Faculty of Economics and Management Sciences (FEMS)
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Item Open Access Account Ability Practices and Service Delivery of Non-government Organizations in Kabale District: A Case Study of ICOBI Kabale Branch.(Kabale University, 2022) Ainembabazi, BridgetThe purpose of the study was to find out the accountability practices and performance of Non- Governmental Organizations, a case study of Integrated Community Based Initiatives (ICOBI), Kabale Branch, and Kabale Municipality Kabale District. It was guided by the following study objectives; to examine the accountability practices in Integrated Community Initiatives (ICOBI) Kabale District, to identify the effects of accountability Practices on the performance of Integrated Community Initiatives (ICOBI)-Kabale District and to establish strategies for improved accountability practices in Integrated Community Initiatives (ICOBI) - Kabale District. The researcher used this research design because of limited resources in terms of time, distance and finances for field work and all other research demands that are required to complete the study. The researcher adopted both quantitative and qualitative approaches. The qualitative research used for descriptive purposes and through this approach; the researcher described the population characteristics as well as understanding the impact of the variables of the study on each other. The study population under study was comprised of 100 respondents, both staff members and beneficiaries of ICOBI- Kabale Branch. For this study, the researcher employed two data collection instrnments, the questionnaire and interviews. Research findings in relation to accountability practices which are preferred by ICOBI - Kabale ,include monitoring and evaluation procedures , systems of reporting shortfalls and reports regularly to funders and patrons , strong reporting systems and giving employees a right to question un clear reactions and decisions. Regarding the effects of accountability and performance of ICOBI- Kabale were summarized and they include improved performance , more employees participation increased feelings of competency increased employees commitment to work and motivation encouraged by transparency in financial transmissions, strong regulations of finance, loyalty of directions of ICOBI- Kabale , oversight of internal controls and regal competences. The study concluded that ICOBI Kabale District Board of Directors is characterized by royalty, has strong regulations in finance, characterized by transparency in financial transactions, has oversight of internal controls and legal compliances to support better performance of ICOBI¬Kabale District.Item Open Access Assessing Sales Forecasts and Business Growth of Small and Medium Enterprises in Kabale Municipality Kabale District: A Case Study of Mega Bakery.(Kabale University, 2021) Akiiza, ChrispusThe importance of the sales forecast permeates many business management activities including cash flow estimation, cash budgeting, capital budgeting, capital structure analysis, financial planning, and valuation which leads to business growth. Despite the significance of sales forecasting on business growth, Mega Bakery has not embraced the use of sales forecasting and this has caused failure of the business to satisfy the customers' needs and this has also affected the business growth. Therefore it is against this background that the researcher wished to assess sales forecasting and business growth of small and medium enterprises in Kabale Municipality Ka bale district a case study of Mega bakery.Item Open Access Assessing the Impact of Small-Scale Firms on Household Welfare in Uganda: A Case Study of Muhanga Town Council in Rukiga District.(Kabale University, 2022) Kukundakwe, DaniseThe industrial sector in Uganda is characterized by small-scale and large-scale manufacturing and processing small-scale firms where fewer often are foreign-owned. However, in Uganda, despite small-scale firms being a key vehicle for economic success, having the potential to provide employment opportunities to the millions of unemployed people and having the capacity to contribute to Gross Domestic Product (GDP) as well as poverty reduction to improve on household welfare, still the house bold welfare people have not been realized. It has been revealed that three out of five small-scale firms in Uganda fail within the first two years of operation and those that continue 80 percent fail before the fifth year. Small-scale firms including those of MMuhanga town council in Rkiga district have issues like inadequate skills among the business operators, inadequate capital, and high taxes, which affect their success and profitability and hinder their ability to contribute effectively to the sustainable growth and development of the businesses and improvement of household welfare. This situation prompted the researcher to carry out a study on the impact of small-scale firms on household welfare in Uganda a case study of Muhanga Town Council in Rukiga district. The purpose of the study was to assess the impact of small-scale firms on household we! fare in Uganda a case study of Muhanga Town Council in Rukiga district.Item Open Access Assessing the Role of Electronic Banking on Performance of Micro Financial Institutions: A Case Study of Pride Micro Finance Limited Kabale District.(Kabale University, 2022) Twagirayesu, BertinThe study was conducted to examine the role of electronic banking on the performance of micro-financial institutions A case study of pride Microfinance limited Kabale district the specific objectives were to analyze the importance of electronic banking methods ll1 micro finance institutions, to examine the types of electronic banking methods adopted in microfinance towards their performance and to find out the relationship between electronic banking on performance of micro-financial institutions. The study used a descriptive research design in which both qualitative and quantitative techniques were used to collect and analyze numerical data. The study population constituted of 65 respondents. A sample size of 56 respondents was selected using purposive and simple random sampling techniques. The study found that The study findings on the importance of electronic banking methods in microfinance institutions. the results were obtained from; a digital signature for security. convenience way of operating banking transactions, faster transfer, reliability, and time factor. the study went ahead to find the types of electronic banking methods adopted in microfinance towards their performance and the responses were obtained from mobile/SMS banking. electronic funds transfers. self Service (PC) banking, POS Banking (Credit and Debit cards), internet banking, and an automated teller machine the study findings on the relationship between electronic banking on the performance of microfinance institutions, the results revealed that there is a very high positive significant relationship between electronic banking on the performance of microfinance institutions that is 0.853 significant at 0.0I level of a two-tailed test with 50 degrees of freedom. It was concluded that electronic banking is of great importance in microfinance institutions. The study recommended that there should be awareness among the Microfinance members about the information and communication infrastructure available to enable them to know how they are used to achieve their objectives, the systems used in banking should be in good working conditions and trustable to enable the members use them effectively and there should be constant system check up to avoid systems failures which would disrupt the use of the system in banking operations by the Microfinance clients.Item Open Access Budgeting and Performance of Financial Institutions: A Case Study of Lyamujungu Sacco in Kabale Municipality.(Kabale University, 2022) Arinaitwe, YosamThe study aimed at the relationship budgeting and performance of financial institutions. A case study of Lyamujungu Sacco in Kabale Municipality. Objectives guided the study, namely: to assess the effect of budgeting on resource allocation in micro finance institutions, to examine the effect of budgeting on profitability of micro finance institutions, and to assess the effect of budgeting on planning and control in micro finance institutions in Uganda. The researcher adopted a descriptive status research design to collect qualitative and quantitative data from 30 respondents. Data collection was done using questionnaires, and a documentary checklist and analysis were done. Results indicate that budgeting estimates, as realistically as possible, the cost of completing the objectives of the organization. Some respondents showed that budgeting helps in the expression of organizations policies especially on how to acquire assets for the success of organizations, budgeting provides a means to monitor the project's financial activities over the life of the organization in that the budgeting process the SACCO has failed to monitor the performance of their clients hence affecting the performance of the financial institution. Budget in terms of revenues gives a bottom line for revenues to be met. Some respondents showed that budgeting enables projects to acquire extra money, and respondents gave their opinions that all budgetary control is a proven management tool. Some respondents showed that budgeting in business organizations is formally associated with the advent of industrial capitalism. The study concludes that there is a role played by budgeting in the performance of Lyamujungu Sacco where by the findings showed that Lyamujungu Sacco practiced budgeting on whatever transaction they were making, it was therefore concluded that improved communication, budgeting, financial control of inputs, planning and coordination were the roles played by budgeting, increased profits, reduces wastage of resources, were the other roles played by budgeting in MFis. The study recommends that the employees should be encouraged to participate in the formulation of the budget so as to ensure participatory management that reduces resistance from employees. All the employees should be sensitized on the importance of budget in the organization so as to reduce the conflict between the organizations interest and stake holders.Item Open Access Budgeting and Performance of Financial Institutions: A Case Study of Lyamujungu SACCO in Kabale Municipality.(Kabale University, 2022) Arinaitwe, YosamThe study aimed at the relationship between budgeting and the performance of financial institutions. A case study of Lyamujungu Sacco in Kabale Municipality. Objectives guided the study, namely: to assess the effect of budgeting on resource allocation in microfinance institutions, to examine the effect of budgeting on profitability of microfinance institutions, and to assess the effect of budgeting on planning and control in microfinance institutions in Uganda. The researcher adopted a descriptive status research design to collect qualitative and quantitative data from 30 respondents. Data collection was done using questionnaires, and a documentary checklist, and analysis was done. Results indicate that budgeting estimates, as realistic as possible, the cost of completing the objectives of the organization. Some respondents showed that budgeting helps in the expression of organizations' policies especially on how to acquire assets for the success of organizations, budgeting provides a means to monitor the project's financial activities over the life of the organization in that the budgeting process the SACCO has failed to monitor the performance of their clients hence affecting the performance of the financial institution. Budget in terms of revenues gives a bottom line for revenues to be met. Some respondents showed that budgeting enables projects to acquire extra money, and respondents gave their opinions that all budgetary control is a proven management tool. Some respondents showed that budgeting in business organizations is formally associated with the advent of industrial capitalism. The study concludes that there is a role played by budgeting in the performance of Lyamujungu Sacco the findings showed that Lyamujungu Sacco practiced budgeting on whatever transaction they were making, it was therefore concluded that improved communication, budgeting, financial control of inputs, planning, and coordination were the roles played by budgeting, increased profits, reduces wastage of resources, were the other roles played by budgeting in MFis. The study recommends that the employees should be encouraged to participate in the formulation of the budget so as to ensure participatory management that reduces resistance from employees. All the employees should be sensitized on the importance of budget in the organization so as to reduce the conflict between the organizations' interests and stakeholders.Item Open Access Capitation Grant and Secondary Schools' Financial Management Practices in Rubanda District.(Kabale University, 2023) Kobusingye, JacklineThe study investigated the capitation grant and secondary schools' financial management practices in the Rubanda district Specifically, the objectives of the study were to assess the status of financial management practices of capitation grants in USE Schools, to find out the factors hindering the use of capitation grants and financial management in the schools, and to examine the relationship between capitation grant and financial management practices. A descriptive research design was employed to guide the study. Simple random sampling and purposive sampling techniques were used. The study involved a sample of 50 respondents and was used to collect data about the study variables of capitation grants and financial management. Data analysis was conducted using Microsoft Excel. Findings of the study found that male respondents were highly represented by 56%, majority of the respondents 72% revealed that student attendance registers are always used by all the class teachers as one of the financial management practices of capitation grants in USE schools, 84% of the respondents showed that improper preparation of vouchers hinder financial management in schools and 55% revealed that headteachers received grants and accounts for capitation grant which showed a strong relationship between financial management and financial accountability. The study concluded that there was different status of financial management practices of capitation grant in USE Schools in Rubanda district as they include; school maintains good Financial record keeping, Finance Manual Guidelines from the Ministry are properly followed, Pre-designed School Record Forms from the Ministry are used consistently, Financial Record Keeping procedures, rules and regulations, policies and requirements are always followed, Statutory Records, Admission registers in this School are used every term and Student Attendance Registers are always used by all the class Teachers and there was a relationship between capitation grant and financial management practices as they include; This School prepares Statutory Financial reports in time and regularly, Accountability Reports of these School are in line with Comprehensive Ministry of finance manual, Accountability reports are regularly prepared and submitted in time to the Ministry per term and there is a standard format for presenting Regular reports on Accountabilities. The study recommended that to curb some of the challenges experienced by schools, as revealed by this study, school administrators and other education staff need training.Item Open Access Capitation Grant and Secondary Schools' Financial Management Practices in Rubanda District.(Kabale University, 2023) Kobusingye, JacklineThe study investigated the capitation grant and secondary schools' financial management practices in Rubanda district Specifically, the objectives of the study were to assess the status of financial management practices of capitation grants in USE Schools, to find out the factors hindering the use of capitation grants and financial management in the schools, and to examine the relationship between capitation grant and financial management practices. A descriptive research design was employed to guide the study. Simple random sampling and purposive sampling techniques were used. The study involved a sample of 50 respondents and was used to collect data about the study variables of capitation grants and financial management. Data analysis was conducted using Microsoft Excel. Findings of the study found that male respondents were highly represented by 56%, majority of the respondents 72% revealed that student attendance registers are always used by all the class teachers as one of the financial management practices of capitation grants in USE schools, 84% of the respondents showed that improper preparation of vouchers hinders financial management in schools and 55% revealed that headteachers received grants and accounts for capitation grant which showed a strong relationship between financial management and financial accountability. The study concluded that there was different status of financial management practices of capitation grant in USE Schools in Rubanda district as they include; school maintains good Financial record keeping, Finance Manual Guidelines from the Ministry are properly followed, Pre-designed School Record Forms from the Ministry are used consistently, Financial Record Keeping procedures, rules and regulations, policies and requirements are always followed, Statutory Records, Admission registers in this School are used every term and Student Attendance Registers are always used by all the class Teachers and there was a relationship between capitation grant and financial management practices as they include; This School prepares Statutory Financial reports in time and regularly, Accountability Reports of these School are in line with Comprehensive Ministry of finance manual, Accountability reports are regularly prepared and submitted in time to the Ministry per term and there is a standard format for presenting Regular reports on Accountabilities. The study recommended that to curb some of the challenges experienced by schools, as revealed by this study, school administrators and other education staff need training.Item Open Access Cash Flow Management Utilization and Performance of Small Medium Enterprises (SMEs) in Uganda: A Case Study of Selected Business Enterprises in Kitumba Sub-county Kabale District.(Kabale University, 2023) Twongyeirwe, MarionThis study was carried out on cash flow management utilization and performance of Small and Medium Enterprises (SMEs) in Uganda. A case study of selected business enterprises in Kitumba Sub-county Kabale District. it was guided by specific objectives which were; to establish the importance of cash flow management Utilization in SMEs in the Kitumba Sub-county Kabale district. to examine Cash flow management utilization challenges in SMEs in Kitumba Sub-county Kabale district and to propose how cash flow management in SMEs can be improved in Kitumba Sub-county Kabale district. The research was a cross-sectional study that was both qualitative and quantitative and it used a sample of 30 respondents selected from different SMEs such as Bakeries, Internet Services, Shops, Restaurants, Welding and carpentry, and Drug Shops that operate in the Kitumba Sub-county. Both interview and questionnaire methods were used to collect data from primary and secondary sources and the study findings indicated The importance of cash flow management Utilization in SMEs in Kitumba Sub-county Kabale district and the point that cash flow management utilization increases the Market for inputs and outputs, Also on the Self-employment. and increase Food production, Cash flow management utilization challenges where discussed and On Limited Business skills. Also Hazards such as bad debt. fraud and risks and limited working capital. How cash flow management in SMEs can be improved, monitoring the performance of the business, Minimizing costs, and ensuring business growth. Acting with a great degree of integrity in the execution of their role to ensure the growth of our business, Upholding ethical issues in all management decisions, Following Debtors to ensure payment within an agreed time, and finally the study recommended that Business Enterprises should employ qualified staff so that financial management is handled with care to improve on the profitability and the government should support business enterprises institutions by providing loans on low Intrest, giving tax holidays among others so that businesses do not overstrain the budget.Item Open Access Cash Management Practices and Performance of Businesses in Uganda: A Case Study of Northern Division Kasese District.(Kabale University, 2022) Mirembe, PhilipThe study investigated the role of cash management and performance of businesses in Uganda: A case study of the Northern division of Kasese Municipality, Kasese district. The study was guided by objectives namely; to analyze the factors affecting cash management in businesses in the Kasese district to identify the challenges facing businesses in the Kasese district, and to find out the effect of cash management on the financial performance of businesses in the Kasese district. The study sampled 65 respondents out of 80 as the target population. A descriptive design was used in the study. The researcher used both Primary and secondary data. Secondary data was collected from the business's financial statements and policies. Literature was reviewed using secondary data sources including other reports, journals, businesses' financial reports, the Businesses Act, businesses supervision annual reports, the internet, research projects, and information from the university library. The study also found that cash management increases flexibility and competitive advantage of businesses, enabling the businesses to take cash discounts was identified to have played a very big role in the effects of cash management on the financial performance of businesses. Cash management helps businesses to survive in uncertain business environments, cash management influences the forecasting the financial performance of businesses in the Kasese district. The study also reveals that lack of awareness and poor as among the challenges facing businesses in the field of their operation within the Kasese district and beyond, lack of finance by members that should be helping them to save more, poor member participation also hinder proper performance of businesses in Kasese district, high transaction costs which affects the members. The study concludes that Cash management is very critical as a liquidity management tool in businesses in Kasese district. The management needs to ensure there are adequate internal cash management controls to ensure that there is optimal cash, and strategies are in place during minimal cash and surplus cash since either of side will contribute to liquidity risks to the institution. The study recommends that management should put a tighter internal controls system for cash management. Also, the study recommends that business members to have a graduated increase on their deposits on an annual basis to enhance cash flow for the better service of loan services. More research should be conducted on the dividend policy of businesses since for the last five years, it did not affect businesses profitability.Item Open Access Commercial Banks and Economic Empowerment of Local Community: A Case Study of Local Communities in Bushura Parish, Kirima Sub-County, Kanungu District.(Kabale University, 2023) Demiano, BarisigaraThe purpose of the study was to assess the effects of commercial banks on the economic empowerment of local communities in Bushura parish and Kirima sub-county, Kanungu District. e study was guided by specific objectives, which include finding out the effects of mmercial banks on business growth in local communities, determining the effects of mrnercial banks on household income, and identifying the challenges encountered by mmercial banks on the economic empowerment of local communities in Bushura parish, irima sub-county, and Kanungu District. Using simple random and purposive sampling techniques, a total of 133 respondents were selected to participate in the study. Questionnaires, zy informant interviews, and documentary methods of data collection were used in this study. majority 80% of participants on the effects of commercial banks on business growth in local communities in Bushura parish Kirima sub-county, Kanungu District agreed with (Mean = 3.54, D = 0.558) that commercial banks provide rewards or returns in the form of dividends. It was found that the majority of respondents 84% of participants on the effects of commercial banks on t0usehold's income in Bushura parish, Kirima sub-county Kanungu District agreed with (Mean - 3.33. SD= 0. 804) that commercial bank groups link individuals, households and enterprises mo a vi ta! web of business and personal relationships. The study findings also revealed that 81 % of participants agreed (Mean = 2.09, SD = 1.130) that commercial banks give back to the community in the form of corporate social responsibility. It was recommended that the government should provide more capital to commercial banks to help local communities get loans at cheaper rates thus, improving their stared reds of living.Item Embargo Contract Management and Organizational Performance: A Case Study of Kabale Regional Referral Hospital.(Kabale University, 2022) Mwikirizenta, AlimansiIn an organization, performance may take various forms depending on what and who is being targeted. Different performance indicators are required by different stakeholders to offer assistance in making an informed decision The purpose of the study was to examine contract management and organizational performance of a case study of Kabale Regional Referral Hospital.Item Open Access Corporate Financing and Risk Management in the Banking Sector in Uganda During and Post Covid-19. Evidence from Kabale District(International Journal of Finance and Accounting, 2023-08-08) Semusu, Alex; Byamukama , Eliab MporaThe study examined the effects of corporate financing and risk management in the banking sector in East Africa during and Post Covid-19 tapping on evidence from the Kabale district in Uganda. It was guided by specific objectives, the effect of Bonds on risk management in the banking sector during and post COVID-19, the effect of treasury bills on risk management in the banking sector during and post COVID-19, and the effect of debt management on risk management in the banking sector during and post COVID-19. A descriptive research design was adopted in this research. Both primary and secondary data were used in this study. The population of the study was 97 technical staff. Purposive and random sampling techniques were applied in the study. Data was collected from 78 staff of selected commercial banks in the Kabale district using a structured questionnaire. Both correlation and regression analysis were used. The study revealed that the board of directors set strategies on bond issuance and were effectively communicated within the bank in the form of policies and procedures by the top management (M =4.2, SD = 0.34). The findings showed that the bank has set in place principles of short-term crediting (M = 4.6, SD = 0.32). The bank undertakes regular monitoring of the total value of gross daily payments made and received (M = 4.8, SD = 0.18). Involves identification of existing sources of treasury bills as well as treasury bills that may arise from new business products or activities (M = 4.7, SD = 0.30). The average lessons undertaken was (M = 4.3, SD = 0.13). Debt management was also implemented by the banking sector. It was reported that the debt management efforts of the bank were supported by senior Management (M = 4.2, SD = 0.42). It was also revealed that the management efforts of the institution were well communicated to them (M = 4.2, SD = 0.18). There is a need to set up strong structures for the management of corporate financing in order to enhance risk management in the banking sector.Item Open Access Credit Access and Financial Performance Small and Medium Enterprises in Ntungamo District: A Case Study of Kajara SACCO, Rwashamaire Branch.(Kabale University, 2023) Akakunda, ShivanThe purpose of the study was to establish the relationship between credit access and financial performance of SMEs in Ntungamo District. The study was guided by the following objectives; to establish relationship between credit terms and financial performance of SMEs in Ntungamo District, to establish the effect of credit terms and access to credit on financial performance of SMEs in NtungamoDistrictand to establish the relationship between access to credit and financial performance of SMEs in Ntungamo District. The study was based on a correlation survey design. Primary data was collected using self-administered questionnaires issued to respondents who were owners/managers of the business. The sample size were 25 respondents (5 SACCO employees and 20 borrowers). The target population included credit officer and business borrowers of Kajara SACCO in Rwashamaire Town. The researcher used simple random sampling technique for the borrowers as this technique gave borrowers equal chances of engaging into the study, systematic sampling was used to select employees of Kajara SACCO. Primary data was obtained through the use of self-administered questionnaire to respondents following systematic and established academic procedures. Secondary data was obtained through the already existing bank's literature and any other literature from Kajara SACCO Financial annual reports, credit performance reports, Bank of Uganda Reports and journal articles. Data was collected from the primary source was compiled, sorted, edited for accuracy and clarity. The research findings showed that firms can easily get credit from Microfinance institutions, access of loan can help in growth of firm's business, their firms often fail to get enough loans they require from microfinance institutions, access to loans have helped in the growth of their business and the respondents also asserted that the length relationship between this firm and suppliers of credit is important in accessing credit. The research findings on the effect of credit terms on financial performance showed that 52% firm can afford the interest rates charged by microfinance institutions, 72% disagreed that loan repayment period given to this firm is convenient, 68% agreed that the interest rates paid remain fixed for the whole repayment period, 80% of the respondents agreed that the firms have sufficient collateral to enable them acquire credit from microfinance institutions while 92% agreed that presence of collateralizable assets in this firm helps in business growth. In order to improve access to credit by SMEs, commercial banks and other lending institutions need to adjust credit terms in line with what borrowers can afford.Item Open Access Credit Access and Performance of Women Owned Business in Southern Division Kabale Municipality.(Kabale University, 2022) Musinguzi, AmbroseThe study focused on the credit access and performance of women-owned businesses in the southern division of Kabale municipality. The Study followed research objectives which were to find out the credit facilities offered by the financial institutions to women-owned businesses in the southern division of Kabale Municipality, to establish the factors limiting access to credit and business performance in the southern division of Kabale Municipality, and to determine the relationship between credit access and the performance of women-owned business in southern division Kabale Municipality. The methodology of the study was cross-sectional research design and it explored both qualitative and quantitative data. A sample size of 80 respondents was selected from women-owned businesses in the southern division. The recommendations of the study included; there should be involvement of women in decision making and be consulted on policies regarding agricultural and rural development and their ability to influence these decisions, there should be training, workshops and seminars regarding potential women groups on how they affect the society on agricultural development programmes , there should be policies introduced to ensure that all women participate in agriculture activities and policies will hopefully contribute to increasing the income and employment opportunities amongst the rural women and there should be support and alvice offered to the rural women by the government in order to develop and increase household income. the study included that, the role of rural women groups in the social-economic development of Uganda in southern division is one of the dynamic economic activities in creating socio-economic changes in southern division which has been increasingly important to empower women towards agricultural development. In the district present circumstances such as, disagreements with government concerns, poverty, lack of government concern, decision-making, and competition from indigenous groups are the major challenges facing the women groups. However different ways to mitigate the challenges were suggested and includes; sensitization of farm groups, training women groups, empowering women with leadership skills, basic planning skills, accountability and transparency as well as support from the government towards agricultural development programmes. The role of rural women groups in the socio-economic development has enriched their income savings, and empowerment. The involvement of the women in the group considerably contributes to improvement and perfection in the quality of life, social status, and confidence of the members, women groups lead and play an important role in social transformation, infrastructure building, and welfare activities. Rural Women Groups in agriculture development are one of the significant schemes through which empowerment of women, in terms of better leadership, decision making, utility, and skill gradation. Considering the huge number of poor discriminated and deprived women there is a need to encourage women to become entrepreneurs on their own. The agenda of women's groups should be to work towards the empowerment of the members and also other underprivileged poor women in society. One such institution is education which will not only help in breaking the vicious cycle of poverty and mold of ignorance of rural women but is the right path to women's social development and empowerment.Item Open Access Credit Management Policy and Loan Recovery in Micro Finance Institutions in Kabale Municipality: A Case Study of Unique SACCO, Kabale Municipality.(Kabale University, 2022) Muheirwe, SyriaThe study was about the effect of credit management policy on loan recovery in microfinance institution in Uganda. A case study of Unique Sacco in Kabale Municipality. The study was guided by three objectives which were: to establish credit management policies applied by Unique Sacco Kabale municipality, to determine the rate of loan recovery at Unique Sacco Kabale municipality, to establish the relationship between credit management policy and loan recovery at Unique Sacco Kabale municipality. A targeted population of 50 respondents was considered for the study. These included top management, cashiers, loan officers, clients, and accountants. Both simple random and purposive sampling techniques were used in identifying the study sample size. The methods that were used in data collection included questionnaires, observation, and interviews. Data collected was edited, coded, entered into a computer, and analyzed with Excel, a Microsoft statistical package, the results were presented in tables. Based on results from the study, 100% of the respondents agreed that there are various credit management policies applied by Unique Sacco and these include credit terms that involve both the length of the credit period and discount rate, the loan amount recommended by credit officer, and collateral security. The study findings revealed the rate of loan recovery in microfinance institutions in Uganda's profitability ratio, efficiency ratios, outstanding loans, and real annual average growth rate of loans. From objective three, it was found out as indicated by the respondents from Unique Sacco that there is a relationship between customer credit management policies and loan recovery and these are good credit management provides the institution with reasonable and adequate returns on loans, and borrowers are given a small amount of money. The researcher concluded that there are various credit management policies applied at Unique Sacco. The majority of the respondents reported credit terms involve both the length of the credit period and the discount rate given, offering a uniform interest rate. The study findings further recommend that unique Sacco should redesign its credit policy so as to make credit management more effective to reduce loan losses and write-offs.Item Open Access Credit Policies and Business Success on Small Scale Business in Kabale District Hakashenyi SACCO.(Kabale University, 2022) Agaba, PeterThe study focused on the findings of the credit policies and business success on small scale business in Kabale district Hakashenyi Sacco. The objectives of the study were to establish the credit policy used by small scale business to establish the level of success of small scale busing and to establish the relationship between credit policy and success of small scale business. There was critical review of the issues that have explored and studied both theoretically and empirically in the existing literature on of credit policy as an independent variable and business success as the dependent variable and the methods of data collection were put into action. The research used both qualitative and quantitative methods of data collection and analysis. The research used simple random sampling techniques in collecting and analyzing data and was used to provide equal chances to the sample size. Purposive sampling was also used to collect data from respondents that participated in the study. Findings of the study were obtained from the field interpreting the results analyzing basing on the specific objectives of the study. It is recommended that government should promote group loans owned and managed by women because experience across different developed markets has shown that women have a better repayment record and yield a higher cross sell ratio for financial institutions. SACCO's are recommended to adopt information and communication technologies in their businesses because the development of information and communication technology is central, not only for production but also for trade facilitation in both local and international markets. By all means, the government should strive to do everything possible to improve the Microfinance Institutions in which SACCO members operate through improving infrastructure, thus road networks, buildings and communication technologies. The environments shouid be established in sue4 way that they promote or allow for new enterprises to emerge, existing ones to grow, and the large and small enterprises to coexist by supporting one another.Item Open Access Credit Risk Management and Profitability of Commercial Banks: A Case Study of ABSA Bank Kabale Branch.(Kabale University, 2023) Akanyijuka, BrunoThe study assessed the credit risk management and profitability of commercial banks taking ABSA Bank Kabale Branch as a case study. The objectives of the were; to analyze credit risk management and profitability of commercial banks, to examine the present status of non¬performing loans, cash reserve ratio, and capital adequacy ratio in commercial banks, and to analyze the relationship between credit risk management and profitability of commercial banks. The study adopted a quantitative paradigm since it statistical tools. The study used a descriptive design to describe the profile of the respondents in terms of age group of owners, and level of education. The study population for this study involved all the staff of ABSA bank, Kabale branch. These included all the 64 staff of the institution from all the departments. The data was organized and financial ratios were computed using an Excel program to obtain the study variables. Data from questionnaires were summarized, using frequencies and percentages. The study found that non-performing loans as a percentage of total loans have decreased from 8.3% year 2015 to 5.6% year 2022. Also, the findings indicate that the average (mean) default rate throughout the study is 6.186% and this implies a bank's problem of defaulting loans by the customers. The study revealed that the gross loans have increased from 130.7 billion to 495. 7 billion and non-performing loans from 10.893 billion to 32.9 billion. About what extent credit appraisal is used by ABSA, the majority (42.9%) of respondents reported to a great extent, 21. 4 % reported to a moderate extent, 19. 6% reported to a very great extent, while just 16.1 % reported to no extent by evaluating the character, record of meeting past obligations, repayment capacity, credit history as well as moral aspect of loan applicant, by requiring collateral as security for the loan, by considering the relationship with the customer, account performance, deposits, etc. This research also concluded that credit risk management practices including client appraisal, credit risk analysis, credit risk monitoring and control, and lending policies are mostly used by ABSA to some great extent. The study also concluded that credit risk management contributes to bank performance and improves to some extent the financial performance of ABSA. This means credit risk management practices affect the bank's performance and contribute to financial performance. The study recommended that banking institutions develop an internal risk rating system to monitor the quality of loan portfolios. The study also recommends conducting credit risk analysis on businesses and individuals before lending. There is a need for banking institutions to enhance their internal credit risk assessment practices, develop credit risk scoring analysis tools to assess loan applicants' capability as well as develop their internal risk rating system to monitor the quality of all loan portfolios.Item Open Access Credit Risk Management and Profitability of Commercial Banks: A Case Study of ABSA Bank Kabale Branch.(Kabale University, 2023) Akanyijuka, BrunoThe study assessed the credit risk management and profitability of commercial banks taking ABSA bank Kabale Branch as a case study. The objectives of the were; to analyze credit risk management and profitability of commercial banks, to examine the present status of non¬performing loans, cash reserve ratio, and capital adequacy ratio in commercial banks and to analyze the relationship between credit risk management and profitability of commercial banks. The study adopted a quantitative paradigm since it statistical tools. The study used a descriptive design in order to describe the profile of the respondents in terms of age group of owners, level of education. The study population for this study involved all the staff of ABSA bank, Kabale branch. These included all the 64 staff of the institution from all the departments. The data was organized and financial ratios were computed using an Excel program in order to obtain the study variables. Data from questionnaires were summarized, using frequencies and percentages. The study found that non-performing loans as a percentage of total loans have decreased from 8.3% year 2015 to 5.6% year 2022. Also, the findings indicate that the average (mean) of default rate over the period of the study is 6.186% and this implies a bank's problem of defaulting loans by the customers. The study revealed that gross loans have increased from 130.7 billion to 495.7 billion and non-performing loans from 10.893 billion to 32.9 billion. In relation to what extent credit appraisal is used by ABSA, the majority ( 42.9%) of respondents reported to a great extent, 21. 4 % reported to a moderate extent, 19. 6% reported to a very great extent, while just 16.1 % reported to no extent by evaluating the character, record of meeting past obligations, repayment capacity, credit history as well as moral aspect of loan applicant, by requiring collateral as security for the loan, by considering the relationship with the customer, account performance, deposits, etc. This research also concluded that credit risk management practices including client appraisal, credit risk analysis, credit risk monitoring and control, and lending policies are mostly used by ABSA to some great extent. The study also concluded that credit risk management contributes to bank performance and improves to some extent the financial performance of ABSA. This means credit risk management practices affect the bank's performance and contribute to financial performance. The study recommended that banking institutions to develop an internal risk rating system to monitor the quality of loan portfolios. The study also recommends conducting credit risk analysis on businesses and individuals before lending. There is a need for banking institutions to enhance their internal credit risk assessment practices, develop credit risk scoring analysis tools to assess loan applicants' capability as well as develop their own internal risk rating system to monitor the quality of all loan portfolios.Item Open Access Customer Care and Sales Volume in Telecommunication Companies: A Case Study of MTN Uganda Mbarara City Center.(Kabale University, 2023) Ahumuza, ClintonThe purpose of the study was to find out the relationship between customer care and the sales volume at MTN Uganda Limited. the study was guided by the following objectives: to assess the customer care strategies used at MTN Uganda Mbarara City Centre; To find out the challenges in customer care services at MTN Uganda Mbarara City Centre; to examine the relationship between customer care and sales volume.