Journal of Advance Research in Business, Management and Accounting (ISSN: 2456-3544)
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STRATEGIC IMPLEMENTATION AND FINANCIAL PERFORMANCE OF COMMERCIAL BANKS IN RWANDA:A CASE OF ACCESS BANK PLC
Get PDFThe reason of this investigate was to look at the part of key usage on money related execution of commercial banks in Rwanda and the taking after were particular targets: to decide the impact of checking technique on monetary execution of Get to Bank in Rwanda, to analyze the impact of communication technique on monetary execution of Get to Bank in Rwanda, and to evaluate the impact of competitive technique on budgetary execution of Get to Bank in Rwanda. The target populaces at Get to Bank Ltd comprised of 148 representatives who are in charge of actualizing diverse methodologies meaning from the organization to senior staffs in all divisions. The test estimate of 109 respondents was calculated by utilizing the equation of Taro Yamane. The survey was utilized as the most instruments for information collection and meet direct were utilized for head instructors. Since information collected were accumulated in computer through SPSS (Measurable Bundles for Social Sciences) Adaptation 20 and it was utilized for examination with factual specialized like rate, frequencies, and progressed measurable methods like relationship and chi-square which was utilized for testing the relationship between factors under study. Comes about to the primary objective a positive noteworthy relationship between directing clients and return on resources (r=.320**, p-value =0.001), return on value (r=0.0317, p-value =0.001). There were positive critical relationship between For Clear reason to be in trade and ROA (r=0.408*, p-value=0.048), clear reason to be in trade and NIM (r=0.716, p-value=0.000). The conclusion drawn from the third inquiries proved that competitive methodology was executed at the commercial banks and this has influenced its budgetary execution in Rwanda. All factors of different measurements ought to be put into the proper viewpoint, so as to assist the common workforce of the bank to get it the vital usage in put to realize the destinations of the bank. This will illuminate the representatives of the bank to scoff towards conveying administrations to improve the common procedure of the bank and to raise its execution.
 
ECONOMIC HARDSHIP AND INTENTION TO QUIT: A QUANTITATIVE STUDY OF SMALL BUSINESSES ENTERPRISES IN ENUGU STATE, NIGERIA
Get PDFThe increasing economic hardship in Nigeria has presented various businesses with high levels of distress that might exacerbate the intention to exit the business. The primary purpose of the present paper was to examine the intention to quit a business based on economic hardship. Although much has been written on the challenges of SMEs in Nigeria, this study explored whether economic hardship can predict the intention to quit
EFFECT OF ECONOMIC HARDSHIP ON ENTREPRENEURIAL STRESS: A STUDY ENTREPRENEURS IN SOUTH-EAST NIGERIA
Get PDFEntrepreneurs have contributed significantly to the development and growth of many nations and have assumed a ubiquitous part of the business ecosystem. It contributes positively to employment generations and has been broadly considered the primary driver of socio-economic development and wealth creation. However, there are indications that the increasing economic downturns have been unfavorable to entrepreneurs. Thus, the purpose of the present paper was to examine the economic hardship as a factor that could explain the variation in entrepreneurial stress. A convenience sample of two hundred and thirteen entrepreneurs pooled from different business hubs in the Enugu and Anambra state of Nigeria participated in the study. The simple regression analysis conducted to test the hypothesis revealed that economic hardship statistically significantly predicted entrepreneurial stress F (1,211), 32.61, P<.000. Thus, the result affirmed the assumption that economic hardship would significantly predict entrepreneurial stress. In addition, the R2 showed that economic hardship explained about 46.3% of the variance in entrepreneurial stress. The paper concluded that economic hardship is an essential factor in entrepreneurial stres
The Essence of Human Resources Management
Get PDFThe current research aims at identifying the essence of human resource management, recognizing the management through examining the importance of management, whose target is to establish an ongoing cooperative social entity with an objective and purpose. Furthermore, it seeks to discover the principles of management and the significance of human resource in the institution, and to demonstrate the prominence of human resource study and the historical development of human resource management. The administration in its modern form is the result of a number of overlapping changes and developments dating back to the beginning of the industrial revolution. So, the study of the most important historical stages of the administration is beyond doubt very crucial, let alone the demonstration of the objectives of human resource management whether social, economic, ethical, organizational, functional, personal or global. It also looks into human resource management decisions, the most important of which were individual and collective decisions. In addition, I will clarify the functions and work of human resource management such as recruitment, training, wage determination, worker relationships, workforce planning and importance. I will conclude the research by emphasizing that people with modern trends see the organization as having many functions, like production, marketing, accounting, finance and others. Besides, human resource management is also a key function of the organization, just as other functions in the organization are. This is because of the importance of the part of the human resource through its role and the work and tasks it accomplishes in the organization. The major point of the research is that the management in its modern form is the upshot of many changes and developments and has taken several names from personnel management to employees’ management to human resource management
CORRELATION BETWEEN TEACHER\u27S LIKABILITY AND ATTITUDE TOWARDS ACCOUNTING AMONG SECONDARY SCHOOL STUDENTS IN ENUGU STATE
Get PDFThe present paper examined the relationship between teachers\u27 likeability and attitudes towards accounting among secondary school students in Enugu state. One hundred and forty-two (n=142) male and female senior secondary school students conveniently pooled from public and private secondary schools in Enugu state participated in the survey. The respondents completed the self-report measures of the teacher\u27s likeability and accounting attitudes scale. A simple regression analysis was performed on the data to test the assumed interaction between teachers\u27 likeability and students\u27 attitudes towards accounting. The result of the linear regression analysis established a statistically significant interaction effect between teacher\u27s likeability and student\u27s attitude towards accounting, F (1,140), 24.71 P< .05 with adjusted R2 of 183, revealing that teacher\u27s likeability contributed about 18.3% of the variation of student\u27s attitude towards accounting. The finding and practical implications are discussed
LEGAL PROTECTION FOR OWNER DUAL LAND CERTIFICATES IN INDONESIA
Get PDFLand is something Thing what \u27s inside is important life society . Land is something very valuable especially in the present where land the more little , so soil bes something of value quite expensive. Not a bit appear dispute land on land , for one is ownership certificate soil double . it becomes harmful owner the real original because the land anytime can sold by unauthorized owner . _ Owner legitimate can submit lawsuit as form protection provided inside _ _ law to defend right as owner legitimate from soil the
PERCEIVED INFLUENCE OF FINANCIAL RATIOS ON THE PERFORMANCE OF AGRO-ALLIED INDUSTRIES IN AKWA IBOM STATE, NIGERIA
Get PDFThis research work investigated the perceived influence of financial ratios on the performance of agro-allied industries in Akwa Ibom State. Three research questions were developed and answered by the study; three hypotheses were also formulated and tested at 0.05 level of significance. The study adopted survey research design. The population for the study was 196, comprising 111 managers and 85 accountants in listed agro-allied industries in Akwa Ibom State. No sampling was carried out because of the small and manageable size of the population. A 19-item questionnaire was used as the instrument for data collection for the study. Cronbach Alpha reliability method was used to determine the internal consistency of the questionnaire items. The overall reliability coefficient of the instrument was 0.92 indicating that it was highly reliable. The data for the study were collected with the help of research assistants and were analysed using mean and standard deviation for answering the research questions, while t-test statistic was used to test all the null hypotheses at 0.05 level of significance. The findings obtained included that liquidity ratios, leverage ratios and profitability ratios influence the performance of agro-allied industries in Akwa Ibom State. Based on the findings, it was recommended among others that accountants in agro-allied industries should always analyse the firm’s financial ratios at the end of every financial year, to enable them to know the firm’s profitability, its ability to generate cash to pay off creditors, and the relationship between various sources of funds available to the firm making it possible for management to make informed decisions towards the improvement of the firm’s performance
THE ROLE OF MENTAL ACCOUNTING IN PROMOTING BUSINESS ENTERPRISES: A STUDY OF SMALL AND MEDIUM SCALE BUSINESSES IN ENUGU STATE, NIGERIA
Get PDFMental accounting reflects a series of cognitive operations that help organize financial activities and facilitate money management. However, empirical evidence linking mental accounting and small business growth are scarce. The present study aimed to investigate mental accounting as an accounting strategy that could enhance the development of small-scale enterprises in Nigeria. The study employed a cross-sectional survey design. Eighty-seven (n=87) small and medium-scale operators randomly selected from the Enugu state business hub participated in the survey.
MECHANISMS ON FINANCIAL PERFORMANCE OF IRAQI STOCK EXCHANGE
Get PDFThis paper examines the financial impact of the mechanisms of internal corporate governance in the context of the Iraqi Stock Exchange (ISX). A quantitative research design was selected to answer the research questions and five hypotheses. Sixty items were used to measure the effects of the internal corporate governance mechanisms on the financial performance of the ISX. A sample consisting of Iraqi Stock Exchange branches was chosen using the standardized random sample technique. The data analysis using SPSS version 25 and SmartPLS 3.28 showed the positive impact of the internal corporate governance mechanisms on the financial performance of the ISX. This result showed the significance of Board Committees in improving financial performance ( beta0.137; t4.343; p0.001). Likewise, the result also showed the significant impact of Board of Directors on financial performance (beta0.217; t7.771; p0.000). Financial Statements & Auditors also pose a major significant impact on financial performance ( beta0.296; t6.508; p0.000), as does Ownership Structure (beta0.209; t4.607; p0.000). Lastly, Stock-Based Compensation was also shown to pose an impact on financial performance ( beta0.167; t3.389; p0.001). This study\u27s practical contribution is in addressing the weak financial performance of Iraqi commercial companies and urging the adoption of internal governance elements to solve the problems between management and shareholders, which helps reduce risks and corporate collapse as well as boost financial performance.  
Risk Management Tools and Financial Performance of Commercial Banks in Rwanda: A Case Study of Banque Populaire Du Rwanda Public Limited Company
Get PDFThe study is about risks management tools on financial performance of commercial banks in Rwanda, the case study of BPR Plc. The general objective of this research was to assess the contribution of risks management tools on financial performance of commercial banks in Rwanda, taking a case study of BPR. Specific objectives includes to ascertain risks management tools used by BPR in managing its asset; to analyze the financial performance of BPR in Rwanda since 2015 to 2018 and to find the link amid risks management tools and financial performance of commercial banks in Rwanda. The results of this research are useful for academic purpose as reference, to institutions, which will access the findings to address risk issues and improve their control measures against risk. The main theory applied in this research is Agency theory. This research adopted descriptive and correlation research designs and is both qualitative and quantitative research. Forty-two (42) is target population used; census was applied in this research as the sampling technique since the target population is small and data were analyzed using SPSS version 20 to generate frequency tables, charts, and regression analysis. The research revealed that at BPR Plc, use of risk management tools has a great positive relationship with the financial performance of BPR as it is being indicated by the respondents about standard and reports, position limit and rules, investment guideline and strategies whether help in financial performance in BPR, many respondents were in agreement with this statement as it is indicated by a high means and homogeneity in responses as the standard deviations obtained for all items of independent variables were less than one (SD<1). for objective two, it was seen that BPR Plc financial performance increased considerably since 2015 to 2018 as results of risk management tools; for relationship, the results found that risk management tools greatly influence BPR financial performance as justified by P-values which are positive and statistically significant respectively for position limit and rules (p=0.003), standard and reports (p=0.034), investment guideline and strategies (p=0.023) which are less than the significance level (P<0.05) from multiple regression analysis. The conclusion is that risk management tools greatly influence banks financial performance. So far, much is already done by the Bank to overcome and mitigate risk in all BPR operations but there is need to emphasize on new strategies to improve on standards, rules and regulation to enforce risk mitigation. In today’s BPR daily business; technology is increasing, process and procedures are tightened, account manipulation are restricted. This has greatly reduced reputation and financial risk leading to increase in financial performance. The further studies should be carried out on implementation of risk management strategies and financial performance in banking industry