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Item Restricted Role of Financial Institution on the Success of Small-Scale Enterprises in Uganda: A Case Study of Lyamujungu SACCO in Kabale District.(Kabale University, 2024) Kyarimpa, GloriusThe study investigated the Role of Financial Institutions on the Success of Small Scale Enterprises in Uganda. A case study of Lyamujungu Sacco, the objectives of the study were: to find out the role of financial training of members on the performance of Small and Medium Enterprises growth in Lyamujungu Sacco, to establish the role of financial institutions’ credit on the performance of Small and Medium Enterprises in Lyamujungu Sacco, to determine the role of unsecured loans on the performance of Small and Medium Enterprises in Lyamujungu Sacco. The study employed a descriptive study design and a cross-sectional was also used. The study used a respondent sample of 60 SMEs operating in Kabale Municipality. The study findings in respect of the main objectives indicated the role of financial training of members on the performance of Small and Medium Enterprises growth in Lyamujungu Sacco. The results also indicate that interest rates affect the borrowing of SMEs. The study results showed the role of financial training of members on the performance of Small and Medium Enterprises growth in Lyamujungu Sacco and these included; improved Financial Management, enhanced Decision-making, access to Financing, cost Control, and Efficiency, compliance and Reporting, strategic Growth. The study findings showed the role of financial institutions’ credit on the performance of Small and Medium Enterprises in Lyamujungu Sacco were survival and Resilience, improved Cash Flow Management, increased Productivity and efficiency, enhanced Market Competitiveness., employment and Economic Development, capital for Growth and Expansion. The study findings showed role of unsecured loans on the performance of Small and Medium Enterprises in Lyamujungu Sacco and these are ease of Access to Finance, supporting Cash Flow and Working Capital Needs, encouraging Entrepreneurship and Innovation, fostering Business Growth and Expansion, enhancing Financial Flexibility, reducing Financial Constraints Beck, mitigating the Impact of Credit Rationing, encouraging entrepreneurship and innovation. The study concluded by showing the role of financial institutions’ credit on the performance of Small and Medium Enterprises in Lyamujungu Sacco.Item Restricted Credit Policy and Loan Recovery in Microfinance Institutions: A Case Study of Mubuga SACCO Kisoro District.(Kabale University, 2024) Murekatete, RebeccaThe study assessed the effect of credit policy on loan recovery in microfinance institutions. A case study of Mubuga SACCO Kisoro district. The study was guided by three objectives, which were: to establish credit policies applied by Mubuga SACCO Kisoro district; to find out challenges impacting Mubuga SACCO Kisoro district; and to establish the relationship between credit policy and loan recovery at Mubuga SACCO Kisoro district. A targeted population of 40 respondents was considered for the study. These included top management, cashiers, loan officers, and accountants. Both simple random and purposive sampling techniques were used to identify the study sample size. The methods that were used in data collection included questionnaires. The collected data was edited, coded, entered into a computer, and analyzed with Excel, a Microsoft statistical package. The results were presented in tables. Based on the results of the study, 100% of the respondents agreed that there are various credit policies applied by Mubuga SACCO, and these include credit terms that involve both the length of the credit period and the discount rate, the loan amount recommended by the credit officer, and collateral security. The study findings revealed the challenges impacting Mubuga SACCO in credit policy and loan recovery in microfinance institutions: arrears rate, failure of appraisal of customers were common, loan appraisal policies were not clear, and there was existing collateral security that was inadequate. From objective three, it was found out, as indicated by the respondents from Mubuga SACCO, that there is a relationship between credit policies and loan recovery, and if good credit provides the institution with reasonable and adequate returns on loans, borrowers are given a small amount of money. The researcher concluded that there were various credit policies applied at Mubuga SACCO. The majority of the respondents reported that credit terms involved both the length of the credit period and the discount rate given, offering a uniform interest rate. The study findings further recommend that Mubuga SACCO should redesign its credit policy so as to make credit more effective to reduce loan losses and write-offs.Item Restricted Interest Rates and Financial Performance of Small and Medium Enterprise in Uganda: A Case Study of Muhanga Town Council.(Kabale University, 2024) Nabaasa, InnocentThe study focused on interest rates and financial performance of small and medium enterprises in Uganda; A case study of Muhanga Town Council. The objectives of the study were; to find out the factors considered when determining interest rates to be paid by SMEs in Muhanga Town Council, to establish the level of financial performance of SMEs in Muhanga Town Council, and to establish the relationship between interest rates and the financial performance of SMEs in Muhanga Town Council. A cross-sectional research design was used and data was collected using questionnaires. The researcher first prepared data collection methods, and their collectors and accuracy were confirmed by the supervisor to test their validity and reliability. The researcher then obtained an introductory letter from Kabale University to be presented to the Town Clerk, and this was used to seek permission to collect data from small and medium enterprises. Then, after one week, the research was collected, and when all the targeted respondents were finished filling out the questionnaire, the researcher then collected, classified, coded, edited, and presented the data using tables. Data analysis involved sorting, inspecting, cleaning,g and coding the data ready for presentation. Quantitative data from self-administered structured questionnaires were processed by coding and entering it into the computer where Microsoft Excel and SPSS were used to generate descriptive statistics like frequencies and percentages. SPSS was used to generate inferential statistics. The findings of the study revealed that compound interest was one of the interest rates charged on SMEs 45% of the respondents disagreed and 35% of the respondents suggested that fixed interest rates were charged on SMEs. The findings of the study also revealed that the prime interest rate was one of the interest rates charged on SMEs 45% of the respondents disagreed, 30% were not sure, 20% agreed and 5% strongly agreed with the statement. The researcher therefore concludes from the above that the financial performance of small-scale businesses does not always improve as a result of acquiring loans; the study highlights the significant role of interest rates in enhancing the financial performance of SMEs in Muhanga. The study recommends that there is a need for the management of small and medium enterprises to make tireless consultations with other business managers about how financial performance can be attained. More emphasis is needed by microfinance institutions to reduce on their interest rates so as to motivate small-scale and medium enterprises like those in Muhanga Town Council to acquire loans at a low interest rate. This will enable the managers of the business enterprises to increase on financial performance.Item Restricted Influence of Training on Employees' Performance: A Case Study of Rukiga SACCO.(Kabale University, 2024) Manige, AlexanderThe study assessed the influence of training on employees' performance. A case of Rukiga SACCO. The study objectives included; establishing the influence of induction on employee performance in Rukiga SACCO, examining the influence of on-the-job training on employee performance in Rukiga SACCO, and determining the influence of off-the-job training and employee performance in Rukiga SACCO. A cross-sectional research design was used across a sample of 50 respondents. Data collection tools were questionnaires. Results of the study revealed that male respondents dominated the study with 60% than their female counterparts with 40%. Results further show that the high percentages regarding access to on-the-job training and mentoring indicate that Rukiga SACCO emphasizes continuous learning and professional development and this was represented by 70% of the respondents. This can contribute positively to employee skills and performance. The majority of employees being involved in different assignments suggests a proactive approach to skill diversification and job enrichment. This can lead to a more versatile and adaptable workforce. While a significant number receive instructions on the job, the percentages for strongly agreeing are lower compared to other categories. Improving communication and clarity in task instructions could enhance employee understanding and performance. The study concluded that the findings on the influence of off-the-job training on employee performance at Rukiga SACCO are consistent with existing literature, which underscores the importance of providing diverse learning opportunities that enhance skills and knowledge beyond the workplace. The positive outcomes reported by employees at Rukiga SACCO reflect the broader benefits identified in the research, while the suggestions for improvement emphasize the need for continuous evaluation and customization of training programs to maximize their impact. The study recommended that there is a need for more tailored and job-specific training content, as well as ongoing evaluation and adjustment of training methods to ensure continuous improvement and alignment with evolving organizational goals and develop training programs that are specifically tailored to the roles and responsibilities of different employee groups within Rukiga SACCO. This customization should include job-specific skills training and professional development opportunities aligned with career paths.Item Restricted Customer Service and Performance of Commercial Banks: A Case Study of Post Bank Kabale.(Kabale University, 2024) Dushime, GraceThe study examined the effect of customer service on the performance of commercial banks in a case study of Post Bank Kabale. The objectives of the study were; to determine the contributions of turn-around-time on the performance, to find out the role of product notification on the performance, and to investigate the effect of feedback on the performance of Post Bank. A descriptive research design was used and data was collected using interviews and questionnaires. A study population of 88 people was used and a sample size of 72 respondents was used for the study. From the study findings on the contributions of turn-around-time on performance, the highest number of respondents mentioned that the diverse needs of your clients are a big concern to you and the least number of respondents mentioned that there is a continuous empowerment of your front desk officers in client management skills. From the study findings on the role of product notification on performance, the highest number of respondents mentioned that there are instances where misleading communication is reported in our Services and the lowest number of respondents mentioned that you have reliable channels that reach all your current and new clients. From the study findings on the effect of feedback on performance, the highest number of respondents mentioned that you use customer feedback to monitor and regulate your services and the least number of respondents mentioned that there are continuous efforts injected to identify and track service effectiveness through sharing customer opinions of your services. The study recommended that the bank should develop the capacities of its human resources in the field of public relations and client management as this will generally improve the growth of banks by resolving any queries raised by clients.Item Restricted Effect of High Population Growth Rate on Economic Performance in Kyanamira Sub-County Kabale District Uganda.(Kabale University, 2024) Aijuka, GodwinThe study examined the effect of the population growth rate on economic performance in the Kyanamira sub-county Kabale district of Uganda. The objectives of the study were; to find out the causes of a high population growth rate, to examine the implications of population growth on economic performance, and to establish the relationship between population growth and economic performance. A descriptive research design was used and data was collected using interviews and questionnaires. The study results on causes of high population growth in Kyanamira sub-county Kabale district, the highest number of the respondents mentioned early marriage while the least number of the respondents mentioned negative attitude towards family planning. The study results on the implications of population growth on economic performance in Kyanamira sub-county Kabale district, the highest number of respondents mentioned discouraged saving and investments which results in low incomes, and the lowest number of respondents talked of how high population growth affected the efficiency of developing countries and their political system. The study results on the relationship between population growth and economic performance in Kyanamira sub-county Kabale district, the study findings revealed that there is a strong relationship between population growth and economic performance. The study recommended that family planning programs should be designed to provide information, services, and modern means of fertility control to those who are interested and the study recommended that the government should use several methods to control high population growth such as one or two children per family policy, girl child education through giving them scholarships.Item Restricted Public Procurement Practices and User Satisfaction in Kabale District: A Case Study of Kabale District Local Government.(Kabale University, 2024) Kyakunzire, FurumeraThe study examined the Public procurement practices and user satisfaction in Kabale District. A case study of Kabale District Local Government. The study was guided by three objectives to examine the effect of transparency on user satisfaction in Kabale District Local Government; to establish the effect of non-discriminatory procurement practices on user satisfaction in Kabale District Local Government, to analyze the effect of competition on end-user satisfaction in Kabale District Local Government. The study used a descriptive research design that aimed at generating information after the incident had occurred; the Qualitative approach included the use of interviews. Data was collected using a questionnaire and interview guide, and simple random and purposive sampling methods were used. Both qualitative and quantitative methodologies were used to analyze data as a sample size of 59 respondents was used. The study revealed the effect of transparency on user satisfaction in Kabale District Local Government and these included helping to avoid any possible selection process manipulation, promoting the efficient and effective use of public resources, promoting competition, openness, and accountability in public procurement, helping to determine the effectiveness of a procurement system, transparent tools are necessary to foster long-lasting confidence, transparency is an important component of good governance. The study revealed the factors that the effect of non-discriminatory procurement practices on user satisfaction in Kabale District Local Government and these included the demand for enhanced Transparency and Trust, improved Quality of Services, enhanced Social Equity, regulatory Compliance, enhanced economic benefit, procurement system is robust and effective when it has a clear legal governing structure. Lastly, the study revealed there the effects of competition on user satisfaction in Kabale district local government and these included enhanced Choice for Users, cost Efficiency, innovation and Responsiveness, increased Accountability and Transparency, and improved Quality of Services.Item Restricted Impact of Small-Scale Businesses on Provision of Employment to Informal Labor Force in Kabale Municipality.(Kabale University, 2024) Uwibanze, FrankThe study examined the impact of small-scale businesses on the provision of employment to the informal labor force in Kabale Municipality. It was guided by the following objectives; establishing the impact of small-scale businesses in the establishment on the creation of employment opportunities, examining the challenges limiting activities of the small-scale businesses to provide employment opportunities, and assessing the measures to the challenges hindering small-scale business operations in Kabale Municipality. The study was conducted in Kabale Municipality. Kabale is located in the Kabale District of the Kigezi sub-region. It is about 142 kilometers (88 mi) southwest of Mbarara, the largest city in the Western Region of Uganda. The study employed both exploratory and descriptive study design. The study also used a mix of qualitative and quantitative methods of data collection so as to explore and obtain viable data as regards the impact of small scale businesses on provision of employment to informal labor Force in Kabale Municipality. The study drew its population from employees and owners of these small-scale industries within Kabale Municipality. By the end of 2022, Kabale Municipality had a total of 23 small-scale industries, (Kabale Municipality Commercial Office, 2022). The study drew inferences from management (top, middle, and low levels), as well as other staff. Data analysis is the science of examining raw data with the purpose of drawing conclusions about that information. The collected data was analyzed using quantitative analysis which majorly involved six major activities namely, data preparation, counting, grouping, relating, predicting, and statistical testing. The study concluded that most business owners used their own savings as startup capital for their businesses, hence operating at a small level with a structural hierarchy of bosses and support staff. Thus, most businesses are tied-shop businesses with less than 5 employees. The study also concluded that most business owners faced challenges that hindered their business operations, such as taxes and other regulations. Problems in the context of acquiring licenses for registration and duplicating products have been attributed to competition. The study recommended that small-scale businesses employ professionals to manage their businesses. This will improve their performance since they will establish and strengthen internal controls regarding financial resources to reduce mismanagement and misappropriation. Small-scale business operators should widen their markets to reduce competition. This should be done by integrating market information into the planning process because marketing is the lifeblood of a competitive marketplace. It is driven by the needs and desires of customers in the production decisions.Item Restricted Effect of Immigration on Uganda's Labour Market: A Case Study of Northern Division Kabale Municipality.(Kabale University, 2024) Akampurira, JonathThe phenomenon of immigration holds significant implications for labor markets and local communities, particularly in regions experiencing rapid demographic shifts. This research report investigates "The Effect of Immigration on Uganda's Labor Market: A Case Study of Northern Division, Kabale Municipality." Employing a mixed-methods approach, the research integrated quantitative surveys and qualitative interviews to capture diverse perspectives and insights. The methodology encompasses rigorous sampling procedures, data collection methods, and analytical techniques to ensure the validity and reliability of findings. Ethical considerations, including informed consent and confidentiality, were prioritized throughout the research process. Despite potential limitations, the study seeks valuable insights into the complex interplay between immigration and labor market dynamics, informing evidence-based policies and interventions to address the challenges and opportunities posed by immigration in Uganda's local communities. The findings reveal that immigration contributes positively to cultural diversity and economic growth, bringing valuable skills and expertise to the local labor market. However, challenges such as job competition, wage suppression, social tensions, and exploitation of immigrant workers were also identified. The study concludes that comprehensive and balanced policies are needed to maximize the benefits of immigration while addressing associated challenges. Recommendations include developing inclusive integration.Item Restricted Information and Communication Technology on the Performance of SACCOs: A Case Study of Kebison SACCO in Kebisoni Town Council Rukungiri District.(Kabale University, 2024) Agaba, BrisonThe study examined the effect of information and communication technology on the performance of SACCOs: A case study of Kebisoni SACCO in Rukungiri Town Council Rukungiri District. The objectives of the study were; to examine the effect of ICT on the sales growth of SACCOs, to examine the effect of ICT on the profitability of SACCOs, and to find out the effect of ICT on the marketing of SACCOs. A cross-sectional research design was used and data was collected using interviews and questionnaires. The study results on the effect of ICT on the sales growth of Kebisoni SACCO, the highest number of respondents mentioned that ICT automates Kebisoni SACCO processes and this efficiently translates to faster service delivery and reduced operational costs and improves sales growth while the least number of respondents mentioned that the efficient usage of ICT in Kebisoni SACCO enhances financial sustainability improves sales growth. In the study findings on the effect of ICT on the profitability of Kebisoni SACCO, the highest number of respondents mentioned that ICT enables Kebisoni SACCO to create new markets and expand their customer base leading to profitability while the least number of respondents mentioned that ICT usage in Kebisoni SACCO minimizes errors, leading to profitability. The study findings on the effect of ICT on the marketing of Kebisoni SACCO, the highest number of respondents mentioned that ICT facilitates content creation and distribution, allowing Kebisoni SACCO to produce informative and engaging content to educate, inform, and attract potential members and the least number of respondents mentioned that ICT enables Kebisoni SACCO to implement targeted email marketing campaigns to nurture leads, promote products and services. The study recommended that SACCOs should offer online services to make it easier for members to engage with the SACCO, leading to increased transactions and sales growth and there should be efficient data management to improve decision-making, reduce errors, and enhance the overall operational efficiency, contributing to increased profitability.Item Restricted Employee Teamwork and Performance of Organizations in Rukungiri District: A Case Study of Rubabo Peoples SACCO(Kabale University, 2024) Akatukunda, BroniaThe study assessed employee teamwork and performance of organizations in Rukungiri district a case study of Rubabo Peoples SACCO. The objectives of the study were; to establish the effect of teamwork on the organizational performance of SACCOs, to identify the factors for employee performance in SACCOs, and to examine the relationship between employee teamwork and performance in SACCOs. A case study design was used and data was collected using interviews and questionnaires. The study results on the effects of teamwork on other organizational performance of Rubabo Peoples SACCO show teamwork helps and leads to maximum productivity, encourages interaction between team members, working as a team increases the efficiency of departments and teamwork helps instill a communal sense of responsibility. The study results on the factors for employee performance of Rubabo Peoples SACCO were; employees‟ satisfaction enables them to perform well, better management standards enables the employees to perform, employee training enables them to perform well, and better working environment enables the employees to work properly. The study findings revealed that there is a very high positive significant relationship between employee teamwork and performance in the SACCOs of Rubabo Peoples SACCO. The study recommended that the management of Rubabo Peoples SACCO should ensure that communication among the team is effective and well aligned to all the staff as this creates quality leadership that is able to control their team and perform well and Rubabo Peoples SACCO should provide compensation to the employees‟ in order to motivate the staff which leads to improved performance.Item Restricted Supervision and Employee Performance: A Case Study of Kigezi Industries Limited in Kabale District.(Kabale University, 2024) Ainembabazi, DebrahThe purpose of this study was to examine the effect of supervision on employee performance in Kigezi Industries Limited in the Kabale district. The study was guided by the following objectives: to identify the role of supervision on employee performance in Kigezi industries, to identify the employee performance indicators in Kigezi industries, to establish the relationship between supervision and employee performanceItem Restricted Influence of Mobile Money Crowding and Financial Service Delivery in Kabale Municipality: A Case Study of Mtn Uganda Kabale Branch.(Kabale University, 2024) Ahimbisibwe, BlairThe study was about the influence of mobile money crowding and financial service delivery in Kabale Municipality. A case study of MTN Uganda, Kabale branch. The study was guided by three objectives which were to determine the customer needs for mobile money transfer at MTN Uganda, to identify the challenges faced by mobile money transfer services, to assess the relationship between mobile money transfer and crowding of customers at mobile money outlets. A targeted population of 40 respondents was considered for the study which included mobile money agents and customers. 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 the computer, and analyzed with Excel, a Microsoft statistical package, the results were presented in tables. Based on results from the study, respondents from Kabale municipality revealed the customer needs for mobile money transfer at MTN Uganda. These included that enables financial service and money transfers, mobile money enables customers to buy airtime from the service providers, mobile money transfer offers a wide range of transactions which have helped to reduce the crowing of customers in banks, the customer gets immediate feedback, mobile money provides a convenient way to send and receive money, pay bills, and make transactions. The study findings revealed the challenges faced by mobile money transfer services and this included security of financial transactions being executed from some remote locations, money transfer relies entirely on the strength of the network, compliance with diverse regulations can be complex and time-consuming, lack of interoperability between different mobile money platforms and financial institutions. From objective three, the study findings revealed a relationship between mobile money transfer and the crowding of customers at mobile money outlets. These included accessibility and availability become crucial and there superior technology and reliable web and mobile access have to be adopted, mobile money transfer services often provide a convenient and accessible way for customers to send and receive money. The researcher concluded by showing the customer needs for mobile money transfer at MTN Uganda and these included that enables financial service and money transfers, mobile money enables customers to buy airtime from the service providers, mobile money transfer offers a wide range of transactions which have helped to reduce on the crowing of customers in banksItem Restricted Internal Control Systems and Quality Service Delivery: A Case Study of Kabale Municipal Council.(Kabale University, 2024) Ahimbisibwe, Laban IsaacThe study determined the effect of internal control on the quality of service delivery in Kabale Municipal Council (KMC). The purpose of the study was to establish the effect of internal control on quality of service delivery highlighting the various internal control systems, establishing the effect of internal control systems on the quality of service delivery as well as the challenges associated with the use of internal control systems in KMC. The variables of the study were internal control systems and service delivery. The study used a cross-sectional research design and simple random sampling, data was collected by the use of questionnaires which were supplemented by interview guides using a sample of 40 respondents. The collected data was analyzed using qualitative and quantitative methods where frequency and percentage tables as well as pie charts and graphs were used to determine the effect of internal control on quality of service delivery. The findings confirmed the existence of internal control systems in Kabale municipal council ascertained by the existence of strong segregation of duties, which ascertained preventive as well as directive internal control procedures. The research findings further showed that internal control has an effect on the quality of service delivery in KMC. Internal control showed a major effect on service delivery through segregation of duties, monitoring, and evaluation of performance, as well as having policies and procedures for effective communication and information flow. While it also highlighted the challenges associated with the use of internal control systems especially management override and poor information flow with ineffective communication and poor risk management procedures. In conclusion, the study ascertained that various internal control systems in KMC were based on the conclusion of ratings from the analyzed data. Internal control systems were confirmed to have a distinctive effect on the quality of service delivery in the municipal council despite the challenges that were identified to be associated with the use of those internal control systems. Recommendations encouraged that procurement personnel and accounting officers be given training on the need and value of having functional internal control systems as well as enabling other organizational members to adopt the currently available internal controls for effective and efficient service delivery while areas for further improvement suggested that research be carried out to in other public entities to determine how internal control affects service delivery.Item Restricted Assessing the Impact of Social Media Usage and Performance of the Selected Small and Medium Businesses in Ntungamo District.(Kabale University, 2024) Nyamwija, BonitahThe study assessed the impact of social media usage and performance of the selected small and medium businesses in the Ntungamo district. The study was guided by the following objectives; to evaluate whether small business‟ owner-managers” in the Ntungamo district find any importance of social media in their businesses, to determine the performance of small businesses in the Ntungamo district after adaptation of social media compared to the one without social media and to find the challenges encountered when small business owner-managers in Ntungamo district use social media in their business in Ntungamo district The study adopted a descriptive research design comprising of both qualitative and quantitative approaches. The study included different retail shop owners such as; clothing, cosmetics, electronic accessories, make-up services, home appliances, and food stuffs. Furthermore, some other members that added to the population were the customers who engaged in business exchange with the small businesses through social media. The researcher used a sample size of 30 respondents. The study was based on questionnaires and interviews. The collected data was analyzed manually using tallies and the responses of the subjects were then categorized in frequency counts and score tables with varying percentages calculated and later tabulation method was used to present data. The present study examined the impact of social media usage and performance of the selected small and medium businesses in Ntungamo district as a case study. The study revealed several importance of social media in their respective businesses which included; brand awareness and visibility, customer engagement and relationship building, targeted marketing and advertising, content distribution and promotion, and reputation Management. The study further revealed the impact of social media on the performance of small-scale and medium businesses which the effects included; increased brand awareness, customer engagement and relationship building, opportunities for collaboration and partnerships, targeted marketing and advertising, and cost-effective marketing channels in the Ntungamo district. The study findings further assessed the challenges encountered when small business owner-managers in the Ntungamo district use social media in their business and these included time constraints, limited expertise, Negative feedback and online reputation management, and keeping up with algorithm changes. Based on the challenges, the study findings further examined the solutions to the challenges and these were; Monitoring social media channels regularly and responding promptly and professionally to customer feedback, whether positive or negative, Investing in social media training,g and Prioritizing social media management in the study area.Item Restricted Financial Management Practices and Performance of Saving and Credit Scheme Organisation in Uganda. A Case Study of Rukiga SACCO in Rukiga District-Uganda.(Kabale University, 2024) Nyirazihawe, Aphia JaneThis study was carried out in Rukiga District to investigate how internal control affects Rukiga SACCO's performance. The study's predictor variables included internal control, cash flow management, and working capital management, and Rukiga SACCO's performance included growing its loan portfolio, improving its profitability, and expanding its market share. The study was based on three objectives namely: to assess the effect of internal control on the performance of Rukiga SACCO; to determine the effect of cash flow management on the performance of Rukiga SACCO; and, to determine the effect of working capital management on financial performance of Rukiga SACCO. The cross-sectional survey was followed by the study. Data from 60 respondents was gathered, quantitative analysis was performed, and qualitative analysis was also performed. Frequency tables were employed to describe the data since descriptive analysis required the presentation of a single variable and its characteristics. The key finding of this study is that the internal control system, cash flow of duties, and working capital management all significantly affect Rukiga SACCO's performance. Therefore, the study recommends that additional work should be put into task segregation, independent auditing, and risk management to realize loan portfolio expansion, profitability growth, and market share growth as essential components of Rukiga SACCO's performance in Rukiga District.Item Restricted Budgeting Practices and Performance of Town Councils in Uganda: A Case Study of Muhanga Town Council.(Kabale University, 2024) Kembabazi, PrimahThe study assessed the effect of budgeting practices on the performance of town councils using Muhanga town council as the case study. The objectives of the study were; to assess the effect of zero-based budgets on performance, to examine the effect of rolling budgets and forecasts on performance, and to establish the effect of activity-based budgets on the performance of the Muhanga town council. The study used a descriptive research design and a sample size of 70 respondents was used for the study. Data was collected using questionnaires, interviews, and focus group discussions. The study findings on the effect of zero-based budgeting on performance were; Zero-based budgeting is budgeting from scratch which affects performance, Zero-based budgeting is more helpful to operational managers in their activities, and Zero-based budget in starts with lower-level managers which helps them to perform. The study findings on the effect of rolling budgets and forecasts on performance were; that forecasts are used to predict the future and encourage municipal performance, rolling forecasts have a fixed time frame which leads to the performance of the municipal council and rolling forecasts manage the weaknesses of traditional budgeting hence performance of the organization. The study findings on the effect of activity-based budgeting on the performance of Muhanga town council were; Through activity-based budgeting valuable activities are identified, Resource needs are easily identified using activity-based budgeting and activity-based budgeting reduces bureaucracy and time needed in traditional budgeting. The study recommended that zero-based budgets should be the only one to use at Muhanga town council without wasting time on other types since they rotate through all the levels of the organization and enhance service delivery, all heads of departments at Muhanga town council should get involved in budget execution in enhancing the overall budget implementation and the budgeting systems of Muhanga town council need to be supported in order to ensure prudent management of funds by use of better budgeting management practices to provide timely and quality service delivery. Further study can be conducted on public finance management practices and the performance of Municipal councils in Uganda and the effect of corruption and favoritism on the performance of Municipal councils in Uganda.Item Restricted E-Procurement and Procurement Performance of Central Government Procuring and Disposing Entities in Uganda: A Case Study of Kabale Regional Referral Hospital.(Kabale University, 2024) Kekitinisa, PrivasThe study examined e-procurement and Procurement Performance of Central Government Procuring and Disposing Entities in Uganda: A Case Study of Kabale Regional Referral Hospital. The study was guided by three objectives namely; to establish the level of procurement performance in Kabale Regional Referral Hospital, to determine the level of implementation of e-procurement in Kabale Regional Referral Hospital, to establish the relationship between e-procurement practices and procurement performance practice in Kabale regional referral hospital. The study used a descriptive research design that aimed at generating information after the incident had occurred; the Qualitative approach included the use of interviews. Data was collected using a questionnaire and interview guide, and simple random and purposive sampling methods were used. Both qualitative and quantitative methodologies were used to analyze data as a sample size of 59 respondents was used. The study revealed that the level of procurement performance in Kabale Regional Referral Hospital includes; delays in procurement cycles, strategic Sourcing, performance Measurement, open Contracting, and substandard medical supplies. The study revealed the level of implementation of e-procurement in Kabale Regional Referral Hospital and these included, a lack of thorough cost-benefit analysis and effective communication of e-procurement benefits, mixed perceptions about management support, indicating the need for stronger and more consistent leadership, some suppliers may not be fully prepared for e-procurement, highlighting the need for additional support and training, although the ICT infrastructure is deemed adequate by the majority, there is still room for improvement to ensure seamless e-procurement operations. Lastly, the study revealed that the results indicate that enhancing e-procurement practices leads to improved procurement performance, with the effect being both statistically significant and practically relevant. The strength of the relationship, as indicated by the standardized Beta coefficient, is moderate to strong, implying that efforts to improve e-procurement practices can have a substantial positive impact on procurement performanceItem Restricted Financial Management and Performance of Banks in Kabale District: A Case Study of ABSA Bank Kabale.(Kabale University, 2024) Turihohabwe, RominateThe study examined the financial management and performance of banks in the Kabale district a case study of ABSA bank Kabale. The objectives of the study were; to identify the effect of working capital management on performance, to establish the effect of capital structure decisions on performance, and to examine the effect of capital budgeting techniques on the performance of ABSA Bank Kabale. A descriptive study design was used and data was collected using questionnaires and interviews. In the study findings on the effects of working capital management on the performance of ABSA Bank Kabale, the highest number of respondents mentioned that cash budgets are prepared and followed strictly for better bank performance, and the least number of respondents mentioned that debts are managed effectively to improve on better bank performance. The study results on the effects of capital structure decisions on the performance of ABSA bank Kabale, the highest number of respondents mentioned that the bank relies on equity capital more than any other capital and the least number of respondents mentioned that the capital structure of the bank is appropriate which improves profits. The study findings on the effects of capital budgeting techniques on the performance of ABSA bank Kabale, the highest number of respondents mentioned that projects are given priority in terms of their profitability and the lowest number of respondents mentioned that capital budgeting techniques used significantly affect the return on investment. The study recommended that there should be ensuring that the bank maintains an optimal level of cash reserves to meet daily operational needs and unexpected expenses as this can help in avoiding liquidity crises while minimizing the opportunity cost of holding excessive cash and there should be implementation of the strategies to speed up the collection of receivables since this can include setting clear credit policies, offering discounts for early payments, and regularly reviewing the creditworthiness of clients as faster collections improve cash flow and reduce the risk of bad debts.Item Open Access Auditing and Performance of Micro Finance Institutions: A Case Study of Rukiga SACCO Kabale Branch.(Kabale University, 2024) Niwamanya, SarahThe study examined auditing and performance of Micro Finance Institutions a case study of Rukiga SACCO Kabale branch. The objectives of the study were; to identify internal audit systems used at Rukiga Micro Finance Institution, to discuss the ways and means of improving internal Audit Systems to improve performance in Micro Finance Institutions, and to examine the relationship between auditing and performance of Micro Finance Institutions. A descriptive research design was used and data was collected using interviews and questionnaires. The study results on the internal audit systems used at Rukiga Micro Finance Institution, the highest number of respondents mentioned compliance monitoring while the lowest number of respondents mentioned special investigations audit. The study findings on the ways and means of improving internal audit systems to improve performance in Micro Finance Institutions, the highest number of respondents mentioned reporting by drafting the audit report during the reporting phase while the least number of respondents mentioned ensuring that recommendations have been implemented. The study findings on the relationship between auditing and the performance of Micro Finance Institutions, the highest number of respondents mentioned that effective auditing helps identify and assess risks within MFIs, such as credit risk, operational risk, and compliance risk and the least number of respondents mentioned that auditing helps identify inefficiencies in the operations of MFIs, such as wasteful spending, fraud, or ineffective internal controls. The study recommended that there should be ensuring that all internal policies, procedures, and audit findings are well-documented and accessible to relevant staff and maintain an organized repository for audit-related documents to facilitate easy reference.