bluuebunny/crossref_metadata_2025 huggingface dataset:
Perancangan Sistem Informasi Stok Persediaan Barang di Gudang Rutin Bangunan Berbasis Web
Authors: . Widiyanti , . Widiyanti
Published: October 2020

Rutin Bangunan adalah usaha yang bergerak di bidang penjualan bahan-bahan bangunan yang di dirikan pada tahun 2005 di kota Pekanbaru. Sistem pengecekan stok barang yang di lakukan Gudang Rutin Bangunan masih bersifat manual. Bagian gudang harus melakukan pengecekan barang satu per satu yang memakan waktu lama. Sementara itu jumlah pengecekan stok barang dengan kenyataan di lapangan belum tentu akurat. Hal ini menyebabkan pemilik sulit mengambil keputusan dalam melakukan pembelian barang.

Permasalahannya adalah bagaimana merancang dan mengimplementasikan perancangan suatu sistem informasi persediaan barang pada Gudang Rutin Bangunan. Dari penelitian ini menghasilkan sebuah perancangan sistem informasi persediaan barang pada Rutin Bangunan berbasis WEB yang berfungsi untuk mempermudah Rutin Bangunan dalam melakukan pengecekan stok barang dengan cepat dan akurat , mempermudah Rutin Bangunan dalam mengambil keputusan melakukan barang ke supplier, meningkatkan kinerja karyawan serta pelayanan terhadap konsumen menjadi lebih maksimal.
Analisis Kinerja Keuangan Pada Pemerintah Kabupaten Kuantan Singingi Tahun Anggaran 2011-2014
Authors: . Zaharman
Published: October 2020

Tujuan dari penelitian ini adalah untuk mengukur dan menganalisis kinerja keuangan pemerintah Kabupaten Kuantan Singingi  untuk tahun anggaran 2010-2014. Adapun kinerja Keuangan yang diukur dan dianalisis dalam penelitian ini adalah : Rasio Kemandirian, Rasio Efektivitas PAD, Rasio efisiensi keuangan daerah, Rasio Keserasian, rasio pertumbuhan dan proporsi APBD. Jenis Penelitian ini adalah Penelitain Deskriptif Kuantitatif. Metode pengumpulan data yang digunakan adalah dokumentasi, wawancara dan  observasi terhadap objek yang diteliti. Sedangkan alat analisis yang digunakan peneliti dalam penelitian ini berupa rasio-rasio keuangan untuk pemerintah daerah. Hasil Penelitian menunjukkan bahwa kinerja keuangan pemerintah Kabupaten Kuantan Singingi Tahun Anggaran 2010 - 2014 secara keseluruhan mengalami peningkatan dari setiap periodenya jika ditinjau dari tingkat kemandirian, tingkat efektifitas dan tingkat pertumbuhan. Namun tingkat keserasian belanja daerah masih mengalami penurunan pada pengalokasian belanja publik dibanding dengan belanja aparatur.
Analisis Program Restrukturisasi Kredit Macet Perbankan Dengan Metode Multi-Attribute Utility Theory dan Vooting Copeland Score
Authors: Kusuma Chandra
Published: October 2020

Bank adalah suatu lembaga keuangan yang menghubungkan pihak-pihak yang memiliki dana dengan pihak-pihak yang memerlukan dana, atau dana masyarakat ditarik oleh bank dan kemudian dipinjamkan kembali kepada masyarakat. Kredit bermasalah merupakan permasalahan besar sehingga Bank harus segera melaksanakan penyelamatan  dengan  tujuan  meminimalisir kerugian. Adapun tujuan dari penelitian ini adalah bagaimana membangun sebuah aplikasi computer yang dapat melakukan seleksi pemilihan debitur yang menunggak dan yang layak di restrukrisasi dengan membangun aplikasi sistem berbasis computer dan membantu perancangan sistem, yang dapat melakukan seleksi pemilihan debitur yang menunggak pembayaran cicilan dan yang layak dilakukan restrukrisasi, dengan mengimplementasikan metode  Multi-Attribute Utility Theory (MAUT) dan Vooting Copeland Score.
Perancangan Sistem Informasi Inbound Data Barang, Delivery Order, Pending Barang Pada Perusahaan Ekspedisi
Authors: Lidar Goesderi
Published: October 2020

Penelitian  dilakukan untuk menghasilkan sebuah aplikasi berupa sistem informasi jasa pengiriman barang menggunakan bahasa pemrograman berbasis objek dan dibuat dengan metode Diagram Alir Data (DAD). Sebanyak 3 perusahaan ekspedisi di Pekanbaru menjadi sampel dalam pembuatan aplikasi menggunakan bahasa pemrograman berbasis objek. Tujuan dari kajian ini untuk mengetahui seperti apa sistem yang digunakan dalam mengolah data-data di perusahaan jasa transportasi serta meminimalisir kendala yang dihadapi dalam pelaksanaan pengiriman barang dan jasa selain itu para pembaca dapat memahami penggunaan sistem informasi jasa pengiriman barang, untuk kepentingan kegiatan pengiriman barang. Aplikasi yang dibuat memberikan informasi mengenai perjalanan barang dari daerah yang satu ke daerah yang lain sehingga pihak penyedia layanan atau pemilik barang dapat menggunakan informasi tersebut (tracking), memuat berbagai informasi pengiriman terkini, dan memberikan informasi lain yang berguna bagi pelanggan. Hal ini dapat meminimalisir hilangnya barang, atau kecelakaan kerja lainnya dan barang yang dikirimkan dapat sampai di tempat tujuan sesuai dengan rencana awal pengiriman.
Perancangan Sistem Informasi Pendataan Dan Transaksi Downline District Pulsa Pekanbaru Berbasis Web
Authors: Kasman Hendra
Published: October 2020

Dengan berkembangnya sistem informasi saat ini, maka banyak perusahaan yang memanfaatkan teknologi informasi sebagai upaya untuk menyelesaikan permasalahan yang ada. Kebutuhan akan informasi yang cepat serta proses pengolahan data yang akurat dengan menggunakan teknologi informasi merupakan suatu aspek yang sangat penting, karena hal tersebut akan mempengaruhi kualitas dari suatu perusahaan. District Pulsa adalah sebuah perusahaan distributor  pulsa multi all operator namun pendataan downline di setiap para sales masih banyak sekali yang bersifat manual dan proses pengolahan pendataan downline yang hanya dibagikan dalam bentuk kertas yang mudah hilang atau rusak,sehingga apabila sales resign atau cuti para pengganti kesusahan atau kesulitan mencari  data lengkap downline. Begitu juga mengenai transaksi pengiriman saldo apabila terjadi selisih pengiriman saldo di saat pelaporan penjualan di setiap harinya sering kali sales harus meminta ke admin pusat transaksi perhari lalu dikirim melalui email ke admin cabang sehingga membutuhkan waktu yang lumayan lama, Hal ini berdampak pada para sales yang mengalami kesulitan dalam mencari selisih di pelaporan penjualan.
Sistem Akuntansi Penggajian Pada Cv.Bakung Abadi Express Pekanbaru
Authors: Wyanaputra Johan
Published: October 2020

Seiring  dengan  perkembangan  teknologi,  persaingan  di  dunia  bisnis semakin tinggi. Makin banyak perusahaan yang menggunakan teknologi sebagai penunjang kinerja perusahaan. Perusahaan yang tidak menerapkan teknologi akan sulit bersaing dengan perusahaan yang telah menerapkan teknologi dan menjadikannya salah satu kekuatan dalam berbisnis. Salah satu elemen yang juga tidak kalah penting untuk meningkatkan kinerja perusahaan adalah Sumber Daya Manusia (SDM). Sumber daya manusia merupakan salah satu pilar penyangga utama perusahaan untuk menggerakkan roda organisasi, dalam usaha mewujudkan misi dan visi perusahaan. Untuk itu, SDM perlu dikelola dengan baik serta menggunakan cara yang profesional. Salah satu cara untuk mencapai hal tersebut adalah dengan memberikan gaji yang sesuai dan adil serta tepat waktu kepada setiap karyawan. Jika mampu dikelola dengan baik, maka pemberian gaji akan meningkatkan loyalitas dan kinerja karyawan terhadap perusahaan.
THE JOINT INFLUENCE OF ETHICAL HUMAN RESOURCE PRACTICE, ETHICAL INVESTOR RELATIONS, ETHICAL CONSUMER RELATIONS AND ETHICAL ADVERTISING ON THE FINANCIAL PERFORMANCE OF LISTED FIRMS IN KENYA.
Authors: Ogwoka Manduku Daniel , Namada Dr. Juliana , Sikalieh Dr. Damary
Published: October 2020

Purpose: The general objective of this study was to establish the joint influence of ethical human resource practice, ethical investor relations, ethical consumer relations and ethical advertising on the financial performance of listed firms in Kenya.Methodology: Primary data was collected through a semi-structured questionnaire. Secondary data was collected from both the listed firms in the Nairobi Securities Exchange (NSE), and information from the sector regulator, the Capital Markets Authority (CMA). The target population of this study was 64 companies listed in the Nairobi Securities Exchange (NSE) with consistency being evaluated between the years 2011 to 2015. Data analysis was done using the Statistical Package for Social Scientists (SPSS).Results: The study did a joint regression test for the combined effects of ethical human resource practices, ethical advertising practices, ethical consumer practices and ethical relation practices. In the regression, it was established that, acting jointly, these practices have a positive relationship with the financial performance of listed firms.Unique contribution to theory, practice and policy: This study recommends that listed firms need to religiously adhere to conducts of ethical leadership. The departments of human resource should at all times implement their human resource policies with great caution as their mandates, as outlined in the HR policy, influence their organizational performance. The marketing departments should uphold zero tolerance to unethical advertising practices. Also, a feedback platform needs to be included in all advertisements so that profitability is achieved. To the consumers, quality is of priority. Listed firms should formulate ways of always adhering to provision of quality services to consumers. On ethical investor relations, there is need to involve truthful disclosure of information, especially regarding financial statements of the firms. Truthful disclosure of information will uphold investor trust, and subsequently inject more incentives (majorly in the form of financial) for the benefit of the firms. Overally, the study recommends that, by practicing ethical leadership, the firms’ financial performance will greatly improve. The study also suggested that ethical leadership practices should be replicated in non-listed firms and in government agencies.
EFFECT OF COMPREHENSIVE STRATEGIC DECISION-MAKING AND LONG-TERM ORIENTATION ON THE ORGANIZATIONAL PERFORMANCE OF DAIRY CO-OPERATIVES IN KENYA
Authors: Wathanga Joshua , K’Aol Professor George O. , Ngugi Dr. Joseph K.
Published: October 2020

Purpose: The purpose of this study was to investigate the effect of comprehensive strategic decision-making and long-term orientation on the organizational performance of dairy co-operatives in Kenya.Methodology: The study adopted the positivist research philosophy and descriptive correlational research design. The population of the study consisted of 198 executive directors/managers of active dairy co-operatives in eight counties in the Mt. Kenya region. A sample size of 184 was drawn using stratified random sampling, and data was collected using self-administered questionnaires. The data was then analyzed using descriptive statistics of frequency, mean, and standard deviation. Additionally, inferential data analysis methods of Pearson’s correlation, ANOVA, and multiple linear regression were used to test the hypotheses.Results: The multiple linear regression results indicated that long-term orientation significantly predicted revenue per customer, b = 9.85, t(141) = 3.35, p <.05 and product innovation, b = 1.56, t(141) = 1.43, p < .05. It was also found that revenue per customer explained 49.7% of the variance, (R2 = .497, F(5, 125) = 13.27, p < .05, while ROA explained 29.4 %,  (R2 = .294, F(5, 123) = 9.06, p < .05. Product innovation explained 41.2% of the variance, (R2 = 0.412, F(9, 120) = 9.35, p < .05. In relation to the moderating variable, the regression results revealed that market orientation significantly predicted revenue per customer, b = 1.64, t(141) = 7.66, p < .05; ROA, b = 2.14, t(141) = 3.35, p < .05; and product innovation, b =1.89, t(141) = .53, p < .05. It was also found that revenue per customer explained 49.7% of the variance, (R2 = .497, F(5, 125) =13.27, p < .05, while ROA explained 29.4 %, and product innovation explained 41.2%. However, the results showed that market orientation did not significantly moderate the relationship between corporate governance and organizational performance. Comprehensive strategic decision-making was not significant in explaining revenue per customer, ROA, and product innovation.Unique contribution to theory, practice and policy: While previous studies on corporate governance of co-operatives have relied largely on agency theory and shareholder wealth maximization, this study was based on stewardship theory to show its effect on the organizational performance of dairy co-operatives. The inclusion of market orientation as a moderating variable is of great interest to academia in establishing a better link between corporate governance of co-operatives and similar agricultural enterprises, and their performance. The co-operative sector, other social enterprises and the government of Kenya will benefit from this study as its results can help identify the areas for governance policy development as well as regulatory legislation needed by the sector so as to improve dairy farming for the farmers and the national economy as a whole.
Human Resource Development Challenges and Impact in Non-Governmental Organizations in Kenya (A Survey of Non-governmental Organizations in Nairobi)
Authors: Nduruhu Joel Kinuthia , Wanyonyi Dr. Justus
Published: October 2020

Purpose: The aim of this study was to document the challenges and subsequent impact of Human Resource Development (HRD) in Non-Government Organizations (NGO) in Kenya.Methodology: The study adopted a descriptive design method. The sample size was drawn using stratified random sampling technique from a frame of 38 registered NGOs in Nairobi and had a final result of 10 NGOs and 120 respondents.  Sixty (60) respondents were selected from the 120 respondents. A response rate of 30 (50%) was obtained from the 60 questionnaires handed out. The research results were presented in tables and charts and were analyzed using MS Excel and SPSS. Descriptive statistics were used in interpreting data, measure of tendencies and measurement of the relationship of different variables.Results: The study findings revealed that training had an effect on human resource as it helped in optimizing the utilization of human resource, helped in providing an opportunity and broad structure for the development of human resources' technical and behavioral skills in an organization, led to increased job knowledge and skills of employees at each level as well as their productivity, improved the morale of the work force and helped in creating a better corporate image for the organization. Findings also indicated that staff motivation was high in the NGO sector hence staff motivation may not be a challenge to human resource development in the selected NGOs. Finally, it was concluded that human resource development impacts on organizational performance as it leads to improvement in profits, leads to competitive advantage and leads to improved employee morale.Unique contribution to theory, practice and policy: It was recommended that training in NGOs may be given priority as it helped in optimizing the utilization of human resource, as well as providing an opportunity and broad structure for the development of human resources’ technical and behavioral skills in an organization. It was also recommended that NGOs may continue addressing the motivation issues so as to maintain the high level of motivation that currently exists in NGOs.
FACTORS AFFECTING EMPLOYEE RETENTION IN NON-GOVERNMENTAL ORGANIZATIONS IN NAIROBI COUNTY, KENYA.
Authors: Njoroge Samwel Mwangi , Nzulwa DR. Joyce
Published: October 2020

Purpose: To establish the factors affecting employee retention in Non-Governmental Organizations in Nairobi County, Kenya.Methodology: The study embraced descriptive research design in order to provide a framework to examine current conditions, trends and status of events. The study targeted the 47 registered Non-Governmental Organizations in Nairobi County, the target population was all the Executive Directors and the Human Resource directors (total=92).  A questionnaire was designed to collect information that contain open ended and closed ended questions. Data was analysed using both descriptive and inferential statistics. This is because descriptive statistics helps to describe the data collected and aim to summarize a sample while inferential statistics are used to interpret the meaning of descriptive statistics besides making propositions about populations and so helps in drawing conclusions.    The filled in questionnaires were collected, cleaned, coded and fed in the computer for analysis by SPSS V22 for both descriptive and inferential statistics.Results: The findings of this study suggested that a clear Leadership positively influences the employee retention in NGO’s in Kenya. The corresponding change in retention can be explained by a unit change in Leadership clarity with the constant. The research found out that Rewards has a positive influence on employee retention in NGO’s in Kenya. The corresponding change in the employee retention in NGO’s in Kenya can be explained by a unit change in Rewards. Rewards determine the organizational strategy.Contributions to policy and practice: Expansion of Leadership space to facilitate access by staff and other stakeholders through allocation of more resources towards development. Rewards play a key role in motivating employees, hence retention in the NGO sector in Kenya. The study recommends more policies developed around rewarding of employees.
Effect of Green Human Resource Management Practices on Organizational Effectiveness of Universities in Kenya
Authors: Kuria Monicah Wanjiku , Mose Dr. Thomas
Published: October 2020

Purpose: The purpose of this study was to determine the effect of green human resource management practices on organizational effectiveness of Universities in Kenya.Methodology: The study employed descriptive research design targeting a study population of ten universities in Kenya. The selected Universities have approximately 400 employees from the HR office, deans of faculties/schools and senior managers. The study used purposive sampling. Therefore the sample size was 120 respondents who were selected from the selected universities. Semi structured questionnaires were used to collect primary data. The data was presented through tables, charts and graphs.  Results: The study revealed that green recruitment and selection, green HR performance management, green training & development and green pay and reward recorded a positive and significant relationship with organizational effectiveness of Universities in Kenya. It is against this back drop that study concluded that during recruitment and selection, the management seeks to employ and recruit staff and personnel that are conversant and ready to apply their skills and expertise to better the ecological surrounding. It was also concluded that the employees recruited are not only left on their own to work out the plan, but are also coached and trained on their specific matters and issues that relate to the environment.  The study concluded that motivation of the staff is instrumental as seen from the study findings, it had a higher relationship compared to the other variables. However, the reward system was not that adequate and satisfactory which was evident by delayed rewards/compensations towards the met green standards to the employees and unclear promotional framework.Unique contribution to theory, practice and policy: The study therefore, recommends that the Universities need to be diverse and timely in their motivational strategies as well as meet their compensation obligations towards the employees. Finally, the study recommends initiation of green stakeholders’ involvement initiatives to help in improving the environment, employee health and safety as well as enlargement of the pool of knowledgeable employees and supervisors. These initiatives need to focus on all-inclusivity that is, the management, employees, the community and the natural environment for better societal development.
Effects of Remuneration on Employee Turnover in Private Hospitals Samburu County
Authors: Lekartiwa Haron , Rintari Nancy , Moguche Abel
Published: October 2020

Purpose: The purpose of this study was to investigate the effects of Remuneration on employee turnover in private hospitals Samburu County.Methodology: This study adopted descriptive survey research design and was conducted in ten private hospitals in Samburu County. Information was issued by 71 medical practitioners such as senior doctors, senior nurses, senior pharmacists and senior medical technologists of each of the private hospitals in Samburu county. The71 medical practitioners were sampled using convenience sampling methods because medical practitioners in a hospital setting were generally very busy hence data was collected through closed ended questionnaires from the available ones. Linear regression was used to test each hypothesis while multiple regression analysis was used to measure the effects of renumeration on employee turnover in private hospitals Samburu County. The analysis was later presented using tables and detailed explanations.Results: The study discovered that there was a positive relationship and statistically significant between that renumeration and employee turnover. That simply explained meant that how employees are rewarded at the end of the agreed contract duration or at the end of the month play a very key part in determining whether they will leave in the near future or not. Poor and inconsiderate renumeration will often make them want leave and look for other better paying ventures.Unique contribution to theory, policy and practice: Human resource managers should ensure that renumeration structure is reviewed where employees receive all the benefits gotten at various job groups without biasness. Once an employee attains the required qualifications, they should automatically be enrolled to the improved renumeration structure without too much bureaucracies. This will motivate employees to work harder so as to attain their personal goals in the job ladder. Future researchers should aim to concentrate on other regions in Kenya to determine whether renumeration will be the key causal determinant on employee turnover.
INFLUENCE OF STAFFING PRACTICE ON INNOVATION PERFORMANCE OF DTS IN KENYA
Authors: Njine Dr. Grace Wanjiru , Nzulwa Dr. Joyce , Kamaara Dr. Mary , Ombui Dr. Kepha
Published: October 2020

Purpose: The purpose of the study was to examine the influence of staffing practice on Innovation Performance of DTS in Kenya.Methodology: This study adopted a descriptive survey design. The sampling frame of this study was derived from the database of the SASRA. Multistage sampling was used to select the sample of the study. The population of the study was the 181 DTS’s operating in Kenya while the target population was 18 DTS’s.  The respondents were individual management staff. A questionnaire was used to gather primary data. Secondary data was collected through review of published literature such as journals articles, published theses and textbooks. Information was sorted, coded and input into the statistical package for social sciences (SPSS) version 21.0 for production of graphs, tables, descriptive statistics and inferential statistics.Results: The study found out that staffing practices and innovation performance was positively and significantly related (r=0.402, p=0.000).Unique Contribution to Theory, Practice and Policy: The study recommended for DTSs to come up with the process of identifying relevant qualities that are required of existing and potential applicants that will enable an appropriate match to occur between person and job. This should include such practices as those organizational practices that relate to the attraction, selection, training, assessment, and rewarding of employees.
EFFECT OF REWARD ON EMPLOYER BRANDING IN THE MOBILE TELECOMMUNICATION SECTOR IN KENYA
Authors: Keino Dr. Dinah Chebet , Gachunga Dr. Hazel , Ogollah Dr. Kennedy
Published: October 2020

Purpose: The purpose of the study was to establish the effect of reward on employer branding in the mobile telecommunication sector in Kenya.Methodology: The study used descriptive design. The data collection instrument used was questionnaire. Census study method was used. The target population was only the top, middle and lower level managers in the mobile telecommunication sector totaling to three hundred and ninety (390). A pre-test and pilot survey was conducted. Data analysis involved statistical computations for averages, percentages, and correlation and regression analysis. Statistical computer software (SPSS) was used in data analysis. Analyzed data was presented using tables, charts and graphs.Results: Results revealed that in most of the mobile telecommunication companies in Kenya employees were stimulated by Salary, benefit and allowances to apply for the job. The results of the study also showed that Bonus, pension pay and promotions have great impact on the success of the organization and may influence retention in the mobile telecommunication companies in Kenya. The results further showed that exists a benefit scheme policy in the mobile telecommunication sector in Kenya, this implies that majority of the telecommunication companies have enrolled their employees to the benefit scheme.Unique Contribution to Theory, Practice and Policy: The study recommended Mobile telecommunication sector in Kenya to introduce annual salary reviews, housing and commuter allowances to motivate their employees and boost the employee branding.
Financial Management Practices and Sustainability of Non Governmental Organisations Projects in Juba, South Sudan
Authors: Wandera Tom Victor , Sang Dr.  Paul
Published: October 2020

Purpose: The purpose of this study was to investigate the effect of financial management challenges on financial sustainability of Non-Governmental Organizations in south Sudan.Methodology: The study used descriptive research design. The target population of the study was all the 112 NGO in South Sudan at July 31st 2015. A census of all the 112 key financial manager personnel was taken since the population is small. Primary data was collected through the administration of the questionnaires. This study generated both qualitative and quantitative data. Data was analyzed mainly by use of descriptive and inferential statistics that is, graphical and numerical methods, measures of central tendencies as well as measures of variability. The particular inferential statistics were regression and correlation analysis. Multiple regression equation was used to determine the strength and directions of the association between the variables with the results.Results: The study findings indicated that there is a significant and positive relationship between budget control and the financial sustainability of NGOs in South Sudan. The results also indicated that there is a significant and positive relationship between financial reporting and the financial sustainability of NGOs in South Sudan. Also, results found out that there is a significant and positive relationship between income source diversification and the financial sustainability of NGOs in South Sudan. Further, the results indicated that there is a significant and positive relationship between donor relationship management and the financial sustainability of NGOs in South Sudan.Unique contribution to theory, practice and policy: The study recommended that budget control activities such as financial resources, competent human resource, and participation of both staff and other stakeholders in the budgeting process, proper planning, evaluation, monitoring and control of the budget process and staff motivation should be fully adopted by NGOs in order to sustain their financials. The study also recommended that income source diversification activities such as charitable donations from individuals and corporations, grants, fees, commission, contracts for service, and sales of goods and should be adopted in order to  enhance the financial sustainability of NGOs.
THE IMPACT OF MACROECONOMIC FACTORS ON FINANCIAL PERFORMANCE OF SELECTED AIRLINES OPERATING INTO KENYA
Authors: Kiboi Jane W. , Katuse Dr. Paul
Published: October 2020

Purpose: The growth of economy is argued to have a positive impact on financial performance of various key sectors. Economic growth is measured using indicators such as the GDP growth rate, inflation rate, interest rates, exchange rates, money supply among others. This study focused on investigating the impact of global and origin countries GDP growth, Inflation rates and interest rates on net income of selected airlines that operate into Kenya.Methodology: Data on macroeconomic factors was collected from World Bank website for the period of between 2005 and 2014. Data on airlines net income was collected from the published financial statements for the period 2005 to 2014. The published financial statements were audited and as such their use increased the reliability and validity of the findings and conclusions. Audited statements of comprehensive income, statements of financial position, of the selected airlines were collected from their respective websites. Statistical methods correlation and regression analysis were used to test the relationship between the macroeconomic indicators and net income of airlines.Results: The results revealed a negative significant relationship between origin inflation and net income of airlines. The results further revealed a negative and significant relationship between origin interest rates and net income of the airlines. The relationship between origin GDP growth and net income of the airlines was insignificant at 5% significant level.Unique contribution to theory, practice and policy: This study recommends that investors in aviation industry should heavily invest when the macroeconomic fundamentals such as interest rates and inflation rates of origin countries are strong to be able to reap high profitability from airlines.  Again, investors should invest more when the global economy is performing well so as to reap maximum profits from airlines destined to Kenya. That the key indicators and determinants for investment decision making in the aviation industry are the Global GDP, Global inflation, Country of Origin interest rates and inflation rates.
CREDIT RISK MANAGEMENT AND ACCESS TO BANKING SERVICES BY ISLAMIC BANKING CUSTOMERS IN KENYA
Authors: Jimale Hussein Diriye , Ndede Dr. Ndede, F.W.S F.W.S
Published: October 2020

Purpose: This study sought was to assess the effect of credit risk management on access to banking services by Islamic banking customers in Kenya.Methodology: Descriptive research design was adopted. The target population for this study was 225 employees working in the head offices of the selected Islamic banks. Stratified sampling and simple random sampling were used in generating the sample. This study made use of primary data collected using structured questionnaires. The collected data was entered into the Statistical Program for Social Sciences for windows version 20 because of its ability to analyze data easily and accurately. Multiple regression analysis was used to obtain the model for the study. The study results were presented using percentages, tables and chartsResults: The study findings revealed that asset quality as measured by the non-performing loans ratio had a negative and significant effect on access to banking service by Islamic customers in Kenya. Capital adequacy, market structure and technology adoption were found to have a positive and significant effect on access to banking service by Islamic customers in Kenya. It was concluded that the level of credit risk management in Islamic banking where the level of credit risk was high was crucial for the banks in Kenya if they were to expand the level of access to Islamic banking by Islamic customers.Unique contribution to theory, practice and policy: The study recommended that banks needed to develop strategies on how to deal with credit risk by striving to keep the amount of nonperforming loans low. The study also recommended that these banks should expand their capital bases in order to strengthen their resilience and internal strength to withstand losses especially when faced by a crisis. They needed to pursue diversification across individual customers by increasing the breadth of products they coul offer to their customers. The regulators of the market needed to ensure prudent supervision so as to maintaining healthy competition in this market. It was also recommended that banks needed to promote the use of technological innovations within banking area such as internet banking, mobile banking as well as ATM banking by their customers.
ACCESS TO MICROCREDIT DETERMINANTS AND FINANCIAL PERFORMANCE OF SMALL AND MEDIUM RETAILING ENTERPRISES IN WAJIR COUNTY, KENYA
Authors: Kanyare Nasteha , Mungai Dr. John
Published: October 2020

Purpose:  The purpose of the study was to establish the effect of determinants of access to microcredit on financial performance of retailing SMEs in Wajir County, Kenya.Methodology: The study adopted a descriptive survey research design. The target population comprised of all the 5000 retailing small and medium enterprises in Wajir County where the units of analysis were the SME owners. The study used stratified random sampling and simple random sampling technique to come up with the sample. The target population was stratified into 6 strata (the 6 sub-counties in Wajir County). Further, random sampling was used to select 146 SMEs from each sub-county. The study used primary data which was largely quantitative and descriptive in nature. The questionnaires were self-administered with the help of two research assistants. The data analysis was undertaken using SPSS Version 20 where the statistics generated included descriptive statistics and inferential statistics.Results: The study findings revealed that savings, meeting the eligibility criterion, loan structuring and some socio economic characteristics positively and significantly affected the financial performance of SMEs in Wajir County.Unique contribution to theory, practice and policy: the study recommended that SMEs should take the initiative to increase the amount they saved so that they could increase their borrowing capacity. The study also recommended that SME owners needed to take the initiative of ensuring that they were all the time able to meet the necessary requirements needed for obtaining loans especially their documentation, business and repayment plans and aim at ensuring that they acquired the necessary collateral. It was further recommended that MFIs needed to ensure that the loan structure presented to SMEs were favorable. The study also recommended that it was necessary for SMEs to expand/grow their asset base so as to increase the ability to repay the loans. They also needed to expand their networks especially within the financial institutions circles so that they could increase the trust the MFIs had on them and for easy considerations for loans.
EFFECT OF CASH RECONCILIATION ON THE FINANCIAL PERFORMANCE OF COMMERCIAL BANKS IN KENYA
Authors: Onwonga Mactosh , Achoki Prof. George , Omboi Dr. Bernard
Published: October 2020

Purpose: The main aim of the study was to examine the effect of cash reconciliation on the financial performance of commercial banks in Kenya.Methodology: The research was carried out through a descriptive survey research design. The study population was all the 43 commercial banks registered and licensed to operate in Kenya. A multi stage sampling approach was used. In the first stage, a census of all the 43 commercial banks was conducted, that is, the units of analysis were the commercial bank. In the second stage, purposive sampling was used where two respondents from every organization were taken. The study used both primary and secondary data for analysis. Primary data was collected using questionnaires while secondary data was obtained using secondary data collection template. A multiple linear regression model was used to link variables.Findings: The study findings indicated a positive correlation between cash reconciliation and financial performance of commercial banks. Cash reconciliation was positively and significantly related to both ROE and ROA. The study concluded that cash reconciliation is positively and significantly related to financial performance of commercial banks in Kenya.Unique contribution to theory, practice and policy: The study recommends that commercial banks and other financial institutions involved in handling of cash should put in place proper reconciliation practices. The commercial banks should focus on increasing the number of times books are reconciled, increase the regularity of auditing the cash books, put in place and implement a policy on cash reconciliation, training its staff on conducting cash reconciliation and segregating the duties of cash reconciliation other duties so as to evolve specialization. The study recommended further studies to establish the effect of cash handling practices on financial performance of other financial institutions other than commercial banks. This will be crucial in comparison of the results and identification of more research gaps for future studies.
EFFECT OF CUSTOM DUTY INCENTIVES ON THE PERFORMANCE OF EPZ FIRMS IN KENYA
Authors: Kuria Dr. John
Published: October 2020

Purpose: the purpose of this study was to determine the effect of custom duty Incentive on the performance of EPZ firms in Kenya.Methodology: This research used correlation research design. Sample size of all the 86 registered EPZs firms was used in this study. Primary data was obtained using questionnaires. Secondary data from the registered firms was collected on; ROA, number and value of jobs and the length of stay of the firms. The study used both descriptive and inferential statistics to conduct data analysis.Results: The results of study revealed that at 5% significance level, custom duty incentives had a significant relationship with performance of EPZ firms measured using ROA. The results further revealed that at 5% significance level, custom duty incentives were found to have a significant relationship with performance of EPZ firms measured using the total number of workers in Kenya. The results also revealed that at 5% significance level, custom duty incentives were found to have positive and significant relationship with performance of EPZ firms measured using the number of years in operationUnique contribution to theory, practice and policy: Based on the study findings, the study recommended that the government should offer increased excise duty incentives in order to cut down on imports and in that way promoting the growth of demand for domestic products in the country. The government could pursue this strategy in order to curb smuggling and also to promote the growth of the tourism industry. The study further recommends that policy makers should adopt strategic incentive plans or targeted incentive scheme that targets specific industry or a strategic tax incentive that add value or contribute positively to the economy and are in line with the country’s vision 2030.
EFFECT OF MERGERS AND ACQUISITIONS STRATEGIES ON FINANCIAL PERFORMANCE OF FINANCIAL SERVICES SECTOR
Authors: Ogada Dr. Agnes , Achoki Dr. George , Njuguna Dr. Amos
Published: October 2020

Purpose: The purpose of this study was to establish the effect of mergers and acquisitions strategies on financial performance of firms in the financial services sector in Kenya.Methodology: The study adopted a mixed methodology research design. The study population included all the 51 merged financial service institutions in Kenya. Purposive sampling was used. Primary data was obtained from questionnaires and a secondary data collection template was also used. The researcher used quantitative techniques in analyzing the data. Descriptive analysis for the study included the use of means, frequencies and percentages.  Inferential statistics such as correlation analysis was also used. Panel data analysis was also applied. Further, a pre and post merger analysis was used.Results: Cost efficiency was found to have a positive and significant effect on financial performance of merged institutions. Diversification had no significant effect on financial performance of merged institutions. Synergy had a significant relationship with financial performance of merged institutions. Board size had a significant relationship with financial performance of merged institution and there was a significant relationship between the moderating effect of economic growth and financial performance of merged institutions.Unique Contribution to Theory, Practice and Policy: The study recommended that policy makers (government) should be able to create or promote the enabling environment for facilitating mergers and acquisitions that concerns infrastructure provision, as a way of achieving cost reduction that could motivate similar mergers in other institutions in Kenya, stakeholders are to identify where their most immense profit pools lie and focus on improving those units responsible for them, the management of the financial services institutions should embrace diversification and financial innovation on product strategies as this will help in generating more income for the banks.
The Challenges of Savings on Credit Unions in Creating Wealth: A Case Study of Zambia Army Savings and Credit Union
Authors: Ian Mwila , Richard Engr. Dr Kasongo Mwale
Published: October 2020

Purpose: The aim of this study was to identify the challenges of savings on Zambia Army Savings and Credit Unions in creating wealth and recommend possible solutions.Methodology: The study used mixed research methods to collect qualitative and quantitative data, as both could not give the satisfactory results due to weaknesses in each method. Eighty (80) respondents were sampled of which seventy were sampled from members of ZASCU in survey questionnaire and the other ten (10) were for in-depth interview from management. Top management of six (6) respondents and four (4) respondents from operation level were purposively sampled for expert sampling and in-depth interviews were used as a data collection technique. The other respondents were randomly sampled selected using probabilistic sampling, where every individual had an equal chance of being selected. Quantitative data was analyzed using SPSS version 21 and qualitative data was analyzed using thematic content analysis and document review. The research study’s results collected through the questionnaire, in-depth interviews and document review showed that ZASCU had challenges of savings in creating wealth.Findings: The results showed the following challenges: 26% of participants cited delay in disbursing of money, 14% respondents identified inadequate online system and 19% was for lack of skilled personnel. Members had another concerned of limitation in loan facility as 21% of the respondents cited it and 20% had a concern for underutilization of funds at ZASCU. ZASCU needs to be as strategic in the market as it faces stiff competition from other lending institutions providing similar services.Unique contribution to theory, policy and practice: The study recommended that ZASCU needed to have modern technologies for online system, skilled personnel, prudence in financial management, paying on time and increase on loan disbursements. The challenges of savings are affecting negatively on ZASCU in creating wealth and this has caused loss of confidence by stakeholders, and the sooner the solutions to mitigate the saving challenges are found and implemented the better.
Influence of Convertible Bonds on Liquidity Growth of Commercial Banks in Nairobi County Kenya
Authors: Obong’o Ernest Misat , Mutea Fredrick , Rintari Nancy
Published: October 2020

Purpose: The purpose of this study was to investigate the influence of convertible bonds on liquidity growth of commercial banks in Nairobi county KenyaMethodology: This research applied descriptive research design when gathering data by closed-ended questionnaires on 39 commercial banks in Nairobi County Kenya and secondary data from commercial banks dating from 2016-2018. Overall operations managers, marketing managers and general managers were the respondents. Census technique was used. Pre-testing questionnaires was issued to branch marketing managers, operational managers and assistant managers in simple randomly selected five commercial banks located in Meru county Kenya. SPSS data analysis software was be consulted for quantitatively using the descriptive statistics such as mean, percentage and standard deviation. Tables, graphs and detailed explanations was used to present the final results of the study.Results: The study found out that there was a statistically significant positive relationship between convertible bonds and liquidity growth of commercial banks in Nairobi county Kenya. Convertible had an R value of .732 and an R square value of 0.536. This proved that convertible bonds predicted 53.6% of the changeability in the liquidity growth. The regression coefficients of convertible bonds had a β=.117, P=010 at 0.00 significance level.Unique contribution to theory, policy and practice: The discovery of presence of positive influence of convertible bonds on liquidity growth led to new knowledge contribution by the study. The study recommended that more types of customized bonds should be issued and public awareness should be raised. The study recommended that policies should be developed by government through the central bank whereby bank customers can obtain bonds more often just like the way mobile loan apps are common. This would promote more market for the bonds. Commercial banks should also indemnify various types of bonds with insurance firms so that any misfortune of events like the recent covid-19 pandemic would have minimal impact on the various types of fixed-rate bonds. The study contributed new knowledge when the relationship between corporate bonds and liquidity growth of commercial banks in Nairobi was established.
FACTORS INFLUENCING CREDIT ACCESS FOR FIRMS IN THE BIOGAS SUB SECTOR IN KENYA
Authors: Mulandi Bernard , Kisaka Dr. Sifunjo
Published: October 2020

Purpose: The purpose of this study was to determine the factors influencing credit access for firms in the biogas sub sector in Kenya.Methodology: The study adopted descriptive survey. The target population of the study was the firms in biogas sub sector in Kenya. A sample of 40 firms was selected from all the firms using the random sampling technique. Both qualitative and quantitative data was collected using a questionnaire that consisted of both open ended and close ended questions. Data was analyzed using Statistical Package for Social Sciences (SPSS) and results presented in frequency tables to show how the responses for the various questions posed to the respondents. The data was then analyzed in terms of descriptive statistics like frequencies, means and percentages.Results: The study findings revealed that firms in biogas sub sector had low access to credit from the banks. It was also possible to conclude that age of firm, capital invested, size of the business, financial records, risk preference and access to information influence the level of access to credit by renewable energy sector firms.Policy recommendation: It is recommended that micro financing institutions should regulate the products and services they offer to SMEs so as to have all clients enclosed in their loan portfolio. The study further recommends that banks should work hand in hand with the government to support upcoming businesses and offer financial support.