknologi MARA, Shah Alam, Malaysia
nur_huss@yahoo.com
assatirah@salam.uitm.edu.my
nazirfpm@yahoo.com
Abstract: With the introduction of Electronic Government (EG) Flagship Applications in 1996, Malaysian Government agencies create many records in electronic format. The Accountant General Department has developed the electronic financial records system for the use of federal and state public agencies in Malaysia. This study focused on the management of electronic financial records system for federal agencies. This study aims to identify whether the accountability, authenticity and integrity of electronic financial records is considered by the public sector. Two instruments namely questionnaires and guided interview were used in the process of data collection. A qualitative semi structured interviews were held with key players involved in managing financial records in the finance and IT Department in XXX and XXX (GOVERNMENT AGENCIES). The result of the study revealed that the organizations do not have enough skilled staff to meet organization’s records management requirement. The implication of the study is that, to manage the electronic financial records effectively and efficiently, it is important to maintain the integrity of electronic financial records: that is, the records must be complete, accurate, verifiable and secure from unauthorized person. The findings intended to be of use to both the accounting and information professions especially by those who are designing new electronic records systems and those who need to improve existing systems.
Keywords: records management, paper-based records, electronic records, public sector, e-SPKB, policy.
1. Introduction
The advent of e-government is changing the way organizations do business. Traditionally, records have been created on paper and authenticated by signing it in ink. Today, technology is making both paper and ink irrelevant to many business processes. This has all sorts of consequences, but, whether in ink or in an electronic format; a signature must fulfill the same functions: it has to authenticate the signer and the document. In order to use electronic signatures effectively, appropriate technological application need to be selected with the fulfillment of legal obligations.
The effective management of financial records necessitates the co-operation of accounting, auditing, computing and records personnel. Manual and written procedures are needed to define the records management process and its application to accounting and financial records, while financial instructions, audit and accounting manuals, in turn, should reflect the needs of records management. This systematic approach will gradually help to close the present gaps in the capacity to manage financial records and hence strengthen the controls on the management of government finance and the capacity for financial reporting.
In the past years, numerous case studies on management of financial records have been conducted in the developing countries by International Records Management Trust (IRMT). According to one case study in Vietnam in 2002, public awareness of corruption on virtually every continent has focused attention on the need for greater financial accountability. Well maintained records provide the basis for accountants to prepare financial reports on the management of state resources. This report enables parliament and public to see how financial resources have been accounted for and managed. Well-maintained records also permit independent auditors to give the public assurance that the financial records are credible. A well maintained record thus underpins good financial management and accountability and serves the needs of politicians, bureaucrats and citizens.
Since the envisioning of Malaysia being a developed country in the year 2020 and with the introduction of Electronic Government Flagship Applications in 1996, Malaysian government agencies create many records in digital format including financial records. The 7 pilot projects of the Electronic Government Flagship Application are Project Monitoring System (SPP II), Human Resource Management Information System (HRMIS), Generic Office Environment (GOE), Electronic Procurement (EP), Electronic Services (E-Services), Electronic Labour Exchange (ELX) and E-Syariah
In addition, the Accountant General Department has developed four accounting systems under the project of Electronic Government (EG-AG project) as listed below:
a) Sistem Perancangan & Kawalan Bajet Elektronik (eSPKB) (Electronic Budget Planning and Control System) is for Federal Government agencies
b) Sistem Perakaunan Berkomputer Standard Kerajaan Negeri (SPEK) (Standardized State Government Electronic Accounting System) is for state governments
c) SAGA is for statutory bodies
d) Government Financial Management Accounting System (GFMAS) is for accounting departments
This case study focused on the accountability, authenticity and integrity of Sistem Perancangan & Kawalan Bajet Elektronik (eSPKB) in federal government agencies. The eSPKB works in the controlling budget, manages responsible office’s expenditure and expedite the process of preparing financial documents. The eSPKB needs to be connected to National Audit Department’s legacy system for payment and accounting purposes.
2. Objective of the study
The objective of the study is to identify whether the accountability, authenticity and integrity of electronic financial records is considered by the public sector in Malaysia.
3. Literature Review
A record is defined as recorded information in any form, including data in computer systems, created or received and maintained by any organization or person in the transaction of business or the conduct of affairs and kept as evidence of such activity (McKemmish, 2008).
The Records Continuum Research Group (RCRG) of Monash University had developed the Conceptual Models of Records in Business and Socio-legal Contexts which describe the relationship of people, business and records. People conduct business of all kinds with each other, and in the course of doing business, they create and manage records.
Figure 1:Business Recordkeeping
In a business context, optimally recordkeeping forms an integral part of its activity. The following figure shows the conceptual model of recordkeeping where people do business that are governed by external mandates (such as laws, regulations, standards, best practice codes, professional ethics) and internal mandates (such as corporate culture, policies, administrative instructions, delegations, authorities). Authentic records of organizational activities provide evidence of that activity and function as corporate and collective memory. They also provide authoritative sources of value added information as they capture the content and context of the interactions the document.
Figure 2: Records and the Business context
Records management has been acknowledged as a vital component of management resources that helps decision making, avoid failures, and helps meet organizational goals. As a result, it exerts some pressure on organizations to devote more effort to their information handling mechanisms. Records management plays a vital role in ensuring that organizations remain competitive in their respective industries (Chartaby 1991). There are many reasons why records management is crucial, among others, legal compliance. Organizations could be faced with lawsuit and need to produce evidence (Montana, 1997). When records management is in place, be it manual or electronic, the risk of being prosecuted is minimized.
Many people raised concerns about securing electronic and paper records so that the evidence of financial transactions remains authentic and auditable. As one participant noted in the Global Forum Electronic Discussions organized by International Records Management Trust (2003), accountability is fundamental to good governance and therefore records management must be fundamental to the financial management processes, since records management underpins financial management which in turn contributes to good governance. Ensuring authenticity requires active intervention to protect and preserve records. For example, several participants suggested that audit compliance systems had to be developed or strengthened so that there is a direct relationship between the identification of the information to be protected and the protection of the records holding that information. One suggestion was that financial information had to be secure from the time of creation. To achieve that, perhaps only authorized personnel should be allowed access. Password protection was one way to ensure that the control environment is maintained. It shows that the authenticity and integrity of financial records in whatever form is very important to protect and manage because without effective and efficient records management in place, the desired impact of financial and governance reforms is often minimal at best.
According to Duranti (2006), digital records make up 80% of fraud investigation cases, according to the forensic technology team at PricewaterhouseCoopers, which analyzed the last two years worth of investigations. The number of cases handled by the firm has tripled in that time and the average case requires the analysis of 500,000 e-mails and user documents. A trusted recordkeeping system containing records guaranteed authentic by a trusted custodian would avoid the very high costs in financial and human resources incurred by investigators, but none is in place at this time.
Besides that, Gurushanta, Vigi, FICB, MIT (2002), highlighted the essential key points to prove the integrity of electronic record keeping system and the authenticity of electronic records can be demonstrated by adopting the following factors:
a) Sources of data: the source organization (or person) of the data involved.
b) Contemporaneous recording: that the electronic records were captured and the records recorded contemporaneously with, or within a reasonable time after the events to which they relate; (but contemporaneous recording within a particular database is not required).
c) Routine business data: that the data within a record is of a type that is regularly supplied to the organization during the regular activities of the organization from which the record comes.
d) Privileged data: that use in legal proceedings of the data in any particular record does not violate any legal principle of privileged or confidential data that prohibits its disclosure.
e) Data entry: that database capture and entry procedures are part of the "usual and ordinary course of business" of the organization.
f) Industry and national standards: that the organizations conforms to all appropriate standards relating to electronic record systems, including the inputting, importing and storage of data and all provisions relevant to preserving reliability of that data and electronic records system through which they are stored or transmitted.
g) Business reliance: that the organization itself relies upon the electronic records in its database(s) to make business decisions.
h) Retention and disposition of the electronic records are in accordance with legislative requirements are documented.
i) Software reliability: that the software reliably processes the data to which it is applied.
j) Recording of system alterations: that a record of system alterations is kept.
k) Security: proof of the security features used to guarantee the integrity of the total system; at the least the following key points of security should be able to be proved. (Protection against unauthorized access to data and permanent records, processing verification of data, safeguarding communications lines, maintaining backup copies of records for purposes of verification or replacement of falsified, lost or destroyed permanent or temporary records, and a disaster recovery program for electronic images, records and associated data.)
Duranti (2008) in Pre International Council on Archives (ICA) Congress Seminar in Kuala Lumpur identified a number of the digital records challenges as (1)The facility of reproduction and manipulation makes it difficult to identify the final, official, reliable or accurate version, (2)Technological obsolescence makes digital records inaccessible in a very short time span, and (3)Intellectual property and privacy rights are hard to protect.
4. Methodology
In this research, a case study approach was adopted. Eisenhardt (1999) noted that case studies typically combine data collection methods such as questionnaires, interviews, observation and archives. A questionnaire was used as the main research instrument and was administered to staff in financial department and IT department at XXX and XXX. The SPSS (Statistical P6. Conclusion and recommendations
5. Conclusion and Recommendation
As a conclusion, electronic financial records must be created reliably and maintain their integrity and authenticity in order to meet the demands of corporate accountability as well as supporting better management. As the study reveals 95% of the respondents answered that the electronic financial records system (eSPKB) has a security system to protect it from unauthorized person. The security systems used to access the electronic financial system (eSPKB) are password (95%), digital signature (84%), encryption technology (58%), and network security (58%). This is in line with the interview with the Project Manager of Electronic Government’s Application Project; types of security used in eSPKB system are PKI, Encryption technology, Network security, Access Control and Backup.
In addition, the respondents were asked about who has the authority to access the eSPKB. The result of the study shows that the top managers, accountant, authorized person in financial department (user of the system) and the auditor have the responsibility to access the system. For audit purposes, the auditor should request as ‘view’ for viewing information on screen. They cannot make any amendment to the records.
From the study also, 84% of the respondents agreed that their electronic financial records (eSPKB) do have a disaster recovery plan. The XXX Department uses magnetic tape and cartridge as the media to backup the records. The Project Manager of Electronic Government’s Application Project mentioned that there are daily, weekly, monthly, yearly, ad hoc and off-site backup. All backup records that are more than two years will be transferred to the appointed Accountant Office bank. However, more than 50% of the respondents are not aware of this. In addition, 79% of both organizations did not have enough skilled staffs to meet their records management requirement.
Based on the findings, several recommendations are put forward as part of public service reform. The recommendation includes: (1) recruiting a records manager, (2) government agencies should have in place electronic records management policy and guidelines, (3) continuously communicate to the staff regarding the policy and guidelines, the responsibility, and the importance of electronic records management from its creation, dissemination, storage, retention, and disposal, (4) improve the eSPKB system, (5) there need to be appropriate management structures in place to support the operation of the system, including legislation to support the legal admissibility of electronic information if there is no parallel paper system, and finally, (6) provide training to all records keepers.
So far, recruitment process of records managers is quite restricted. Government departments can only get a records manager by application made by the ministries to the Public Service Department. Upon approval, a cadre post will be created in the department. In most departments, records managers are appointed among the existing staff holding other post, such as registrar or executive officer. As a result, their task as records managers become secondary. In these two financial departments, the role as records managers are shared between IT personnel, auditors, accountants and executives.
For training and education, the National Archives of Malaysia has played the pivotal role in providing training program for the public sectors staff in records management. Other institutions that are involved include Malaysian Administrative Modernization and Management Planning Unit (MAMPU) and INTAN. For the higher institutions, the Faculty of Information Management, Universiti Teknologi MARA has been the pioneer in the area of records management in Malaysia. This faculty offers the undergraduate and master’s level program. The undergraduate program is known as the Bsc in Information Studies (Records Management), while currently, the master’s program in Msc. in Information Management allows students to specialized in Records Management. In addition to that, by 2009, Faculty of Information Management will offer a Master of Science in Records and Document Management program. As a result, training for records managers is not only essential but also should be made an ongoing process for services to cope with the development of media and profession.
Besides, eSPKB is a system that centralized in Accountant General (AG). It helps financial department, federal government organized their daily transaction or operation electronically. However, staffs in XXX Department that serve as a user of the system have identified a few problems. By referring to the problems, the system should be improved from time to time until user satisfied with the system provided. In order to improve that system, they need to ask the feedback from the user and implement the records management approach to the system. According to CAATT’s Guidelines for eSPKB system, there are clear information on registration, classification, access and tracking of the records. However, the guidelines are lack of information on retention, disposition and preservation.
National Archive of Malaysia has produced the Electronic Records Management Guideline under the e-SPARK project. The significance of this guideline is that it covers the management of electronic records throughout the entire life cycle including digital preservation. Besides that, National Archives of Malaysia and Accountant General have produced the retention schedule on financial records for the use of the public agencies. Therefore, it is important to ensure that, all the public agencies staff especially record keepers are aware of this guidelines, retention schedules and other existing policies such as National Archive Act 2003, Government Circulations and Directives, ISO 15489, Digital Signature Act 1997, Computer Crime Act, Electronic Commerce Act 2006 and Circulars on email management issued by Jabatan Perkhidmatan Awam (Public Service Department) & MAMPU.
Finally, the government agencies need to provide a vision of where they want to be in five to ten years, when they will be managing a predominantly electronic asset. This implies that new and innovative approaches are required to help ensure the authenticity, integrity and reliability of records in an electronic environment. It has the biggest impact on the Government of Malaysia as a whole.
REFERENCES
Chartaby, K. (1991) “Records Management: quo vadis?” Records Management Control ,3(4) Winter:108-113
Duranti, L. (2008) “The management of electronic Records for Good Governance”, Proceeding of International Congress on Archives, Kuala Lumpur, July
Duranti, L. (2006) “Long Term Preservation of Digital Records: An International Focus”, Proceeding of International Conference Asolo, Sept.
E-Government Policy Framework for Electronic Records Management 2001, [online] http://www.nationalarchives.gov.uk/electronicrecords/pdf/egov_framework.pdf
Eisenhardt, K.M. (1999) Building Theories From Case Study Research, in: Bryman, A. And Bugess, R.G. Qualitative Research, Vol.1. London:Sage, pp. 135-159.
“Evidence-Based Governance in the Electronic Age: Case Study on The Management of Electronic Financial Records In Vietnam. (2002) World Bank/ International Records Management Trust Partnership Project, June.
“IRMT/World Bank Evidence-based Governance in the Electronic Age Global Forum Electronic Discussions”, Summary of Discussion One: Information Technology, Electronic Records, and Record Keeping (2003), [online], http://www.irmt.org/download/DOCUME%7E1/GLOBAL/it.pdf
Mckemmish, S. & Evans, J (2008) ”Recordkeeping and the Importnce of Recordkeeping Metadata”, Proceeding of International Congress on Archives, Kuala Lumpur, July
Montana, J.C. (1997) “Legal Ethics and Records Management.” Records Management Quarterly, 31(4) October:43-4.
“Recordkeeping Metadata Project” (1998), Records Continuum Research Group, [online], http://www.sims.monash.edu.au/research/rcrg/research/spirt/deliver/conrelmod.html
Vigi Gurushanta, FICB, MIT. (2002) “e-Evidence Standard” Proving the integrity, reliability, and trust on electronic records ARMA/CIPS Conference, [online] http://radio.weblogs.com/0117653/gems/ARMA2002eEvidenceStd.pdf#search='eEvidence%20Standard'>
ackage for Social Science) was used as the main statistical analysis tool. As for the interviews, face to face meetings were arranged with the six top managers and key players from both departments where additional and more specific information was gathered. Observation was also employed on how the electronic financial records management system (e-SPKB) was used in the departments.
Nurussobah Hussin, W.M.S. Wan Satirah, Mohd Nazir Ahmad
Universiti Teknologi MARA, Shah Alam, Malaysia
nur_huss@yahoo.com
assatirah@salam.uitm.edu.my
nazirfpm@yahoo.com
Abstract: With the introduction of Electronic Government (EG) Flagship Applications in 1996, Malaysian Government agencies create many records in electronic format. The Accountant General Department has developed the electronic financial records system for the use of federal and state public agencies in Malaysia. This study focused on the management of electronic financial records system for federal agencies. This study aims to identify whether the accountability, authenticity and integrity of electronic financial records is considered by the public sector. Two instruments namely questionnaires and guided interview were used in the process of data collection. A qualitative semi structured interviews were held with key players involved in managing financial records in the finance and IT Department in XXX and XXX (GOVERNMENT AGENCIES). The result of the study revealed that the organizations do not have enough skilled staff to meet organization’s records management requirement. The implication of the study is that, to manage the electronic financial records effectively and efficiently, it is important to maintain the integrity of electronic financial records: that is, the records must be complete, accurate, verifiable and secure from unauthorized person. The findings intended to be of use to both the accounting and information professions especially by those who are designing new electronic records systems and those who need to improve existing systems.
Keywords: records management, paper-based records, electronic records, public sector, e-SPKB, policy.
1. Introduction
The advent of e-government is changing the way organizations do business. Traditionally, records have been created on paper and authenticated by signing it in ink. Today, technology is making both paper and ink irrelevant to many business processes. This has all sorts of consequences, but, whether in ink or in an electronic format; a signature must fulfill the same functions: it has to authenticate the signer and the document. In order to use electronic signatures effectively, appropriate technological application need to be selected with the fulfillment of legal obligations.
The effective management of financial records necessitates the co-operation of accounting, auditing, computing and records personnel. Manual and written procedures are needed to define the records management process and its application to accounting and financial records, while financial instructions, audit and accounting manuals, in turn, should reflect the needs of records management. This systematic approach will gradually help to close the present gaps in the capacity to manage financial records and hence strengthen the controls on the management of government finance and the capacity for financial reporting.
In the past years, numerous case studies on management of financial records have been conducted in the developing countries by International Records Management Trust (IRMT). According to one case study in Vietnam in 2002, public awareness of corruption on virtually every continent has focused attention on the need for greater financial accountability. Well maintained records provide the basis for accountants to prepare financial reports on the management of state resources. This report enables parliament and public to see how financial resources have been accounted for and managed. Well-maintained records also permit independent auditors to give the public assurance that the financial records are credible. A well maintained record thus underpins good financial management and accountability and serves the needs of politicians, bureaucrats and citizens.
Since the envisioning of Malaysia being a developed country in the year 2020 and with the introduction of Electronic Government Flagship Applications in 1996, Malaysian government agencies create many records in digital format including financial records. The 7 pilot projects of the Electronic Government Flagship Application are Project Monitoring System (SPP II), Human Resource Management Information System (HRMIS), Generic Office Environment (GOE), Electronic Procurement (EP), Electronic Services (E-Services), Electronic Labour Exchange (ELX) and E-Syariah
In addition, the Accountant General Department has developed four accounting systems under the project of Electronic Government (EG-AG project) as listed below:
a) Sistem Perancangan & Kawalan Bajet Elektronik (eSPKB) (Electronic Budget Planning and Control System) is for Federal Government agencies
b) Sistem Perakaunan Berkomputer Standard Kerajaan Negeri (SPEK) (Standardized State Government Electronic Accounting System) is for state governments
c) SAGA is for statutory bodies
d) Government Financial Management Accounting System (GFMAS) is for accounting departments
This case study focused on the accountability, authenticity and integrity of Sistem Perancangan & Kawalan Bajet Elektronik (eSPKB) in federal government agencies. The eSPKB works in the controlling budget, manages responsible office’s expenditure and expedite the process of preparing financial documents. The eSPKB needs to be connected to National Audit Department’s legacy system for payment and accounting purposes.
2. Objective of the study
The objective of the study is to identify whether the accountability, authenticity and integrity of electronic financial records is considered by the public sector in Malaysia.
3. Literature Review
A record is defined as recorded information in any form, including data in computer systems, created or received and maintained by any organization or person in the transaction of business or the conduct of affairs and kept as evidence of such activity (McKemmish, 2008).
The Records Continuum Research Group (RCRG) of Monash University had developed the Conceptual Models of Records in Business and Socio-legal Contexts which describe the relationship of people, business and records. People conduct business of all kinds with each other, and in the course of doing business, they create and manage records.
Figure 1:Business Recordkeeping
In a business context, optimally recordkeeping forms an integral part of its activity. The following figure shows the conceptual model of recordkeeping where people do business that are governed by external mandates (such as laws, regulations, standards, best practice codes, professional ethics) and internal mandates (such as corporate culture, policies, administrative instructions, delegations, authorities). Authentic records of organizational activities provide evidence of that activity and function as corporate and collective memory. They also provide authoritative sources of value added information as they capture the content and context of the interactions the document.
Figure 2: Records and the Business context
Records management has been acknowledged as a vital component of management resources that helps decision making, avoid failures, and helps meet organizational goals. As a result, it exerts some pressure on organizations to devote more effort to their information handling mechanisms. Records management plays a vital role in ensuring that organizations remain competitive in their respective industries (Chartaby 1991). There are many reasons why records management is crucial, among others, legal compliance. Organizations could be faced with lawsuit and need to produce evidence (Montana, 1997). When records management is in place, be it manual or electronic, the risk of being prosecuted is minimized.
Many people raised concerns about securing electronic and paper records so that the evidence of financial transactions remains authentic and auditable. As one participant noted in the Global Forum Electronic Discussions organized by International Records Management Trust (2003), accountability is fundamental to good governance and therefore records management must be fundamental to the financial management processes, since records management underpins financial management which in turn contributes to good governance. Ensuring authenticity requires active intervention to protect and preserve records. For example, several participants suggested that audit compliance systems had to be developed or strengthened so that there is a direct relationship between the identification of the information to be protected and the protection of the records holding that information. One suggestion was that financial information had to be secure from the time of creation. To achieve that, perhaps only authorized personnel should be allowed access. Password protection was one way to ensure that the control environment is maintained. It shows that the authenticity and integrity of financial records in whatever form is very important to protect and manage because without effective and efficient records management in place, the desired impact of financial and governance reforms is often minimal at best.
According to Duranti (2006), digital records make up 80% of fraud investigation cases, according to the forensic technology team at PricewaterhouseCoopers, which analyzed the last two years worth of investigations. The number of cases handled by the firm has tripled in that time and the average case requires the analysis of 500,000 e-mails and user documents. A trusted recordkeeping system containing records guaranteed authentic by a trusted custodian would avoid the very high costs in financial and human resources incurred by investigators, but none is in place at this time.
Besides that, Gurushanta, Vigi, FICB, MIT (2002), highlighted the essential key points to prove the integrity of electronic record keeping system and the authenticity of electronic records can be demonstrated by adopting the following factors:
a) Sources of data: the source organization (or person) of the data involved.
b) Contemporaneous recording: that the electronic records were captured and the records recorded contemporaneously with, or within a reasonable time after the events to which they relate; (but contemporaneous recording within a particular database is not required).
c) Routine business data: that the data within a record is of a type that is regularly supplied to the organization during the regular activities of the organization from which the record comes.
d) Privileged data: that use in legal proceedings of the data in any particular record does not violate any legal principle of privileged or confidential data that prohibits its disclosure.
e) Data entry: that database capture and entry procedures are part of the "usual and ordinary course of business" of the organization.
f) Industry and national standards: that the organizations conforms to all appropriate standards relating to electronic record systems, including the inputting, importing and storage of data and all provisions relevant to preserving reliability of that data and electronic records system through which they are stored or transmitted.
g) Business reliance: that the organization itself relies upon the electronic records in its database(s) to make business decisions.
h) Retention and disposition of the electronic records are in accordance with legislative requirements are documented.
i) Software reliability: that the software reliably processes the data to which it is applied.
j) Recording of system alterations: that a record of system alterations is kept.
k) Security: proof of the security features used to guarantee the integrity of the total system; at the least the following key points of security should be able to be proved. (Protection against unauthorized access to data and permanent records, processing verification of data, safeguarding communications lines, maintaining backup copies of records for purposes of verification or replacement of falsified, lost or destroyed permanent or temporary records, and a disaster recovery program for electronic images, records and associated data.)
Duranti (2008) in Pre International Council on Archives (ICA) Congress Seminar in Kuala Lumpur identified a number of the digital records challenges as (1)The facility of reproduction and manipulation makes it difficult to identify the final, official, reliable or accurate version, (2)Technological obsolescence makes digital records inaccessible in a very short time span, and (3)Intellectual property and privacy rights are hard to protect.
4. Methodology
In this research, a case study approach was adopted. Eisenhardt (1999) noted that case studies typically combine data collection methods such as questionnaires, interviews, observation and archives. A questionnaire was used as the main research instrument and was administered to staff in financial department and IT department at XXX and XXX. The SPSS (Statistical P6. Conclusion and recommendations
5. Conclusion and Recommendation
As a conclusion, electronic financial records must be created reliably and maintain their integrity and authenticity in order to meet the demands of corporate accountability as well as supporting better management. As the study reveals 95% of the respondents answered that the electronic financial records system (eSPKB) has a security system to protect it from unauthorized person. The security systems used to access the electronic financial system (eSPKB) are password (95%), digital signature (84%), encryption technology (58%), and network security (58%). This is in line with the interview with the Project Manager of Electronic Government’s Application Project; types of security used in eSPKB system are PKI, Encryption technology, Network security, Access Control and Backup.
In addition, the respondents were asked about who has the authority to access the eSPKB. The result of the study shows that the top managers, accountant, authorized person in financial department (user of the system) and the auditor have the responsibility to access the system. For audit purposes, the auditor should request as ‘view’ for viewing information on screen. They cannot make any amendment to the records.
From the study also, 84% of the respondents agreed that their electronic financial records (eSPKB) do have a disaster recovery plan. The XXX Department uses magnetic tape and cartridge as the media to backup the records. The Project Manager of Electronic Government’s Application Project mentioned that there are daily, weekly, monthly, yearly, ad hoc and off-site backup. All backup records that are more than two years will be transferred to the appointed Accountant Office bank. However, more than 50% of the respondents are not aware of this. In addition, 79% of both organizations did not have enough skilled staffs to meet their records management requirement.
Based on the findings, several recommendations are put forward as part of public service reform. The recommendation includes: (1) recruiting a records manager, (2) government agencies should have in place electronic records management policy and guidelines, (3) continuously communicate to the staff regarding the policy and guidelines, the responsibility, and the importance of electronic records management from its creation, dissemination, storage, retention, and disposal, (4) improve the eSPKB system, (5) there need to be appropriate management structures in place to support the operation of the system, including legislation to support the legal admissibility of electronic information if there is no parallel paper system, and finally, (6) provide training to all records keepers.
So far, recruitment process of records managers is quite restricted. Government departments can only get a records manager by application made by the ministries to the Public Service Department. Upon approval, a cadre post will be created in the department. In most departments, records managers are appointed among the existing staff holding other post, such as registrar or executive officer. As a result, their task as records managers become secondary. In these two financial departments, the role as records managers are shared between IT personnel, auditors, accountants and executives.
For training and education, the National Archives of Malaysia has played the pivotal role in providing training program for the public sectors staff in records management. Other institutions that are involved include Malaysian Administrative Modernization and Management Planning Unit (MAMPU) and INTAN. For the higher institutions, the Faculty of Information Management, Universiti Teknologi MARA has been the pioneer in the area of records management in Malaysia. This faculty offers the undergraduate and master’s level program. The undergraduate program is known as the Bsc in Information Studies (Records Management), while currently, the master’s program in Msc. in Information Management allows students to specialized in Records Management. In addition to that, by 2009, Faculty of Information Management will offer a Master of Science in Records and Document Management program. As a result, training for records managers is not only essential but also should be made an ongoing process for services to cope with the development of media and profession.
Besides, eSPKB is a system that centralized in Accountant General (AG). It helps financial department, federal government organized their daily transaction or operation electronically. However, staffs in XXX Department that serve as a user of the system have identified a few problems. By referring to the problems, the system should be improved from time to time until user satisfied with the system provided. In order to improve that system, they need to ask the feedback from the user and implement the records management approach to the system. According to CAATT’s Guidelines for eSPKB system, there are clear information on registration, classification, access and tracking of the records. However, the guidelines are lack of information on retention, disposition and preservation.
National Archive of Malaysia has produced the Electronic Records Management Guideline under the e-SPARK project. The significance of this guideline is that it covers the management of electronic records throughout the entire life cycle including digital preservation. Besides that, National Archives of Malaysia and Accountant General have produced the retention schedule on financial records for the use of the public agencies. Therefore, it is important to ensure that, all the public agencies staff especially record keepers are aware of this guidelines, retention schedules and other existing policies such as National Archive Act 2003, Government Circulations and Directives, ISO 15489, Digital Signature Act 1997, Computer Crime Act, Electronic Commerce Act 2006 and Circulars on email management issued by Jabatan Perkhidmatan Awam (Public Service Department) & MAMPU.
Finally, the government agencies need to provide a vision of where they want to be in five to ten years, when they will be managing a predominantly electronic asset. This implies that new and innovative approaches are required to help ensure the authenticity, integrity and reliability of records in an electronic environment. It has the biggest impact on the Government of Malaysia as a whole.
REFERENCES
Chartaby, K. (1991) “Records Management: quo vadis?” Records Management Control ,3(4) Winter:108-113
Duranti, L. (2008) “The management of electronic Records for Good Governance”, Proceeding of International Congress on Archives, Kuala Lumpur, July
Duranti, L. (2006) “Long Term Preservation of Digital Records: An International Focus”, Proceeding of International Conference Asolo, Sept.
E-Government Policy Framework for Electronic Records Management 2001, [online] http://www.nationalarchives.gov.uk/electronicrecords/pdf/egov_framework.pdf
Eisenhardt, K.M. (1999) Building Theories From Case Study Research, in: Bryman, A. And Bugess, R.G. Qualitative Research, Vol.1. London:Sage, pp. 135-159.
“Evidence-Based Governance in the Electronic Age: Case Study on The Management of Electronic Financial Records In Vietnam. (2002) World Bank/ International Records Management Trust Partnership Project, June.
“IRMT/World Bank Evidence-based Governance in the Electronic Age Global Forum Electronic Discussions”, Summary of Discussion One: Information Technology, Electronic Records, and Record Keeping (2003), [online], http://www.irmt.org/download/DOCUME%7E1/GLOBAL/it.pdf
Mckemmish, S. & Evans, J (2008) ”Recordkeeping and the Importnce of Recordkeeping Metadata”, Proceeding of International Congress on Archives, Kuala Lumpur, July
Montana, J.C. (1997) “Legal Ethics and Records Management.” Records Management Quarterly, 31(4) October:43-4.
“Recordkeeping Metadata Project” (1998), Records Continuum Research Group, [online], http://www.sims.monash.edu.au/research/rcrg/research/spirt/deliver/conrelmod.html
Vigi Gurushanta, FICB, MIT. (2002) “e-Evidence Standard” Proving the integrity, reliability, and trust on electronic records ARMA/CIPS Conference, [online] http://radio.weblogs.com/0117653/gems/ARMA2002eEvidenceStd.pdf#search='eEvidence%20Standard'>
ackage for Social Science) was used as the main statistical analysis tool. As for the interviews, face to face meetings were arranged with the six top managers and key players from both departments where additional and more specific information was gathered. Observation was also employed on how the electronic financial records management system (e-SPKB) was used in the departments.
Wednesday, August 20, 2008
TEKNIK BEKERJA YANG EFEKTIF MENURUT PERSPEKTIF ISLAM (Panduan Al Quran dan Hadith)
DRAFT
1. AMANAH
a. Allah swt tidak suka kepada orang yang bersifast khianat.
Sesungguhnya Allah tidak suka kepada orang-orang yang selalu melakukan khianat, lagi sentiasa berdosa. (An-Nisa: 107)
b. Tidak sempurna iman seseorang tanpa sifat amanah.
Sabda Rasulullah saw: Tidak sempurna iman bagi orang yang tidak beramanah dan tidak sempurna agama bagi orang yang tidak menepati janji (Riwayat Ahmad)
c. Tidak amanah adalah satu tanda munafik
Sabda Rasulullah saw: Ada empat perkara, sesiapa yang melakukannya maka ia adalah seorang munafik yang tulen. Sesiapa yang melakukan salah satu daripada empat perkara itu, maka ia mempunyai salah satu daripada sifat munafik, hingga dia meninggalkannya. Empat sifat itu ialah: Apabila diamanahkan ia khianat, Apabila bercerita ia dusta, Apabila berjanji ia mungkir, dan Apabila bertengkar ia mengenepi kebenaran. (Riwayat Ahmad)
d. Menunaikan amanah adalah tugas yang berat
Bahawa itu adalah sesuatu amanah dan ia di hari qiamat akan menjadi kerugian dan penyesalan kecuali bagi orang yang mengambilnya dengan cara hak serta menunaikan kewajipan yang terpikul di atas bahunya.(Riwayat Muslim)
e. Amanah membawa rezeki
Sabda Rasulullah swa: Amanah membawa rezeki dan khianat membawa kefakiran (Riwayat Ad-Dailami)
2. BEKERJASAMA
a. Setiap orang mendapat ganjaran yang berpanjangan untuk setiap pertolongan yang diberikannya
Sesiapa yang member Syafa’at yang baik, nescaya ia akan memperoleh bahagian (pahala) daripadanya dan sesiapa yang memberikan Syafaat yang buruk, nescaya ia akan mendapat bahagian (dosa) daripadanya dan ingatlah Allah maha berkuasa atas tiap-tiap sesuatu (An Nisa – 85)
b. Tolong menolong antara saudara mara, teman sejawat dan jiran tetangga
Dan hendaklah kamu beribadat kepada Allah dan janganlah kamu sekutukan Dia dengan sesuatu apa jua dan hendaklah kamu berbuat baik kepada kedua ibu bapa, dan kaum kerabat, dan anak-anak yatim dan orang-orang miskin, dan jiran tetangga yang dekat serta jauh, dan rakan sejawat dan orang musafir yang terlantar dan juga hamba yang kamu miliki (An-Nisa: 36)
c. Sifat orang beriman suka tolong menolong kearah kebaikan
Dan orang-orang yang beriman, lelaki dan perempuan, setengahnya menjadipenolong bagi setengahnyayang lain, mereka menyuruh berbuat kebaikan, dan melarang daripada berbuat kejahatan dan mereka mendirikan sembahyang dan member zakat serta taar kepada Allah dan Rasulnya. Mereka itu akan diberi rahmat oleh Allah. (At Taubah: 71)
d. Membantu orang dengan cara yang betul melalui jawatan rasmi dikira mendapat pahala
Abu Musa Al-Ash’ary (r.a) berkata:
Bersabda nabi s.a.w., Sesungguhnya orang muslim yang menjadi bendahari yang amanah, yang melaksanakan apa-apa yang diperintahkan kepadanya dengan sempurna dan suka hati, memberikanya kepada sesiapa yang diperintahkan memberikannya, maka bendahari itu termasuk salah seorang yang mendapat pahala sedekah. (Muttafaq ‘alaih)
e. Belas kasihan dan tolong menolong sesama manusia
Orang Islam itu adalah bersaudara, oleh itu ia tidak boleh menzalimi dan mengkhianatinya, sesiapa yang menolong saudaranya nescaya Allah akan menolongnya. Sesiapa yang menghilangkan kesusahan orang islam nescaya
Allah akan menghilangkan daripadanya kesusahan-kesusahan pada hari qiamat. (Riwayat Ahmad)
3. BERTANGGUNGJAWAB
a. Setiap orang hendaklah bertanggungjawab
Setiap kamu adalah pengembala dan setiap kamu adalah bertanggungjawab terhadap orang bawahannya. Setiap kamu adalah penjaga dan setiap kamu juga adalah bertanggungjawab terhadap jagaannya. (Riwayat Ahmad)
b. Bertanggungjawab dlm melaksanakan janji yg dilafazkan
Dan sempurnakan perjanjian (dengan Allah dan dengan manusia) sesungguhnya perjanjian itu akan ditanya. (Al isra ayat 34)
c. Tanggungjawab perlu dipikul sendiri
Allah tidak memberati seseorang melainkan apa yang terdaya olehnya. Ia mendapat pahala kebaikan yang diusahakannya, dan ia juga menanggung dosa kejahatan yang diusahakannya. (Al baqarah ayat 286)
d. Orang yang tidak bertanggungjawab akan melakukan banyak kemudharatan.
Dan apa jua yang meninmpa kamu dari sesuatu kesusahan, maka ia adalah disebabkan oleh apa yang kamu lakukan (dari perbuatan-perbuatan yang salah dan dosa)
TO BE CONTINUE...
1. AMANAH
a. Allah swt tidak suka kepada orang yang bersifast khianat.
Sesungguhnya Allah tidak suka kepada orang-orang yang selalu melakukan khianat, lagi sentiasa berdosa. (An-Nisa: 107)
b. Tidak sempurna iman seseorang tanpa sifat amanah.
Sabda Rasulullah saw: Tidak sempurna iman bagi orang yang tidak beramanah dan tidak sempurna agama bagi orang yang tidak menepati janji (Riwayat Ahmad)
c. Tidak amanah adalah satu tanda munafik
Sabda Rasulullah saw: Ada empat perkara, sesiapa yang melakukannya maka ia adalah seorang munafik yang tulen. Sesiapa yang melakukan salah satu daripada empat perkara itu, maka ia mempunyai salah satu daripada sifat munafik, hingga dia meninggalkannya. Empat sifat itu ialah: Apabila diamanahkan ia khianat, Apabila bercerita ia dusta, Apabila berjanji ia mungkir, dan Apabila bertengkar ia mengenepi kebenaran. (Riwayat Ahmad)
d. Menunaikan amanah adalah tugas yang berat
Bahawa itu adalah sesuatu amanah dan ia di hari qiamat akan menjadi kerugian dan penyesalan kecuali bagi orang yang mengambilnya dengan cara hak serta menunaikan kewajipan yang terpikul di atas bahunya.(Riwayat Muslim)
e. Amanah membawa rezeki
Sabda Rasulullah swa: Amanah membawa rezeki dan khianat membawa kefakiran (Riwayat Ad-Dailami)
2. BEKERJASAMA
a. Setiap orang mendapat ganjaran yang berpanjangan untuk setiap pertolongan yang diberikannya
Sesiapa yang member Syafa’at yang baik, nescaya ia akan memperoleh bahagian (pahala) daripadanya dan sesiapa yang memberikan Syafaat yang buruk, nescaya ia akan mendapat bahagian (dosa) daripadanya dan ingatlah Allah maha berkuasa atas tiap-tiap sesuatu (An Nisa – 85)
b. Tolong menolong antara saudara mara, teman sejawat dan jiran tetangga
Dan hendaklah kamu beribadat kepada Allah dan janganlah kamu sekutukan Dia dengan sesuatu apa jua dan hendaklah kamu berbuat baik kepada kedua ibu bapa, dan kaum kerabat, dan anak-anak yatim dan orang-orang miskin, dan jiran tetangga yang dekat serta jauh, dan rakan sejawat dan orang musafir yang terlantar dan juga hamba yang kamu miliki (An-Nisa: 36)
c. Sifat orang beriman suka tolong menolong kearah kebaikan
Dan orang-orang yang beriman, lelaki dan perempuan, setengahnya menjadipenolong bagi setengahnyayang lain, mereka menyuruh berbuat kebaikan, dan melarang daripada berbuat kejahatan dan mereka mendirikan sembahyang dan member zakat serta taar kepada Allah dan Rasulnya. Mereka itu akan diberi rahmat oleh Allah. (At Taubah: 71)
d. Membantu orang dengan cara yang betul melalui jawatan rasmi dikira mendapat pahala
Abu Musa Al-Ash’ary (r.a) berkata:
Bersabda nabi s.a.w., Sesungguhnya orang muslim yang menjadi bendahari yang amanah, yang melaksanakan apa-apa yang diperintahkan kepadanya dengan sempurna dan suka hati, memberikanya kepada sesiapa yang diperintahkan memberikannya, maka bendahari itu termasuk salah seorang yang mendapat pahala sedekah. (Muttafaq ‘alaih)
e. Belas kasihan dan tolong menolong sesama manusia
Orang Islam itu adalah bersaudara, oleh itu ia tidak boleh menzalimi dan mengkhianatinya, sesiapa yang menolong saudaranya nescaya Allah akan menolongnya. Sesiapa yang menghilangkan kesusahan orang islam nescaya
Allah akan menghilangkan daripadanya kesusahan-kesusahan pada hari qiamat. (Riwayat Ahmad)
3. BERTANGGUNGJAWAB
a. Setiap orang hendaklah bertanggungjawab
Setiap kamu adalah pengembala dan setiap kamu adalah bertanggungjawab terhadap orang bawahannya. Setiap kamu adalah penjaga dan setiap kamu juga adalah bertanggungjawab terhadap jagaannya. (Riwayat Ahmad)
b. Bertanggungjawab dlm melaksanakan janji yg dilafazkan
Dan sempurnakan perjanjian (dengan Allah dan dengan manusia) sesungguhnya perjanjian itu akan ditanya. (Al isra ayat 34)
c. Tanggungjawab perlu dipikul sendiri
Allah tidak memberati seseorang melainkan apa yang terdaya olehnya. Ia mendapat pahala kebaikan yang diusahakannya, dan ia juga menanggung dosa kejahatan yang diusahakannya. (Al baqarah ayat 286)
d. Orang yang tidak bertanggungjawab akan melakukan banyak kemudharatan.
Dan apa jua yang meninmpa kamu dari sesuatu kesusahan, maka ia adalah disebabkan oleh apa yang kamu lakukan (dari perbuatan-perbuatan yang salah dan dosa)
TO BE CONTINUE...
Monday, August 11, 2008
FACING DEATH
KEHIDUPAN DI DUNIA INI HANYA SEMENTARA
Kita semua akan menghadapi saat kematian, saat di alam barzah dan di akhirat kelak dimana amalan kita dihitung.
Jam terus berdetik… entah esok bernafas lagi?
Cukupkah bekalan kita?
Diterimakah ibadah kita?
Bersediakah kita menghadapi hari kematian?
Adakah Allah ampunkan dosa kita?
Adakah kita maafkan semua orang yang mengenali kita?
Adakah kita ahli syurga?
Adakah kita ahli neraka?
Bagaimanakah siksaannya?
Nak bayangkan masuk penjara pun kita takut …
KEHIDUPAN DI DUNIA INI SINGKAT…
Adakah kita seimbang di dalam mengejar dunia dan akhirat atau hanya dunia semata-mata?
Bagaimana untuk pastikan bahawa kita tidak sia-siakan dengan perkara-perkara yang merugikan, yang merungsingkan, yang menyiksakan dll?
Bagaimana untuk pastikan bahawa hidup kita diisi dengan Ketakwaan, Kemesraan, Kasih Sayang, Kegembiraan dan Ketenangan agar kita tidak terkilan dikemudian hari?
Eeee…takutnya nak menghadapi hari kematian yang entah esok atau lusa…
YA ALLAH, BERIKANLAH AKU & SAUDARA2KU KEKUATAN UNTUK BERUSAHA MENJADI HAMBA MU YANG MENDAPAT KEBAHAGIAAN DUNIA DAN JUGA KEBAHAGIAAN AKHIRAT. AMIN.
Kita semua akan menghadapi saat kematian, saat di alam barzah dan di akhirat kelak dimana amalan kita dihitung.
Jam terus berdetik… entah esok bernafas lagi?
Cukupkah bekalan kita?
Diterimakah ibadah kita?
Bersediakah kita menghadapi hari kematian?
Adakah Allah ampunkan dosa kita?
Adakah kita maafkan semua orang yang mengenali kita?
Adakah kita ahli syurga?
Adakah kita ahli neraka?
Bagaimanakah siksaannya?
Nak bayangkan masuk penjara pun kita takut …
KEHIDUPAN DI DUNIA INI SINGKAT…
Adakah kita seimbang di dalam mengejar dunia dan akhirat atau hanya dunia semata-mata?
Bagaimana untuk pastikan bahawa kita tidak sia-siakan dengan perkara-perkara yang merugikan, yang merungsingkan, yang menyiksakan dll?
Bagaimana untuk pastikan bahawa hidup kita diisi dengan Ketakwaan, Kemesraan, Kasih Sayang, Kegembiraan dan Ketenangan agar kita tidak terkilan dikemudian hari?
Eeee…takutnya nak menghadapi hari kematian yang entah esok atau lusa…
YA ALLAH, BERIKANLAH AKU & SAUDARA2KU KEKUATAN UNTUK BERUSAHA MENJADI HAMBA MU YANG MENDAPAT KEBAHAGIAAN DUNIA DAN JUGA KEBAHAGIAAN AKHIRAT. AMIN.
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