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Effect of Capital Management on the Performance of Private Commercial Banks in Rwanda: A Case Study of Bank of Kigali
Sazir Nsubuga Mayanja
,
Kato Mahazi
,
Twesige Daniel
Issue: Volume 8, Issue 3, September 2020
Pages: 132-140
Received: 07 September 2019
Accepted: 15 October 2019
Published: 22 July 2020
DOI:
10.11648/j.sjbm.20200803.14
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Abstract: The study was about capital management and performance of the banking sector with Bank of Kigali as the case study. The study was motivated by the various episodes of private bank failures in many parts of the world. This study therefore, examined the role of capital management on the performance of banking sector. To achieve, this objective, the following specific objectives guided this study: To explore the capital management techniques used by bank of Kigali; To examine the level of performance of Bank of Kigali To analyse a relationship between capital management and performance of the bank of Kigali and to examine challenges in the capital management and solution to the mentioned challenges. A multi-method approach composed of both qualitative and quantitative research design was used. Data was collected from both primary and secondary sources using questionnaire and documentation were used. A population comprised of 50 bank employees was selected, from which a sample of 32 respondents was determined using the Kreijcie and Morgan formula. Data was captured using the statistical package for sciences (SPSS) and presented into frequency tables. A regression analysis was carried out using SPSS. A significance test t≤5% was assumed. The findings indicated that a variation of 70.8%, 42%, 63%, 71.6% and 64% in the capital adequacy, asset quality, management efficiency, earnings and liquidity of the bank is caused by capital management and other variables. More still, the findings from the survey indicated that the bank encounters a number of challenges which include, but not limited to capital modelling, quantification of risks and interpretation Basing on the results the study concluded that capital management is a key component in the performance management of the banking sector. The study suggested the following policies for the effective performance management of the bank; establishing the internal capital assessment process committee, capital buffers to cover the unexpected losses, use of stress and back-testing and active involvement of the board of directors in the capital management.
Abstract: The study was about capital management and performance of the banking sector with Bank of Kigali as the case study. The study was motivated by the various episodes of private bank failures in many parts of the world. This study therefore, examined the role of capital management on the performance of banking sector. To achieve, this objective, the f...
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Management Accounting Information and Decision Making of Not-for-Profit Organisations in Rwanda
Twesige Daniel
,
Kato Mahazi
,
Sazir Nsubuga Mayanja
Issue: Volume 8, Issue 3, September 2020
Pages: 141-148
Received: 07 September 2019
Accepted: 15 October 2019
Published: 22 July 2020
DOI:
10.11648/j.sjbm.20200803.15
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Abstract: The main objective of the study was to examine the contribution of management accounting information to the decision-making process of not -for -profit making organizations, with International Fertilizer Development Centre (IFDC) as the case study. Both qualitative and quantitative research design was used, and respondents were purposively selected. The sample survey involved 140 employees of International Fertilizer Development Centre (IFDC) located in four countries (Rwanda, Burundi, DRC and Kenya). 46 respondents were determined using the Raosoft sample size calculator. Data was collected using questionnaires, interviews and desk research. Analysis was made using SPSS. The findings indicated that management accounting information is frequently used in decision making as represented by 69.5% of the respondents. 98.3% of the respondents agreed that they use it in strategic decisions, 93.5% agreed that they used it in operations decision. The most used management accounting techniques include budgeting (97.8%), financial report analysis (97.8%), management report (95.2%), variance analysis (93.5%), CVP analysis (91.3%) and cost accounting (91.3%). It was recommended that, because of its importance, as evidenced by these findings, managers at all level of the organisation should employ the various management accounting information in their decision-making process.
Abstract: The main objective of the study was to examine the contribution of management accounting information to the decision-making process of not -for -profit making organizations, with International Fertilizer Development Centre (IFDC) as the case study. Both qualitative and quantitative research design was used, and respondents were purposively selected...
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Impact of E-bills Payment on Customer Satisfaction in Uganda: Stanbic Bank Uganda Limited as the Case Study
Issue: Volume 8, Issue 3, September 2020
Pages: 112-118
Received: 06 January 2020
Accepted: 24 February 2020
Published: 04 July 2020
DOI:
10.11648/j.sjbm.20200803.12
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Abstract: The purpose of the study was to examine the effect of e-bill payment on customer satisfaction in Uganda with Stanbic Bank Uganda Limited as the case study. The study involved 5 managers, 10 Middle Level staff involved in E-banking operations, 5 Head office (Stanbic) E-banking operative staff, 8 Customer relationship officers attending walk-in-customers and 63 Customers of Stanbic Bank Uganda Limited. A cross-sectional approach, as well as a combination of quantitative and qualitative data analysis techniques was employed in this study. Quantitative data analysis techniques involved the use of descriptive statistics such as frequencies and percentages to summarize responses on issues of E-bills payment impact on customer satisfaction while the Pearson’s correlation coefficient was used to establish the relationship between dimensions of E-bills payment and customer satisfaction as study objectives. Findings indicate that there is a moderate positive relationship between e-bill payment and customer satisfaction; (r=0.266 p=0.016 n=82). The relationship is statistically significant at 95% confidence level since p-value (Sig.) is less than 0.050 (=0.000). This implies that improvements in e-bill payment factors shall be related to improvements in customer satisfaction. Findings from descriptive statistics indicated that on average the respondents agreed to the statement that e-bill payment has an effect on customer satisfaction which included capacity to handle a greatly enhanced volume and of payments, far lesser time per bill handles, increased efficiency and accuracy and reduced payment concerns.
Abstract: The purpose of the study was to examine the effect of e-bill payment on customer satisfaction in Uganda with Stanbic Bank Uganda Limited as the case study. The study involved 5 managers, 10 Middle Level staff involved in E-banking operations, 5 Head office (Stanbic) E-banking operative staff, 8 Customer relationship officers attending walk-in-custo...
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Effect of Tax Dispute Resolution Mechanism on Taxpayer’s Compliance: The Case of Rwanda
Sazir Nsubuga Mayanja
,
Kato Mahazi
,
Twesige Daniel
Issue: Volume 8, Issue 2, June 2020
Pages: 74-82
Received: 06 January 2020
Accepted: 24 February 2020
Published: 19 May 2020
DOI:
10.11648/j.sjbm.20200802.14
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Abstract: This study was carried out to explore and analyse the effect of tax dispute resolution mechanism in Rwanda in relation to on taxpayer’s compliance. From a population of 297, a sample of 170 were selected. The findings from data collected using structured questionnaires and documentation was presented using frequencies and percentages. It was established that there is significant positive relationship between fairness of tax disputes resolutions and tax compliance. The results from primary data revealed that the appeal committee of the Rwanda Revenue Authority (RRA) does not include external tax experts, rather, it is solely composed of only its own staffs which is suspiciously viewed by taxpayers. Respondents also revealed that resolving tax disputes through administrative procedures other than judicial ones positively impacts tax compliance. This was affirmed by more than 80% of respondents. It was concluded that that Rwanda Revenue Authority have to work and put strategies to resolve tax disputes which arise in an independent a manner as early as possible, to positively influence taxpayer’s compliance. The study further recommends to the Authority that tax audits cases have to be reviewed by the independent panel review within the department who has no previous involvement with the audit or case work to review the technical merits of an audit position, before the matter is finalised.
Abstract: This study was carried out to explore and analyse the effect of tax dispute resolution mechanism in Rwanda in relation to on taxpayer’s compliance. From a population of 297, a sample of 170 were selected. The findings from data collected using structured questionnaires and documentation was presented using frequencies and percentages. It was establ...
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Assessing the Status of Growth of MSMEs in a Developing Country: Uganda as a Case Study
Issue: Volume 8, Issue 2, June 2020
Pages: 83-89
Received: 06 January 2020
Accepted: 24 February 2020
Published: 19 May 2020
DOI:
10.11648/j.sjbm.20200802.15
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Abstract: The study set out to assess the status of growth of MSMEs in developing countries with Uganda as the case study. A cross sectional descriptive design in which both qualitative and quantitative approaches were used to study a sample of 371 respondents who were systematically sampled from four districts of Wakiso, Mukono, Kampala and Jinja. A significant number of respondents, that is 23.2%, stated that their MSMEs have been growing. The standardized beta coefficients for the six predictor variables used in the study indicate that a firm’s capital base is the best predictor of the growth of MSMEs (0.574), followed by EPS (0.491) followed by market share (0.352), then dividends to shareholders (0.267), followed by sales (0.087) and lastly the number of employees (-.063). The growth of MSMEs has been basically retarded by the inability to borrow and mode of financing where results found ignorance of the matching principle. It is recommended that MSMEs need to adjust the mode of financing to follow the matching principle such that long-term objects are funded using funds from long-term sources while short-term projects should be financed using funds from short term sources. Conversely, funding short term liquidity needs using long-term sources of finance leads to a high degree of financing leverage in the long run, hence long run insolvency and decline of business.
Abstract: The study set out to assess the status of growth of MSMEs in developing countries with Uganda as the case study. A cross sectional descriptive design in which both qualitative and quantitative approaches were used to study a sample of 371 respondents who were systematically sampled from four districts of Wakiso, Mukono, Kampala and Jinja. A signifi...
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E-banking and Monitoring as a Winning Strategy for Banks in a Hyper Competitive Environment Through Customer Satisfaction, in Kampala Uganda
Issue: Volume 8, Issue 2, June 2020
Pages: 64-73
Received: 01 October 2019
Accepted: 22 October 2019
Published: 19 May 2020
DOI:
10.11648/j.sjbm.20200802.13
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Abstract: The purpose of the study was to examine the effect of e-transaction monitoring on customer satisfaction, as a strategy in a hyper competitive environment, with Stanbic Bank Uganda Limited as the case study. The study involved 5 managers, 10 Middle Level staff involved in E-banking operations, 5 Head office (Stanbic) E-banking operative staff, 8 Customer relationship officers attending walk-in-customers and 63 Customers of Stanbic Bank. A cross-sectional approach, involving collecting data at once from employees and customers was adopted. A combination of quantitative and qualitative data analysis techniques was employed in this study. Quantitative data analysis techniques involved the use of descriptive statistics such as frequencies and percentages to summarize responses on issues of E-banking and customer satisfaction while the Pearson’s correlation coefficient was used to establish the relationship between dimensions of E-banking and customer satisfaction as specified in the study objectives. Findings from descriptive statistics indicated that on average the respondents agreed that there are some e-transaction factors that do affect customer satisfaction which include; quick checking of account balances, easy access of account history, increased efficiency in account management and customer touch points which are user friendly. Further findings indicated that there was a weak statistically significant positive relationship between e-transaction and customer satisfaction. The appropriate degree of automation will vary from institution to institution mainly dependent on the scale, nature and complexity of the bank’s business. Further research is recommended on the likely negative externalities of the adoption of information and communication technology in the financial services sector.
Abstract: The purpose of the study was to examine the effect of e-transaction monitoring on customer satisfaction, as a strategy in a hyper competitive environment, with Stanbic Bank Uganda Limited as the case study. The study involved 5 managers, 10 Middle Level staff involved in E-banking operations, 5 Head office (Stanbic) E-banking operative staff, 8 Cus...
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