INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE (IJRISS)

ISSN No. 2454-6186 | DOI: 10.47772/IJRISS | Volume IX Issue XI November 2025

Implementation of Good Governance and Government

Transformation Programs in Local Authorities: A Case Study of

Kelantan, Malaysia

Wan Ahmad Tirmizi Wan Sulaiman¹, Nazli Aziz²

¹Faculty of Administrative Science and Policy Studies, Universiti Teknologi MARA Kelantan, Malaysia

²Faculty of Business, Economics and Social Development, Universiti Malaysia Terengganu, Malaysia

DOI: https://dx.doi.org/10.47772/IJRISS.2025.91100381

Received: 28 November 2025; Accepted: 05 December 2025; Published: 11 December 2025

ABSTRACT

This research examines the implementation of the Good Governance and Government Transformation Programs

(GTP) at the local government level in Kelantan between 2010 and 2020. This timeframe reflects the

implementation of the GTP by the Malaysian government. The study aims to evaluate how local governments

implement The Government Transformation Programs within the framework of good governance. This research

employs a qualitative case study approach guided by the UNDP (1997) good governance model and the Modified

Political System Theory. The findings indicate that local governments, as the closest administrative units to

citizens, functioned as mediators between federal and state governments, enabling impartial governance

implementation. Their practices demonstrated an adaptation of federal and state approaches to local socio-

economic, political, and cultural contexts. This coordination shows that elements of good governance emerged

as the GTP’s top-down initiatives were operationalized through bottom-up processes. However, the local

governments’ ability to implement key indicators of good governance participation, transparency, and

accountability varied across the indicators.

Keywords: Transformation, good governance, local authorities, accountability, transparency, public

participation

INTRODUCTION

Public sector transformation has become a central agenda for governments seeking to enhance governance

capacity, stimulate socio-economic development, and achieve long-term national aspirations. In Malaysia, such

efforts gained significant momentum under the leadership of the country’s sixth Prime Minister, Najib Razak

(April 2009–April 2018), with the introduction of the Government Transformation Programme (GTP). Launched

on 28 January 2010, the GTP represented a major policy initiative aimed at reshaping the Malaysian public

service into a more dynamic, efficient, and competitive institution. Although formally a non-binding policy, its

implementation was effectively mandatory across federal, state, and local levels of administration, reflecting its

importance within the Barisan Nasional (BN) government’s broader reform agenda.

Anchored in the 1Malaysia philosophy of “People First, Performance Now,” the GTP sought to prioritise issues

of public concern and enhance the delivery of basic services nationwide. These objectives were closely aligned

with the Federal Government’s National Key Result Areas (NKRA), which addressed seven critical domains:

reducing crime, combating corruption, improving educational outcomes, raising low-income household levels,

strengthening rural infrastructure, enhancing urban public transportation, and managing the rising cost of living.

The GTP was rolled out in three phases (2010–2012, 2013–2014, and 2015–2020), each designed to build upon

earlier achievements while responding to evolving administrative and socio-economic challenges. Operationally,

Page 4840

ww w .rsisinternational.org

INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE (IJRISS)

ISSN No. 2454-6186 | DOI: 10.47772/IJRISS | Volume IX Issue XI November 2025

the Performance Management and Delivery Unit (PEMANDU) within the Prime Minister’s Department was

tasked with driving the programme and ensuring that its targets were systematically monitored and achieved.

Malaysia’s adoption of the GTP also reflected broader global trends in public sector reform that emphasise

corporate-style management practices, performance measurement, and citizen-centric service delivery. These

approaches resonate with the principles of the Sustainable Development Goals (SDGs), particularly those related

to effective institutions, inclusive development, and sustainable governance. However, because the GTP was a

non-statutory initiative, its continuity was not guaranteed beyond political transitions.

Within this national framework, Local Authorities (Pihak Berkuasa Tempatan, PBT) constitute a critical tier in

translating top-down transformation initiatives into tangible, community-level outcomes. As the closest

administrative unit to citizens, Local authorities play an essential role in operationalising bottom-up governance

practices aligned with the 1Malaysia ethos of bringing public administration closer to the people. This study

therefore examines the implementation of the GTP at the local government level, with particular attention to

rural Local authorities in the state of Kelantan. By focusing on these local authorities, the study aims to deepen

understanding of how national transformation policies are interpreted, adapted, and executed at the grassroots

level within a predominantly rural socio-political context.

LITERATURE REVIEW

Transformation Agenda in Malaysia

The transformation agenda within the government can occur in political, social, economic, and administrative

aspects. Existing studies related to the transformation agenda in Malaysia are broadly clustered according to

socioeconomic and sociopolitical elements. Comparisons are also made to provide an overview of research

trends abroad regarding transformation agendas. Subsequently, the discussion focuses more specifically on the

GTP.

The first aspect concerns socioeconomic transformation. In the context of policies involving governmental

transformation, past studies in Malaysia have primarily focused on policies related to economic growth, poverty

eradication, development planning, corporatization, and so forth. Generally, studies on the nation’s

socioeconomic transformation agenda can be divided into two groups. Recent empirical studies (Tahir, 2019;

Adnan, 2019; Yusoff, 2018; Ishak, 2017; Mohamad, 2016) emphasize the transformation of the industrial and

services sectors in Malaysia, touching on aspects of poverty within the context of Malaysia as an emerging

economy. Meanwhile, studies from the late 20th century to the early 21st century (Hirschman, 2001; Drebble,

2000; Brookfield, 1994; Abdul Rahman, 1996; Salleh & Meyanathan, 1993; Leete, 1996) focused on

transformation policies from the agricultural sector to the industrial sector, which successfully reduced the

country’s poverty rate.

Good Governance

Previous studies on good governance in Malaysia have focused on indicators, implementation, and public

perception. In the early stages, when the concept of good governance began receiving academic attention,

discussions primarily centered on its concepts and criteria. Over time, good governance began to be analysed

within a broader context. Scholarly work gradually shifted toward the agenda of public sector transformation.

The indicators of good governance used by researchers—either comprehensively or specifically—depend on the

objectives of their respective studies.

Most early studies on good governance in the 1990s and the first decade of the 21st century concentrated on the

concept, characteristics, and criteria of good governance. This is understandable, as the approaches and practices

of good governance were beginning to gain traction in academic discourse. The works of the Asian Development

Bank (1995), UNDP (2007), Al-Qudsy et al. (2008), and Mohd Yaakub and Chong (2004) are examples of

studies that focused on the indicators of good governance.

Page 4841

ww w .rsisinternational.org

INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE (IJRISS)

ISSN No. 2454-6186 | DOI: 10.47772/IJRISS | Volume IX Issue XI November 2025

From the perspective of public administration and management, there are several scholarly writings that are

closely related to this study. Generally, good governance is used as a foundation to understand the level of

efficiency, participation, and integrity of the public sector in Malaysia. Siddiquee & Mohamed (2007) examined

administrative reforms in the Malaysian public sector in general, employing NGO involvement in government

agency engagement processes as an indicator. The involvement of NGOs is said to have contributed to enhancing

good governance practices in public sector reforms in Malaysia. Nen (2017) similarly emphasized the role of

diverse actors in the practice of good governance within the public sector; however, he highlighted the

engagement of the private sector together with the public sector in strengthening good governance practices in

Malaysian public administration and management. Jamaiudin (2019), meanwhile, focused on public acceptance

of good governance in Malaysia. Said (2016) discussed the relationship between good governance and the overall

integrity system of the public sector in Malaysia. Their works collectively emphasize the role of the government

in applying the principles of good governance.

Local Authorities

Studies by Pang (1997, 1988, 1989), Hussain (1991) and Zahari (1991) are among the publications that serve as

key references for understanding the scope of jurisdiction and administrative structure of local authorities (PBT)

in the 20th century. In line with the years in which these works were published, the concept of NPM (New Public

Management) was not applied in analysing the functions and powers of local authorities. Nevertheless, their

studies are important foundations for understanding issues that continue to emerge in the context of local

government governance in Malaysia today.

Academic discussions related to local authorities in the 1990s also revolved around financial matters. This line

of discussion corresponded with Malaysia’s development context at the time, which emphasised government

revenues and expenditures as indicators of development. Tayib (1996, 1999) analysed problems faced by local

authorities, particularly those related to financial reporting. Meanwhile, Pang (1997) and Abdullah (1992)

elaborated on the local government financial system in Malaysia. These works provide an understanding of the

sources of revenue and the financial jurisdiction of local governments derived from the State and Federal

Governments.

In the 21st century, research on local authorities has been dominated by issues of governance (including Ali,

2020; Abdul Rahman, 2020; Meerangani, 2018; Daud, 2018; Phang, 2008). Ali’s (2020) study emphasises the

importance of public participation as decision-makers in local authority planning. The study uses NPM indicators

to analyse decision-making methods within Malaysian local authorities. Meanwhile, Abdul Rahman (2020)

focuses on the need to reinstate local government elections to ensure that local authorities in Malaysia

democratically involve local residents in choosing their representatives. His view reflects the arguments put

forward by Phang (2013, 2008, 2007). A similar study was also conducted by Manaf (2012) regarding public

participation among local authorities in Malaysia.

METHODOLOGY

The foundation of this research methodology is the qualitative approach. The qualitative approach is used to gain

an in-depth understanding of the research subject regarding the implementation of the GTP by examining its

execution by local authorities (PBT) in Kelantan. This approach aligns with the goals and objectives of the study,

which are to explore questions or statements rather than hypotheses. Question vocabulary such as the extent to

which, to what level, how, and similar forms are employed to obtain, collect, and analyse data. The qualitative

approach evolves, develops, and remains “open” in line with the advancement of case study research (Robson,

2011), which will be elaborated in the subsequent sub-topic. Qualitative methodology is also a popular method

for analysing complex government policies (Connaway & Powell, 2010) such as the GTP.

The data collected and analysed were obtained from two main sources: primary sources and secondary sources.

The primary sources were derived from interviews with informants. Interviews served as the main source to

strengthen the findings of the study. In addition to interviews, the library method was used to obtain secondary

data. Secondary sources such as government documents, directives, books, journals, newspapers (print and

Page 4842

ww w .rsisinternational.org

INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE (IJRISS)

ISSN No. 2454-6186 | DOI: 10.47772/IJRISS | Volume IX Issue XI November 2025

online), and government portals were obtained from libraries/resource rooms in universities, ministries, and

parliament/state legislative assembly offices.

Discourse analysis techniques were used to analyse data and information obtained from both primary sources

(interviews) and relevant secondary sources (Malaysia Plans, annual agency reports, newspapers, and portals)

(see Bryman & Bell 2007; Bryman 2008). The data obtained were triangulated to identify themes relevant to the

study. Data triangulation involves collecting data using more than one technique. This study employs a

combination of data through discourse analysis to strengthen the research (Ruenwai 2006; Creswell 2009). This

combination of techniques provides a clearer picture of issues related to theory and practice in public policy.

Robson (2011) states that triangulation helps address issues of research validity. Triangulated data from various

sources form the basis for the evidential arguments of the study (White & Marsh 2006). Moreover, this approach

is suitable for studies using a case study strategy (Glazier & Powell in Forrest, 2006).

The use of statistical data in this study does not indicate the adoption of mixed methods. Statistical reporting

from various official reports and documents serves only as supplementary information and forms part of the

recommendation process that supports the main qualitative findings (McNabb, 2004). Statistical data are not the

primary focus of the research design; instead, they serve as an addition to the qualitative analysis obtained from

the study. This research does not aim to demonstrate the success of the GTP through the government's specified

NKRAs using quantitative data.

The number of informants involved in the interview for this study is 40 people. The sample of informants was

divided based on their positions and scope of duties as follows;

(i) 22 senior officers among the members of the local authority (PBT);

(ii) 16 individuals consisting of JKKK Chairpersons / Penggawa / Penghulu / District and Land Office Officers;

(iii) 2 officers from PEMANDU.

DISCUSSION

Awareness of the Implementation of GTP in Local Authorities in Kelantan

Based on the interviews conducted, all informants among the local authority administrators stated that they have

implemented the Government Transformation Programme (GTP) within their respective local authorities.

However, the level of implementation varies between local authorities. The methods of service delivery are

carried out through collaborative networks between local authorities and other government and private agencies.

Most administrators reported that the extent of GTP implementation depends on the financial capacity and

available infrastructure of each local authority. The focus of GTP implementation is directed towards National

Key Result Areas (NKRAs) that are relevant to the status and functions of rural local authorities, based on their

socioeconomic development levels and geographical location in Kelantan.

Table 1.1: Awareness of GTP Implementation in Service Delivery at Local Authorities in Kelantan

No

1

Local Authorities

Awareness of GTP Implementation

Level of Awareness

Pasir Puteh District Council

Pasir Mas District Council

Tanah Merah District Council

Ketereh District Council

Machang District Council

Yes

75%

70%

2

3

4

5

Page 4843

ww w .rsisinternational.org

INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE (IJRISS)

ISSN No. 2454-6186 | DOI: 10.47772/IJRISS | Volume IX Issue XI November 2025

6

Bachok District Council

Kuala Krai District Council

Jeli District Council

Yes

70%

65%

55%

80%

7

8

9

Tumpat District Council

Gua Musang District Council

Dabong District Council

Kota Bharu Municipal Council

10

11

12

The analysis of interview findings indicates that rural Local Authorities (PBT), as implementing agencies for

the Federal Government but operating within the jurisdiction of State Governments, frequently engage a wide

range of stakeholders in the implementation of the GTP. This multi-stakeholder involvement in delivering

services related to the two NKRA elements reflects the incorporation of participatory principles consistent with

the Good Governance framework (Ossenbrink, 2019; Gisselquist, 2012; UNESCAP, n.d.). For instance, Local

authorities routinely collaborate with Federal Government agencies such as JKR, PEMANDU, KPKT, JKM,

KPM, KPT, KKM and others. At the State Government level, cooperation is established with agencies including

the SUK, ICU, UPEN, District and Land Offices, and District Religious Offices. Private-sector partners include

TNB, ECERDC, Syarikat Air Kelantan, SPAD and various others. Community representation involves mosque

committees, schools, and local residents directly.

Good Governance and Information Technology

In line with advancements in information technology, Local authorities have adopted online system applications.

All 12 local authorities examined in this study have utilised online systems since 2 July 2010

(http://jkt.kpkt.gov.my). Nonetheless, manual systems continue to be maintained. Both online and manual

processes are used to handle applications, complaints, suggestions and other forms of public engagement. The

gradual transition from manual to online applications is intended to allow communities to adapt progressively to

the newly introduced technologies.

To enhance service delivery, KPKT through the Local Authority Transformation Plan introduced two high-

impact initiatives. The first is the live streaming of PBT council meetings, enabling public access to proceedings

in real time. The second is the introduction of PBT mobile applications, which facilitate faster and more efficient

communication between the public and the agency. The adoption of information technology to support PBT

governance systems is therefore aligned with contemporary administrative needs.

Table 4.3: Online Applications of Local Authorities in Kelantan

No

Local Authority

Online Applications

1

Machang District Council

Feedback System, e-Complaints, OSC Online, Individual Garbage Bin

Monitoring System (SPTSITP), e-PBT Online, Facebook, Twitter

2

3

Tanah Merah District Council Feedback System, e-Complaints, OSC Online, e-PBT Online, Facebook,

Twitter

Ketereh District Council

Feedback System, e-Complaints, OSC Online, e-PBT Online, e-

Participation, e-Consultation, Facebook, Twitter

Page 4844

ww w .rsisinternational.org

INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE (IJRISS)

ISSN No. 2454-6186 | DOI: 10.47772/IJRISS | Volume IX Issue XI November 2025

4

5

6

Pasir Mas District Council

Feedback System, e-Complaints, OSC Online, e-PBT Online, e-

Participation, e-Consultation, Facebook, Twitter, Instagram

Bachok District Council

e-Complaints, e-Tender, Feedback System, OSC Online, e-PBT Online, e-

Recruitment, Facebook, Twitter

Pasir Puteh District Council

Feedback System, e-Complaints, OSC Online, e-PBT Online, e-Decision

Making, e-Access, e-Price, My-Meeting, e-Consultation, Facebook,

Twitter

7

8

Kuala Krai District Council

Jeli District Council

Feedback System, e-Complaints, OSC Online, e-Participation

Feedback System, e-Complaints, OSC Online, Forum, e-PBT Online, e-

Inspection, e-SKT, e-Assets, Facebook, Twitter

9

Tumpat District Council

Feedback System, e-Complaints, OSC Online, Forum, e-PBT Online, e-

Participation, e-Decision Making, e-SKT, e-Projects, e-Flood, Facebook,

Twitter, WhatsApp

10

11

12

Dabong District Council

Feedback System, e-Complaints, OSC Online, e-SKT, e-Projects,

Facebook, Twitter

Gua Musang District Council

Feedback System, e-Complaints, OSC Online, e-Consultation, Forum,

Facebook, Twitter

Kota

Council

Bharu

Municipal Feedback System, e-Complaints, OSC Online, e-PBT Online, e-Decision

Making, e-Access, e-Price, My-Meeting, e-Consultation, e-Tender, e-

Recruitment, Facebook, Twitter

Public Participation in Local Authorities Online Application

The use of information technology in local authority (PBT) administration has significantly increased

community participation. With digital platforms, residents can now engage with local authorities “without

borders” at any time. This interaction includes providing feedback, offering suggestions, submitting complaints,

and more through online systems.

In Kelantan, several applications have been introduced to make it easier for the public to submit complaints and

access services. Among them are:

i.

i-Kepoh – An application that enables users to report issues such as potholes, faulty streetlights,

malfunctioning traffic lights, garbage problems, signboard damage, and others directly to Local

authorities via smartphone.

ii.

Orang-E – An application designed to help local communities search for and offer services such as

landscaping, sewerage, education, and other community-based services.

iii.

Teduh – An application that helps locate buyers for unsold Bumiputera residential units.

Community engagement is also strengthened through PBT service applications accessible on their respective

websites. Key systems include:

i.

Feedback System – Provided by district councils as a platform for the public to submit complaints,

suggestions, inquiries, or feedback about services offered by the PBT.

Page 4845

ww w .rsisinternational.org

INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE (IJRISS)

ISSN No. 2454-6186 | DOI: 10.47772/IJRISS | Volume IX Issue XI November 2025

ii.

e-Aduan – A public complaint system directly connected to the Kelantan State Secretary’s Office,

functioning as a centralised reporting platform where complaints are submitted directly to the State

Secretary instead of individual Local authorities.

iii.

iv.

v.

e-PBT Online – A portal that allows the public to interact virtually with PBT services regardless of time,

distance, or location.

e-OSC (electronic One Stop Centre) – A system for submitting and processing development project

applications within PBT jurisdictions.

e-Participation System – A platform that allows the public to engage with Local authorities through

online forums and virtual discussions on issues of interest.

Additionally, individual Local authorities have implemented their own initiatives to strengthen bottom-up

participation within their areas. Examples include:

i.

e-Tender – Utilised by the Bachok District Council.

ii.

Individual Household Garbage Bin Monitoring System (SPTSITP) – Implemented by the Machang

District Council.

iii.

Social media applications such as Facebook, Twitter, and WhatsApp, used as 24-hour communication

channels for the public to reach their respective local authorities.

Transparency

Online applications enable information to be accessed openly without the need for direct interaction with PBT

personnel. Various categories of information such as application status, tender openings, complaint types, and

management improvement requirements are publicly displayed. This digital openness reflects good governance

commitment to transparency, which has evolved through a bottom-up approach to information dissemination.

Residents are able to retrieve service-related information, application procedures, public notices, and other

relevant updates quickly and without intermediaries. These services are accessible to all segments of society,

regardless of time or location, thereby strengthening the culture of transparency within PBT governance systems.

Transparency within the online system is demonstrated through several key features:

i.

Live streaming of PBT council meetings, which enhances transparency and reinforces accountability

to the public.

ii.

e-PBT, which promotes transparency by enabling users to review licence and rental accounts, lodge

complaints, and complete payments using the portal’s integrated menu options. The public can also view

reservation schedules, submit reservations, track payment status, and print statements for reference.

iii.

e-OSC, which strengthens transparency by functioning as a centralized platform for two-way

communication related to development control, thereby serving as an effective one-stop centre for

planning and development matters.

Accountability

Accountability indicators for Local authorities are reflected through the extent to which agencies demonstrate

responsibility toward the public. One key dimension of accountability involves the management of feedback—

such as inquiries, complaints, and suggestions—received through online platforms, as well as the actions taken

in response. Accountability is also evident when Local authorities assume the role of intermediaries between

citizens and Federal or State Government agencies.

Page 4846

ww w .rsisinternational.org

INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE (IJRISS)

ISSN No. 2454-6186 | DOI: 10.47772/IJRISS | Volume IX Issue XI November 2025

The level of accountability in GTP implementation varies across local authorities. Financial capacity

significantly influences the extent to which local authorities can achieve accountability in delivering enhanced

public services. Generally, rural district-level Local authorities in Malaysia rely on Federal Government

allocations due to their limited ability to generate independent revenue. In Kelantan, funding for PBT-led

projects and programmes is constrained by the state’s comparatively high poverty rate at the national level.

Financial resources determine staffing levels as well as the scale and scope of poverty alleviation programmes

and infrastructure development projects undertaken by Local Authorities.

The implementation of the GTP within Local authorities is therefore largely contingent upon their respective

capacities and resources. Financial resources constitute the most significant factor affecting the ability of Local

authorities to strengthen awareness and maximise accountability towards their clients, particularly the local

community. Local authorities with stronger financial standing are able to implement the GTP through a more

bottom-up approach, whereas financially constrained Local authorities tend to adopt a top-down approach as a

standard mode of service delivery.

For example:

i.

i-Kepoh, Orang-E, and Teduh illustrate the responsibility of Local authorities in facilitating the

submission of public complaints and supporting local business-related services.

ii.

e-Aduan serves as a public complaint system that channels reports directly to the Kelantan State

Secretary’s Office. Under this system, complaints are submitted to the State Secretary’s Office rather

than being handled individually by the respective Local authorities.

Public Participation in Local Government Activities

Gotong-royong (community clean-up) initiatives organised by local authorities (Local authorities) involve

participation from various government agencies, private organisations, non-governmental organisations

(NGOs), and local communities. These local-level efforts are aligned with the PBT Transformation Plan, which

emphasises active citizen engagement (Department of Local Government, 2016). This approach is also

consistent with the Plan’s third strategic thrust, which seeks to strengthen community relations through resident-

focused programmes and the expansion of corporate social responsibility initiatives (Department of Local

Government, 2016).

Gotong-royong activities are conducted on a regular basis, typically once every three months to promote

collaborative participation between residents and Local authorities. They are also organised in response to

specific needs, such as in the aftermath of the major floods in Kelantan in 2014. Through such initiatives, Local

authorities and government agencies are able to meet citizens’ expectations for institutional support, particularly

in assisting communities affected by disasters. Residents experiencing hardship due to disasters anticipate PBT

involvement in cleaning and restoring affected areas.

The participation of Local authorities fosters a sense of closeness between communities and the government

during post-flood recovery efforts. Numerous programmes were implemented, including garbage removal,

clearing of drains and sewerage systems in residential neighbourhoods, and the restoration of cleanliness in

homes and public spaces such as mosques, schools, roads, recreational parks, bus stations, and markets. These

efforts collectively strengthened community resilience and reinforced the government’s role in disaster response

and recovery.

CONCLUSION

This research underscores that the administration and management of Local Government by the 12 Local

Authorities (PBT) have effectively operationalized the Government Transformation Programs (GTP) at the

grassroots level through a bottom-up approach. The good governance mechanisms adopted are consistent with

the key indicators of participation, transparency, and accountability in public service delivery. The degree of

achievement across these indicators varies, with participation emerging as the most successfully attained,

Page 4847

ww w .rsisinternational.org

INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE (IJRISS)

ISSN No. 2454-6186 | DOI: 10.47772/IJRISS | Volume IX Issue XI November 2025

followed by transparency, and lastly accountability. As the lowest tier of government without autonomous

authority in Malaysia, PBTs function as agents of both the Federal and State Governments, acting as

intermediaries between governing institutions and local communities.

The research further demonstrates that PBT efforts to localize and democratize the implementation of the GTP

are confronted with several issues and challenges. Foremost among these is the limitation of financial resources,

which constrains the strengthening of bottom-up governance approaches within each GTP initiative. Budgetary

constraints impede the capacity of PBTs to enhance participation, transparency, and accountability. Innovations

in governance, technology, and human resource development require substantial financial investment, yet the

budgets of PBTs remain limited. Consequently, financial allocations from the Federal and State Governments

are crucial to support the transformation of PBTs in alignment with the objectives of the GTP. The neutrality of

PBTs as implementing agencies is also significant in securing additional funding. A failure to maintain neutrality

may complicate negotiations for supplementary allocations from either the Federal or State Government.

Additionally, issues related to staff shortages and inadequate facilities, both closely linked to limited budget

capacity, adversely affect the operational efficiency of PBTs in delivering services to local populations.

REFERENCES

1. Abang Ahmad, D.H., Joseph, C., & Said, R. (2021). Disclosure of Accountability Practices on Websites

of Malaysian City Councils. Management & Accounting Review (MAR), 20(1), 85-112.

2. Abdul Rahman, E. (1996). Social Transformation, the State and the Middle Classes in Post-Independence

Malaysia. Southeast Asian Studies, 34(3), 524-547.

3. Abdul Rahman, M.Z., Mohamad, M.T., & Abdul Azzis, M.S. (2020). Islam Dan Pembasmian

Kemiskinan Bandar. Jurnal Syariah, 28(3), 461-500.

4. Adnan, M.A.A., Noor, R.M., Rahim, A.H.A., Yaacob, N.A., & Najid, N.A. (2019). Negara dan

transformasi pembangunan jaringan keselamatan sosial di Malaysia. Gading Journal for Social

Sciences, 22(00), 162-175.

5. Ali, M.A.M., & Arifin, K. (2020). Penglibatan Awam Sebagai Pembuat Keputusan Dalam Rancangan

Tempatan Pihak Berkuasa Tempatan. Akademika, 90(1), 151-163.

6. Al-Qudsy, S.H.S.I., Rahman, A.A., & Zain, M.I.B.M. (2008). Efektif Governan dan Pelaksanaannya

Dalam Pentadbiran Islam. Jurnal Shariah, 16, 465-496.

7. Al-Qudsy, S.I., & Hayaati, S. (2004). Efektif Governan di Malaysia: Menurut Perspektif Islam.

University of Malaya Press.

8. Brookfield, H. (1994). Industrialization and Political Change. Dlm H. Brookfield (ed.). Transformation

with Industrialization in Peninsular Malaysia. Kuala Lumpur: Oxford University Press.

9. Ishak, S., & Omar, A.R.C. (2017). Keusahawanan sosial sebagai satu pendekatan inovatif ke arah

transformasi sosial masyarakat: Kajian kes di Malaysia. Geografia-Malaysian Journal of Society and

Space, 11(8), 38-51.

10. Jamaiudin, N. (2019). Good Governance in Malaysia: Assessing Public Perceptions on the

Implementation of National Transformation Policy, 2011-2016. Intellectual Discourse, 27(SI# 1), 719-

743.

11. Meerangani, K.A. (2018). Isu Penerapan Nilai Islam Dalam Penguatkuasaan Pihak Berkuasa Tempatan

di Malaysia. Journal of Contempory Islamic Studies, 4(2), 80-98.

12. Mohamad, S.A., Aiyub, K., & Awang, A. (2016). Transformasi luar bandar dan perubahan kehidupan

masyarakat: kajian kes di Kelantan dan Negeri Sembilan. Geografi, 4(2), 83-91.

13. Mohd, Y., & Chong, S.Y. (2004). Principles and Parctices of Good Governance The Way Forward for

Sabah. Sabah: Institute for Development Studies.

14. Nen, Z.M., & Ahmad, J. (2017). An Assessment of PPP Experiment in Malaysia: A Good Governance

Perspective.

15. Phang, S.N. (1997). Sistem Kerajaan Tempatan Di Malaysia. Kuala Lumpur: Dewan Bahasa & Pustaka.

16. Phang, S.N. (2008). Decentralisation Or Recentralisation? Trends In Local Government In Malaysia.

Commonwealth Journal Of Local Government, 1, 126-132.

17. Phang, S.N. (2011). ‘Decentralization And Local Governance In Malaysia’, In Evan, Berman, M. (Ed.)

Public Administration In Southeast Asia. Taylor And Francis Group. New York: 155-169

Page 4848

ww w .rsisinternational.org

INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE (IJRISS)

ISSN No. 2454-6186 | DOI: 10.47772/IJRISS | Volume IX Issue XI November 2025

18. Phang, S.N. (2013). Transforming Central-Local Government Relations And Decentralization: A Study

On China And Selected ASEAN Nations. China-ASEAN Perspective Forum. Vol. 3(1), June/July 2013,

3-16

19. Phang, S.N.; Kuppusamy S.; Noor Azina, I., & Noriza, R.A. (2009). Report on Local Government And

Financial Sustainability: A Regional Comparison. University Of Malaya, Kuala Lumpur.

20. Said, J., Alam, M.M., & Khalid, M.A. (2016). Relationship between good governance and integrity

system: Empirical study on the public sector of Malaysia. Humanomics. 32(2), 151-171.

21. Salleh, D., & Khalid, S.N.A. (2011). Accountability Practice At Local Government Of Malaysia. In 2nd

International Conference On Business And Economics Research Proceeding.

22. Siddiquee, N.A. (2014). The Government Transformation Programme In Malaysia: A Shining Example

Of Performance Management In The Public Sector? Asian Journal Of Political Science. 22(3), 268-288.

23. Siddiquee, N.A., & Mohamed, M.Z. (2007). Paradox of public sector reforms in Malaysia: A good

governance perspective. Public Administration Quarterly, 31(3/4), 284-312.

24. Siddiquee, N.A., Xavier, J. A., & Mohamed, M. Z. (2019). What works and why? Lessons from public

management reform in Malaysia. International Journal of Public Administration, 42(1), 14-27.

25. Tahir, Z., Malek, J.A., Selvadurai, S., & Hussain, Y. (2019). Transformasi memajukan industri kecil dan

sederhana (IKS) di kalangan wanita luar bandar. Geografia-Malaysian Journal of Society and

Space, 15(4), 151-171.

26. UNDP (1998). Principles of Good Governance. Jakarta: UNDP.

27. UNDP (1997). Governance for Sustainable Human Development, A UNDP policy paper UNDP 1997, p

2-3.

28. UNDP(2007). Governance For Sustainable Human Development: A UNDP Policy Document,

http://www.pogar.org/publications/other/undp/governance/undppolicydoc97-e.pdf,29 September 2007.

29. Yusoff, N. (2018). Pembangunan lestari dalam transformasi Malaysia. Sintok: UUM Press.

Page 4849

ww w .rsisinternational.org