Tag Archives: Loans

The Effect of Efficiency and Liquidity on the Profitability of the Saudi Commercial Banks (Published)

This study aimed at finding the effect of efficiency and liquidity on the profitability of the Saudi Commercial Banks. The profitability as a dependent variable is measured by return on assets, return on equity, operating profit Ratio, net interest margin ratio and net interest income ratio. Meanwhile, the efficiency and liquidity as independent variable are measured by Cost to income, Loans to total assets, total customer deposits to total assets and Loans to deposits. The study sample included 12 banks for the period 2014 to 2020. A set of statistical tools and financial indicators were used to test the validity of hypotheses. The results indicated that first, second and fifth hypothesis were rejected and third and fourth were accepted. The study recommend that Saudi commercial banks should focus more on liquidity and follow appropriate policies to gain more profitability. Finally, more studies and research work are required in the same field.

Citation: Ahmad Mohammad Alamri and  Ahmad Aref Almazari (2021) The Effect of Efficiency and Liquidity on the Profitability of the Saudi Commercial Banks, European Journal of Accounting, Auditing and Finance Research, Vol.9, No. 8, pp.1-13



Keywords: Assets, Deposits, Equity, Liquidity, Loans, Profitability

Evaluation of Internal Control System on the Performance of Cooperative Societies in Selected Tertiary Institutions in Ondo State, Nigeria (Published)

The study assessed the internal control systems on performance of cooperative societies in some selected tertiary institutions in Ondo States, Nigeria. A stratified sampling technique was adopted for the study. The data were collected from members of registered cooperative societies in the selected tertiary institutions in the study area using structured questionnaire.  The statistical tools used include de, Likert ratings, regression analysis and paired sample t-test. Results revealed that the selected cooperative societies often use all the key internal control measures which influence their performance, which include authorization measure (p = 0.027), arithmetic and accounting measures (p = 0.000), as well as budgetary measures (p = 0.001. The study recommended that cooperative societies in the tertiary institutions should strengthen their internal controls to ensure good performance

Keywords: Cooperative, Institutions, Internal control, Loans, Performance, Tertiary

Hindrances to Microfinancing: A Nigerian Case Study (Published)

Traditionally, commercial banks lend money to large, credit-worthy corporations and avoid doing business with small and medium enterprises due to the associated risks and costs. These small and medium enterprises depend on microfinance banks to obtain loans for their businesses, but for some reasons, some of these businesses do not approach microfinance banks for loans. This research investigates reasons why some businesses do not apply for loans from microfinance banks even though they need funds for the efficient running of their business. Results show that lack of collateral, ignorance of businesses about the existence of microfinance banks, and high interest rates are the main reasons that are hindering businesses in applying for loans from microfinance banks. Microfinance banks need to reach out to economically active poor businesses that cannot obtain loans from commercial banks or other financial institution.

Keywords: Business, Enterprise, Entrepreneur, Loans, Microfinance, Nigeria

Effect Of Project Model Change On Project Performance In Rwanda: A Case of World Vision’s Village Savings Loan Associations Project Model in Nyamata Area Development Programme (Published)

This research will focus on the impact of project model change on project performance: a case of Village savings loans and associations in Nyamata Area development programme of World Vision Rwanda. This model of project called VSLAs has been initiated by Care International and World Vision Rwanda (WVR) is applying the model with the purpose of creating self-reliance and auto financing capacities among poor families from Nyamata Area Development programme. VSLAs project members have been able to mobilize their own savings and run income generating activities to satisfy their basic needs without relying on external support and then enjoy the empowerment and sustainability of VSLAs project interventions.The overall purpose is to find out if VSLAs project model is contributing to high project performance in the community of Nyamata Area Development Programme. The objectives of the study are to assess the economic status of the beneficiaries involved in VSLA , to examine family dynamics/social impact for or members of the VSLA, to examine how VSLA has impacted the environment and to analyse how VSLA has alleviated dependency in Nyamata ADP. The target population is 1250 members of the 50 VSLAs groups in Nyamata Area Development Programme. The proposed research design is correlation research whichgives an estimate as to the degree of association between the variables. A simple random sampling technique will be used to select members of VSLAs to be interviewed on how they have been positively affected by being VSLAs members. A sample size will be 120 members of VSLA groups determined using AllainBuchardformular. Both primary and secondary data will be used in this research study. The primary data will be collected directly from the respondents by use of questionnaires, interviews and observation. Secondary data on the other hand will be collected by reviewing Nyamata programme reports, and project design documents about VSLAs formation and how it improves project performance in the targeted area.Concerning the research instruments, the researcher will use closed-ended and open-ended questionnaires directed to members of VLSAs.Descriptive analysis will be used to summarize the characteristics of the respondents, the descriptive statistics will involved the use of mean, frequency, percentages and standard deviation on how VSLAs members have been impacted in creating IGAs, green environment, paying school fees , making decision in the family, acquiring new assets and paying health insurance. The results from this research will be presented in form of tables and bar graphs. The researcher hopes that this study will help World Vision Organization to replicate this project model to all other remaining 28 Area Development programme in Rwanda

Keywords: Economic Empowerment, Handouts, Loans, Project Model, Project Performance, Savings, Service delivery, Village Savings and Loans Associations