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- Effectiveness of internal controls over revenue and expenditure: the case of TANESCO in Dodoma Municipal(St John's University of Tanzania, 2015-07-28) Goodluck, GeorgeThe researcher was inspired to undertake this study as a result of the increased publications in Tanzania on embezzlement and misappropriation of funds in many public institutions and the management of these institutions being dismissed and sometimes accused of misappropriations. The study intended find out the effectiveness of internal controls over revenue and expenditure at TANESCO in Dodoma Municipal. A cross sectional survey was used in the course of the study. Both qualitative and quantitative data were gathered and purposive sampling was also used to select a sample of 26 interviewees who ranged from ordinary employees to senior management officers. Data were collected using both primary and secondary sources. Researcher organized the well-answered questionnaire; then edited and sorted for the next stage and findings are presented in tabular form, frequencies, percentages and images. The researcher analyzed data using Statistical Package for Social Sciences (SPSS) to analyze the relationship between the variables under study. The study noted that the internal controls over revenue and expenditure were effective. However the study recommended that TANESCO needs to establish an internal audit department in its regional branches which would be responsible for reviewing the effectiveness of internal controls to reduce embezzlement activities. Moreover phase out all conventional meters to ease revenue collection,perform job rotation to its employees and provide regular training on compliance to policies and procedures as a means of enhancing controls over revenue and expenditure.
- Assessment of impact of bank service charges on performance of commercial banks in Tanzania: A case of five selected banks in Dar-es-salaam(St John's University of Tanzania, 2016-07-28) Mlagha, W. JaliwaThe general objective of the study was to assess the impacts of bank charges on performance of commercial banks in Tanzania. Specifically, the study aimed to understand the nature of noninterest bank charges, that is, how noninterest bank charges influence performance and financial risks associated with noninterest bank charges among commercial banks of Tanzania with references from five commercial banks in Dar-es-Salaam. The study used the case study cross – sectional research design and a sample size of 100 bank employees from five commercial banks obtained through simple random and purposive sampling methods. Also, data was collected through questionnaires and interview methods and thereafter presented, analyzed and discussed so as to address the research objectives. The study found that most commercial banks of Tanzania have both traditional and non-traditional noninterest bank charges. These include foreign exchange account charges, mobile banking charges, service charge on customer accounts, automatic teller machines transactions charges, internet banking charges, account maintenance fee, credit cards fee and cash management fees. The Pearson correlation analysis further indicated that some of the non – interest bank charges like foreign exchange account charges, mobile banking charges, service charge on customer accounts, automatic teller machines transactions charges and internet banking charges had a significant relationship with the increase in Return on Asset (ROA) and Return on Equity (ROE) of the selected commercial banks. Also, the study found noninterest bank charges have positive influence on the financial performance of Commercial banks in Tanzania. On the other hand, most risks identified were unsystematic risk (diversifiable), foreign-exchange risk, systematic risk (undiversifiable), credit or default risks and market risk (volatility). The study provides recommendations to Commercial banks to increase their noninterest bank charges services particularly those with low risks but used regularly by customers. For example, ATM and foreign exchange services. The study also recommends that, in order to increase volume of sales and performance, it is important that commercial banks maintain certain minimum bank charges so as to attract more customers to utilize their services. For instance, reducing costs related to opening and maintenance of customers’ accounts or reducing fees incurred by customers when checking accounts balance.
- Assessment of non-monetary factors affecting employees’ performance at workplace in Local Government Authorities: A case of workers in Dodoma Municipal Council(St John's University of Tanzania, 2015-07-28) Itanisa, Bertha TamaraThe main aim of this study was to asses’ non- monetary factors affecting employees’ performance at workplace in Local Government Authorities the case of workers in Dodoma Municipal Council .The study aimed at achieving four objectives. First, to identify operational policies and guidelines that affect the performance of employees’ at workplace, asses employees’ awareness on work ethics that affected the performance of employees’, identify desired office equipment that affect the performance of employees’, and lastly to indentify types of non -monetary incentive packages that were provided by the municipal council to its employees’ and how they affect the performance of employees’ at work place. A descriptive cross sectional research design was used whereby both quantitative and qualitative data were collected once in a point of time. Purposive and convenience sampling techniques were used hence enabled the researcher to acquire 100 subjects for the study. The data were collected using questionnaires, interviews and documentary reviews. The study findings indicate that two thirds of the respondents were aware of the existence of operational policies and guidelines, work ethics and incentive packages within the organization and how they affected the employees’ performance.75% of the respondents reported that policies, work ethics and incentive packages have an important role in influencing employees’ performance. Furthermore, the study discovered that DMC did not have enough office equipment and features to help facilitate employees’ performance at work place hence various strategies of providing office equipment needed to be carried out so as to have effective task performance and job satisfaction at DMC. xvi It can be concluded that the organization should understand the role played by these elements through creating more awareness on policies and guidelines, work ethics, provision of office equipment and incentives to employees’ so as to ensure effective performance by employees’ at workplace for survival of the organization.
- The contribution of Bonafide Microfinance Institutions in reducing income poverty among women in Chamwino District in Tanzania(St John's University of Tanzania, 2017-09-28) Nathanael, UpendoIn Tanzania, about 50% of people are living in an abject poverty. Most of them are women. The aim of this study was to assess the impacts of bonafide MFIs in reducing income poverty among women of Chamwino district in Dodoma, Tanzania. The study was guided by four specific objectives, to examine women’s perception about bonafide MFI services for income generation activities; to examine the performance of bonafide MFIs in providing micro-loan services to women; to assess the MFIs influence on income growth of women; and to explore women’s accessibility to MFIs services in income generating activities. The study involved 100 women obtained randomly from a list of women who had accessed loans from MFIs in one year period. In this cross-sectional surveyed study women were given questionnaires and managers of five MFIs were interviewed using interview guide. Both quantitative and qualitative primary and secondary data were used in the study to answer the research questions. However, quantitative dominated and the qualitative information was used to explain the quantitative findings. Data were analysed by SPSS and the results were presented in econometric model, tables and figures. Most of surveyed women (47%) were between 26-35 years and possess primary (36%) and O-level education (34%). About 77% were married, 67% have experience of six to 20 years and 38% were in a paid employment. Moreover, the surveyed women were involved in crop selling (23%), food vending (28%) and bar and restaurants (22%). Also, majority (76%) of women were in SMEs. The cross tabulation of women characteristics and their perception toward MFIs reveal weak significant difference between women personal characteristics and their perception. Additionally, the findings indicate that the MFIs performance has no significant effect on women’s income at 1.0% level of significance. On the contrary, educational level of women, possession of assets and being in a paid employment were seen to have positive and significant effect on women’s income. From the findings of the study it can be concluded that, MFIs have contributed in reducing women poverty in other dimensions rather than income poverty. The study recommends the need for microfinance regulatory board to reduce interest rate charged by MFIs, reduce bureaucracy and accept less demanding collaterals so as to enhance women’s economic wellbeing. Also, there is a need for policy review, wide publicity and training of women on business and financial management skills.
- Analysis of factors behind credit risk in Tanzanians SACCOS: A Case of Hazina SACCOS in Dar es salaam, Tanzania(St John's University of Tanzania, 2017-09-28) Mwamsojo, Ndabiti TunketeThis study focuses on the factors for credit risk at Hazina SACCOS, Dar es Salaam, Tanzania. It basically attempts to address three specific objectives namely; factors for credit risk at Hazina SACCOS in Dar es Salaam, the effects of credit risk at Hazina SACCOS and measure for dealing with credit risk at Hazina SACCOS. This study employed a case study design to collect information from 86 respondents. The findings show that credit risk is contributed by existing difficult business environment, that reported to depend on the business in terms of type and environment. It has also been observed that credit risk at SACCOS resulted into reduced SACCOS outstanding cash, and the need for controlled lending policies and procedures, and ability of SACCOS members through the management to control credit issuance and collection. The factors for credit risk were presented. The credit risk was associated with reduced SACCOS outstanding cash and reduced members confidence to save and shortage of SACCOS capital. The credit risk, SACCOS is faced with problems associated with cash and liquidity. The ability of credit risk to influence investment of members at Hazina SACCOS the ability of credit risk to influence investment of SACCOS credit risk is an obstacle to SASCCOS investment and saving from its members. It has been strongly affirmed that credit risk is contributed by existing difficult business environment. The credit risk there should be well controlled lending procedures, and ability of SACCOS members through the management to control the credit. SACCOS management is required to improve procedures and strategies to control credit provision based on the lending procedures.
- Impact of mobile banking on financial performance of commercial banks in Tanzania: A case of Corporative Rural Development Bank (CRDB)(St John's University of Tanzania, 2016-07-28) Abdala, TadeiMobile banking has transformed the way banks in both developed and developing countries work. This type of banking offer a wide variety of services ranging from account information, which has to do with alerting the customers on the updates and transactions on their account through their mobile phones. Regardless of its potential benefit, however its impact to the performance of banks has not yet being evaluated in Tanzania. Therefore the objective of this study was to analyze the impact of mobile banking to the performance of the banks in Tanzania. Based on the purpose of the study and the type of data the research included the use of both quantitative and qualitative methods of data collection with the use of a descriptive study. Descriptive research was adopted because it involves gathering data that describes events and organize, tabulates, depicts and describes the data. It involves gathering data that describe events and then organizes, tabulates, depicts, and describes the data. The findings of the study showed that mobile banking had a positive impact on the performance of CRDB bank Tanzania. The study recommend that Banks should continue investing on mobile banking and other innovation delivery channels because they are able to control their costs much better as compared to investment in brick and mortar or physical branches.
- Impact of corporate social responsibility on firms’ financial performance: The case of CRDB Bank PLC and NMB Bank PLC Tanzania(St John's University of Tanzania, 2015-07-28) Julius, Cyprian PallangyoThis study focused on the impact of corporate social responsibility on firm’s financial performance. Specifically the study aimed to determine grounds for the companies to engage in corporate social responsibility, to determine types of corporate social responsibility which are mostly practiced by the firms and lastly to examine relationship between corporate social responsibility practices and firm’s financial performance. This study adopted a case study research design where by CRDB BANK PLC and NMB BANK PLC located at Dodoma was selected. Data were collected through questionnaire, interview and documentary source such as journals, books and various organizations reports for secondary information for the year 2011-2014. A total of 44 respondents were selected and data collected were analyzed both qualitatively and quantitatively with the help of computer software programme called Statistical Package for Social Sciences (SPSS). The outcome of the study revealed that, the companies’ motives to engage in CSR include preserving or improving reputation and give profit back to community. The main type of CSR practiced by companies is philanthropic. The relationship between CSR and financial performance reveals that companies practicing CSR increase financial performance at moderate level. Above all, the analysis revealed that there is a significant relationship between CSR and profitability and the hypothesis that was formulated was tested and the result shows that there is positive significant relationship between corporate social responsibility and firm’s financial performance in case of CRDB BANK PLC AND NMB BANK PLC. vii Finally the study recommended companies may promote sales, expand the branches in the region which will result into increase on the amount of profit hence uplift the amount of percentage to CSR for the social, economic and environmental benefits to the beneficiaries.
- An assessment of the contribution of micro financing institutions towards poverty reduction of the households: A case of KKKT Arusha Road SACCOS(St John's University of Tanzania, 2015-07-28) Mshare, IsmailThis study was undertaken to measure the contribution of micro financing in provision of credits on poverty reduction at household level. The study was conducted in Dodoma Municipality a case of KKKT Arusha Road SACCOS. The specific objective was to identify the income generating activities in the household level, to determine the achievement attained by SACCOS members and lastly to identify the challenges facing SACCOS members during and after acquiring a loan.Total number of respondents was 65 members and 5 co-operative leaders. Respondents were obtained through purposive sampling technique. Analysis of poverty reduction in household level was done by SPSS using multiple response statistics and descriptive statistics. Quantitative and qualitative data were collected through questionnaires and interviews consequently to enrich the viability of the study. Findings indicated that participation of members in SACCO’s programs has been the best. KKKT ARUSHA ROAD SACCOS helped its members in poverty reduction because it increased sources of income, like asset owning, monthly income, having food surplus, skills training, and related factors. I recommend that co-operative department should increase more training to members, improve loaning, insist members not to depend much on salary, leaders should co-operate with other co-operative societies, improve loan processing and allow members to take loan three times of their shares instead of two times.
- Factors influencing the growth of commercial small and medium enterprises in Tanzania: A case of Akiba Commercial Bank’s SME clients in Dodoma Municipality(St John's University of Tanzania, 2015-09-28) Glory, G. IddoThe purpose of the study was to identify the factors contributing to the growth of Commercial Small and Medium Enterprises in Tanzania. A study was conducted in Dodoma Municipality using Akiba Commercial Bank (ACB) as a case study. The research applied a descriptive cross sectional design. From the sampling frame provided by ACB, a representative sample of 91 respondents was obtained randomly to represent the entire population. Data generated was both qualitative and quantitative. Primary data was collected using questionnaires while secondary was obtained from review of literature, reports and documents. Data analysis was done using Statistical Package for Social Science (SPSS) version 20. The findings of the study revealed that respondents gave priority on loan where, 59.4 percent of all respondents on their opinion ranked loan as important financial service for the growth of SMEs’ followed by savings 52.7 percent and training 44 percent. However it was further revealed that SMEs’ gave less priority on non-financial services. It can be concluded that financial and non-financial services are essential for the growth of SMEs’. Based on the findings it can be recommended that financial institutions have to work closely with SMEs’ in order to build their capacity in the essence of managing SMEs and emphasize the importance of non-financial services.
- Influence of corporate social responsibility on firm’s financial performance: The case of Tanzania Postal Bank Dodoma(St John's University of Tanzania, 2015-09-28) Mwelulila, Egid ErickThe concept of Corporate Social Responsibility is not at all new to most societies in developed countries, a lot of studies points in favour of a mild positive relationship between corporate social responsibility and firm’s financial performance though this connection has not been fully established in Tanzania. This study examines the influence of corporate social responsibility on firm’s financial performance taking a case of Tanzania Postal Bank Dodoma Branch. Data was collected from 30 members of staff of Tanzania Postal Bank Dodoma Branch through questionnaire survey. Hard data on financial performance of the bank were obtained from secondary sources. A questionnaire for examining the influence of CSR on firm’s financial performance was developed with respect to three questions focusing on types of CSR practised by the bank, reasons for the bank to engage in CSR and relationship between CSR and firm’s financial performance. The study results show that the bank engage in CSR with the aim of giving back to the community and the most practised type of CSR is philanthropic which is most effective at TPB. 81% of responded indicates that CSR practises improve financial performance of the bank as the bank made a historic profit of pre-tax profit of 10.28bn in the year 2014, well above 6.99bn recorded in 2013 resulted from increased CSR budget from 83 mill in year 2013 to 150 mill in the year 2014. The study findings suggest that feedback from beneficiaries of CSR in terms of needs assessment should be well thought-out in order to provide them with adequate requirements to be accomplished through CSR practises and Management should use CSR activities which enhance the market value of the firm keeping in mind those different types of CSR that may have differing effects on firm’s market value. The bank should also increase the amount set aside for CSR to improve financial performance.
- Impact of village community Banks (VICOBA) loans in improving smallholder Farmers’ income in Kiteto District in Tanzania(St John's University of Tanzania, 2017-09-28) Dastan, Godfrey MhandoThe major objective of this study was to investigate the impact of VICOBA Loans in improving smallholder farmers’ income in Kiteto District, Manyara Region. Specifically the study intended to examine (i) community’s perception towards VICOBA loan services, (ii) The extent that VICOBA has contributed to the access of micro loans among smallholder households, (iii) Contribution of VICOBA in smallholders’ households’ income among VICOBA members, and (iv) Challenges facing smallholder farmers on access of micro loans from VICOBA. The study involved 100 smallholder farmers who had accessed VICOBA loans. It employed a cross sectional survey design with a mixed research approach. Data were collected from smallholder farmers using a questionnaire and from KIs using an interviews guide. Secondary data were solicited from document analysis. Data were coded, entered in SPSS version 21 for analysis, cleaned, and results were presented in tables, figures and graphs. The study revealed that smallholder farmers were also involved in different economic activities such as food crops, garments and restaurants. Moreover, cross tabulation of individual and characteristics against smallholder farmers’ perception toward VICOBA have show weak significant difference between individual characteristics and their perception. These differences lies on their age, experience in business, household size, business size, marital status, paid employment and education level. In addition to that, the study found that VICOBA were efficient in provision of loan services. Also the study show that, there was no enough knowledge from members of VICOBA on how to perform well in farming due to saving and access of soft loans which improves their production and increase their income. However, the study concludes that, although loan provided by VICOBA had no influence on smallholder farmers’ income, But it has improved their livelihood and helps them out of extreme poverty. The study recommended that the Government need to incorporate VICOBA development model into the National Poverty Reduction Strategy and also review cooperative and microfinance policies.
- Effectiveness of public private partnership in revenue collection in LGAs in Tanzania: A case of Dodoma Municipality(St John's University of Tanzania, 2015-09-28) Kundy, P. VeronicaThe study aims to assess the effectiveness of Public Private Partnership in revenue collection in LGAs in Tanzania a case of Dodoma Municipality. The study specifically identifies policies, laws/bylaws and regulations used by DMC in supervising private revenue collector and taxpayers in revenue collection. The study has as well assessed the private revenue collectors’ commitment to tax collection, and their knowledge and attitude towards taxpayers in Dodoma Municipality. Also the study examines the taxpayers’ knowledge, attitude and willingness of paying levy through private agent and to find out the relationship between PPP and improvement in revenue collection. Cross sectional research design was used. Purposive, convenience and simple random sampling techniques were applied to obtain the overall 184 sample size who participated in the study. Data were collected through questionnaires, interview, focus group discussion, observation and documentary review method. The data were analyzed using Statistical Packages of Social Science (SPSS) software. The main findings of this study reveal that respondents who believed on being trustful in revenue collection through private agents were 4 times (AOR=4.32, CI: 1.20-15.58; P-value ≤ 0.025) more likely to report high performance of revenue collectors. Similarly, respondents who said the level of income of the taxpayers was definitely important in determining the amount of tax to be paid were nearly 4 times (AOR=3.76, CI: 1.87-7.58; P-value ≤ 0.0001) more likely to report high performance of revenue collectors. The rest of the studied variables such as existence of various laws and regulations, presence of competent staff, xvii taxpayer’s willingness to pay tax, knowledge of taxpayers on paying levy and level of education, were less associated with performance of revenue collectors. Despite these findings there was no much improvement in the effectiveness of applying PPP in revenue collection in DMC. Therefore it is recommended that the DMC and other stakeholders should review their PPP in tax collection and find measures, including tax education, to promote and improve the performance of tax collectors.