MERAL Portal
Not a member yet
10550 research outputs found
Sort by
The Effect of Internal Control Practices on Financial Performance of Amata Holding Public Company Limited (Lei Lei Moe, 2025)
Full text linkThis study aims to identify the internal control practices of AMATA Holding
Public Company Limited and examine their effect on the company’s financial
performance. The key independent variables include five components of internal
control: control environment, risk assessment, control activities, information and
communication, and monitoring. The dependent variable is financial performance. The
study focused on a population of 88 managerial and supervisory-level employees, from
which a sample of 72 respondents was selected using simple random sampling based
on Taro Yamane’s formula. A quantitative research method was adopted, utilizing
structured questionnaires to collect data, which were then analyzed through descriptive
statistics, correlation analysis, and multiple regression analysis. Based on the regression
results, control activities had the most significant positive effect on financial
performance, accompanied by monitoring and the control environment. Although risk
assessment and information & communication were not statistically significant, they
were still perceived positively by respondents. It is recommended that AMATA
continuously strengthen its internal control components—control activities,
monitoring, and the control environment—by enhancing training programs, leveraging
technology, promoting a culture of accountability, and integrating risk indicators and
data analytics. A holistic alignment of all five internal control components is essential
to ensure improved financial performance and sustainable growth
A Study on the Influence of Internal Control Strategies on the Survival of Small and Medium Sized Enterprises in Myanmar ( Thant Thawdar, 2025)
Full text linkThis study explores the influence of internal control strategies in the survival of
small and medium-sized enterprises (SMEs) in Yangon, Myanmar, using the COSO
Internal Control Framework. The objective is to assess the influence of key internal
control components control environment, risk assessment, control activities,
information and communication, monitoring, and financial management on SME
resilience. Adopting a mixed-methods approach, the research integrates quantitative
data from 150 service-sector SMEs with qualitative insights from key informant
interviews. The finding of this study shows that a strong positive relationship between
effective internal controls, particularly in risk assessment and financial management,
and SME survival. Despite resource constraints, SMEs internal control as vital to longterm
sustainability. The study suggests that enhanced policy support and targeted
capacity building to strengthen internal control practices in the SME sector
Factors Affecting Adoption of Electronic Banking at MTB Bank (May Phyu Win, 2025)
Full text linkThis study aims to identify the factors affecting adoption of Electronic
Banking(E-banking) at MTB Bank and to analyze the factors affecting adoption of E-
banking at MTB Bank. Descriptive and quantitative research methods are used. To
gather the primary data, structured questionnaires with 5-point Likert scale were
collected from 109 managerial employees from MTB Bank selected as sample
population by simple random sampling method. In this study, Technology,
Organization and Environment (TOE) are analyzed as influencing factors. The study
finds out that Technology, Organization and Environment (TOE) have a positive
significant effect on e-banking adoption. Among them, technology is the most
influencing factor on e-banking adoption. MTB Bank should leverage its deep
understanding of local customer needs by offering tailored e-Banking services that
foreign banks may not provide. MTB Bank should actively collaborate with regulators,
including the Central Bank of Myanmar, to support the drafting and implementation of
clear cybersecurity laws that define institutional responsibilities, data protection
standards, and breach response protocols. Finally, the bank should also automate back-
end processes to improve operational efficiency and reduce the risk of human error
A Study on the Benefits of Vocational Trainings on Rural Community (Case Study: Ethnic Minority Youth Development Project in Hmawabi Township) (Tin Yu Linn, 2025)
Full text linkThe study investigates the economic benefits, social benefits and livelihood
sustainability of vocational training program and to assess the opportunities and
challenges experiences by participants of vocational training program in Hmawbi
Township. The study used a quantitative research design to examine the effects of
vocational training programs on ethnic minority youth in Hmawbi Township, Yangon
Region. Using a quantitative research design, data were collected from 207 trainees
selected random sampling and analyzed with descriptive statistics. Vocational training
significantly improves job opportunities, income, and practical skills, especially for
young people, women, and ethnic minorities. Participants also reported enhanced
confidence, social networks, and community involvement. The study highlights the
importance of targeted interventions to make vocational training more inclusive,
effective, and sustainable for rural communities. The findings that vocational training
helped people get better jobs, earn more income and join in community activities, but
there are still problems like lack of money and not enough support after training.
Therefore, it is important to offer financial help, ongoing mentorship, and strong
community involvement so that all participants can gain useful skills and find better job
opportunities
A Study on Awareness, Practices, and Perceived Barriers on Cervical Cancer Screening Among Women in Magway Township . (Windia Soe, 2025)
Full text linkAwareness and barriers to cervical cancer screening remain significant issues
for women, contributing to low participation in prevention and early detection. This
study aimed to assess women’s awareness about cervical cancer and screening,
practices related to prevention and identify perceived barriers to cervical cancer
screening. A descriptive study was conducted at five volunteer clinics in Magway
with a sample of 267 women aged 18 to 55. The findings revealed that while most
women had heard of cervical cancer and believed in the benefits of prevention, overall
knowledge was poor. Many women lacked understanding of key risk factors,
symptoms, and correct screening practices. Cultural beliefs, fear, embarrassment,
family influence, financial concerns, and inconvenient clinic services were major
barriers that limited actual screening behavior. Addressing these gaps requires
improved education, community involvement, supportive clinic environments, and
culturally sensitive interventions to increase screening rates and reduce the burden of
cervical cancer
Factors Affecting Employee Job Satisfaction at KB Financial Group in Myanmar (Wai Phyo Oo, 2025)
Full text linkThis study investigates the motivational factors influencing job satisfaction and
the subsequent effect of job satisfaction on job performance among employees at KB
Financial Group in Myanmar. A quantitative research approach was employed. Data
were collected from a sample of employees, selected via a simple random sampling
method. Both primary and secondary data sources were utilized; primary data were
gathered through personal interviews using structured questionnaires, and secondary
data were obtained from a review of relevant previous research papers. This research
specifically examined five potential motivational factors: working conditions, rewards,
job security, relations with co-workers, and career development. The findings indicate
that relations with co-workers and job security significantly influence employee job
satisfaction within KB Financial Group. Conversely, working conditions and career
development did not demonstrate a significant relationship with job satisfaction in this
context. Based on these findings, it's recommended that KB Financial Group prioritize
enhancing transparency and communication regarding employee career paths, offering
reasonable promotion opportunities, and providing updated development programs to
foster career growth and improve overall employee satisfaction
Factors Influencing Customer Satisfaction on Debit Card Service at Yoma Bank (Win Lei Thwe, 2025)
Full text linkThis study aims to analyze the factors influencing customer satisfaction with
Yoma Bank’s debit card service in Myanmar. This study employed quantitative
research methods. Primary and secondary data were used in the analysis to achieve
both objectives. For primary data, a sample of 400 debit card users from Yoma Bank
are randomly selected and data were gathered by using a 5-point Likert scale to
measure customer satisfaction level. The findings revealed that responsiveness had
the strongest positive influence on customer satisfaction, followed by fulfillment and
system availability. Based on these findings, Yoma Bank should maintain and further
enhance responsiveness by speeding up response times for debit card -related issues.
Additionally, the bank should improve privacy by restricting data access, encrypting
sensitive information, educating customers, and conducting regular monitoring and
audits. To improve efficiency, banks should update systems and optimize data
processing to enhance customer satisfaction
Internal Audit Quality and Organizational Performance of KBZ Bank (Daiwee Soe, 2025)
Full text linkThis study aims to examine the effect of internal audit quality on organizational
performance at KBZ Bank, focusing on key determinants such as independence,
competence, objectivity, and management support. Quantitative approach was employed,
incorporating both primary and secondary data sources. Primary data were collected
through structured questionnaires distributed to 109 respondents, selected using a simple
random sampling method from a total population of 150 staff at the bank’s head office.
Secondary data were obtained from academic textbooks, research articles, relevant
websites, the official KBZ Bank website, and directives from the Central Bank of Myanmar
(CBM). The results reveal that independence, management support, and objectivity have a
statistically significant positive effect on organizational performance, with independence is
the most substantial effect on organizational performance. Competence does not affect
organizational performance. These findings highlight the critical role of maintaining
independence, objectivity, and strong management support in enhancing organizational
performance at KBZ Bank
The Study on Reasons Behind Unlicensed Driving ( A Case Study of Tharyarwaddy District) ( Ei Ei Aung, 2025)
Full text linkThe study aims to examine the self-driving behavior of unlicensed drivers and to
investigate the circumstances surrounding their apprehension and punishment.
Descriptive research and Quantitative research methods are applied. Both primary and
secondary data are used in this study. In this study the findings of a survey of 154
unlicensed driving interviewed at the Tharyarwaddy district court. In this study expired
license holders, drivers without a current appropriate license and those who had never
been licensed. While many offenders limited their driving while unlicensed, other
continuous to drive fire quaintly. Moreover, almost one-third of the sample continued to
drive unlicensed after being detected by the police. In this study, social-demographic
characteristics, reasons for unlicensed driving, adherence to road rules, attitudes towards
unlicensed driving, and drinking behaviors were examined. Findings also proved that
most unlicensed drivers are educated individuals with awareness about driving laws and
rules, road signs, and traffic lights
Customer Satisfaction and Customer Loyalty Towards Corporate Loan Services of KBZ Bank (Ei Phyu Win, 2025)
Full text linkThis study aims to analyse the factors influencing customer satisfaction and to
examine the effect of customer satisfaction on customer loyalty towards KBZ bank
corporate loan services. Quantitative research methods are used. The targeted population
consists of 160 corporate customers who borrow from KBZ Bank, and 114 corporate
customers (representing 71.25% of the population) were selected as the sample size using
simple random sampling method. In this study, price transparency, employee competence,
trust, responsiveness, and reliability are analyzed as influencing factors. Price transparency
is an influence on customer satisfaction, indicating a strong and statistically significant
positive relationship. Trust is an influence on customer satisfaction at the showing a strong
and statistically significant positive influence. Reliability is an influence on customer
satisfaction, suggesting a strong and statistically significant positive effect. Responsiveness
is an influence on customer satisfaction, implying a weak but marginally significant effect.
Employee competences is not a significant influence on customer satisfaction, as it does
not meet the acceptable significance level. Among them, reliability is the most influencing
factor on customer satisfaction. It is also found that customer satisfaction has positive and
significant effect on customer loyalty. KBZ Bank should prioritize timely and accurate
delivery of services, communicate clearly with customers about any updates or changes,
and promptly resolve any issues that arise. It should proactively communicate all fees and
interest rate changes to customers well in advance. In addition, the bank should build trust
by ensuring that all employees provide accurate, honest, and consistent information to
customers