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http://hdl.handle.net/123456789/6
2024-03-29T13:39:39ZASSESSMENT OF INTERNAL CONTROL PRACTICE OVER FIXED ASSETS: A CASE STUDY ON ST. MARY’S UNIVERSITY
http://hdl.handle.net/123456789/7860
Title: ASSESSMENT OF INTERNAL CONTROL PRACTICE OVER FIXED ASSETS: A CASE STUDY ON ST. MARY’S UNIVERSITY
Authors: SHIMELIS, WONDWOSEN
Abstract: Internal control is a priority for detecting asset misuse and ensuring operational efficiency of the
organization with rules and regulations. Any organization needs assurance that an organization's
internal controls are achieving the goal. Purpose: The purpose of the study is to evaluate the
performance and effectiveness of the system that design to control fixed assets in the institution.
The findings of the study revealed that there are measures put in place by the SMU to enhance
fixed assets handling system in the institution. The measurement put in place is management
oversight responsibility for internal control, whereby control policies and procedures are being
adhered to.2021-12-01T00:00:00ZFACTORS AFFECTING CUSTOMERS’ BANK SELECTION: THE CASE OF BANK OF ABYSSINIA
http://hdl.handle.net/123456789/7859
Title: FACTORS AFFECTING CUSTOMERS’ BANK SELECTION: THE CASE OF BANK OF ABYSSINIA
Authors: AYELE, MESKEREM
Abstract: The main purpose of this study is to investigate the factors that influence customers’ bank selection among Bank of Abyssinia. The study specifically examined the effect of service charges, initial deposit requirement, interest charges, e-banking, ATM banking, number of branches, safety of funds, customer based service, and loan provision on customers’ bank selection. Using a convenience selection approach, a total of 367 out of 384 Bank of Abyssinia customers were used as a sample for this research. The study was descriptive and explanatory in nature, and survey research was employed to obtain data from participants. Mean, standard deviation, Pearson's product-moment correlation, and multiple linear regressions were used as statistical techniques. The findings revealed a positive correlation between service charges, initial deposit requirement, interest charges, e-banking, ATM banking, number of branches, safety of funds, customer based service, and loan provision and customers bank selection. Furthermore, the study concluded that service charges, interest charges, e-banking, safety of funds, customer based service, and loan provision are significant determinants of customers bank selection. The study also revealed that initial deposit requirement, ATM services, and number of branches have no statistically significant influence on customers’ bank selection. Finally, the study recommends that the bank should prioritize transparency and clarity in communicating service charges, offering competitive interest rates, and prioritizing robust and user-friendly e-banking platforms, alongside ensuring the safety of customer funds through regulatory compliance and strong security measures. Moreover, personalized account management services, clear loan terms and conditions, and responsive customer support are recommended to foster strong, long-term relationships with customers and instill trust in potential borrowers.2024-02-01T00:00:00ZASSESSMENT OF BUDGET PRACTICE IN NGO’S, IN THE CASE OF GRARBET TEHADISO MAHBER
http://hdl.handle.net/123456789/7858
Title: ASSESSMENT OF BUDGET PRACTICE IN NGO’S, IN THE CASE OF GRARBET TEHADISO MAHBER
Authors: FANTU, MELAT
Abstract: The study aims to assess budget practices in Grarbet Tehadiso Mahber, The research pursues to describe budgeting processes and budget monitoring practices in Grarbet Tehadiso Mahber and the conditions that result good budget implementation.
The study utilizes primary data from questionnaire surveys. Questionnaires were distributed to the entire target population of 52 staff directly engaged in the budgeting process, resulting in 46 completed and returned surveys. Qualitative data were subjected to analysis using descriptive statistical methods, including percentages and frequency, through SPSS version 25.The findings reveal that the organization's overall budget preparation and utilization system lacks the involvement of relevant staff members and the timely & accurate recording of actual results is identified as an area needing improvement, Furthermore, the study indicates that a well-documented budgeting process for new projects or donors is less likely to pose challenges, requiring minimal time for learning and adaptation. The study concludes that the absence of user participation in budgeting, coupled with delays in recording actual results, irregular budget comparisons, and untimely reporting, hampers decision-making, emphasizing the crucial recognition of budgets for effective execution; nevertheless, a well-documented budgeting process facilitates smoother implementation for new projects, with organizational stability positively influencing goal achievement.2024-01-01T00:00:00ZDETERMINANTS OF CREDIT RISK: THE CASE OF PRIVATE COMMERCIAL BANKS IN ETHIOPIA
http://hdl.handle.net/123456789/7857
Title: DETERMINANTS OF CREDIT RISK: THE CASE OF PRIVATE COMMERCIAL BANKS IN ETHIOPIA
Authors: AYELE, MAHLET
Abstract: The study was carried out to empirically examine bank-specific and macroeconomic determinants of Ethiopian private commercial banks’ credit risk using balanced 13-year (2010–2022) annual audited financial statements of 12 banks and macroeconomic data. The study employed an explanatory research design and a quantitative research approach. Using the purposive sampling technique, the study covers 100% of the population, which operated for full years during the study period. The study included five bank-specific variables: liquidity, return on equity, capital adequacy ratio, bank size, and loan growth, and three macroeconomic factors: real gross domestic product growth rate, annual inflation rate, and lending rate. A random effect model was used for the credit risk. The empirical result revealed that all bank-specific and macroeconomic variables except liquidity, bank size, and return on equity are statistically significant in determining the credit risk of Ethiopian private commercial banks. The study suggests that commercial banks should focus on implementing risk-adjusted capital allocation, macro-prudential risk analysis, advanced credit scoring, and diversification of loan portfolios to manage credit risk effectively and maintain financial stability in evolving economic environments.2024-02-01T00:00:00Z