Browsing by Author "ALEMTSEHAYBEJIGA"

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    ASSESSMENTOFFINANCIALMANAGEMENTPRACTICESOFNGOSIN GURAGHEZONE-CASEOF WORLDVISIONANDCOMPASSION : COMPARATIVE
    (wolkite universty, 2019-09) ALEMTSEHAYBEJIGA
    The study examined assessment of financial management practices in NGO. The purposes of assessment are to assess the financial management practice of NGO in Gurage zone. A convenient sampling technique is used to select the NGO. This research therefore advances the frontiers of knowledge by comparatively analyzing the financial management practice of two NGO; world vision and compassion organization. Descriptive method of assessment was conducted and data were collected by applying purposive sampling . Questionnaires used to collect data for the study. The major findings were: lack of budget approval by board, common cost allocation system, records keeping for gifts in kind items, cash forecast preparation, finance staff participation in budget preparation and review, and concentration on limited projects and sources of fund, weakness in standardized financial statement preparation and delay in reporting among others. Finally, the researcher recommended: as means to discharge responsibility & accountability and to show service giving efforts, operational efficiency and effectiveness to contribution to the development endeavor of the country, they should establish a well-organized financial management systems: budget management, accounts record keeping and reporting. The study also recommended that is advisable that the owner s of NGO avail themselves with the various training programs: better to engaged in financial planning, analysis, and control in order to compare their financial plan with performance: and also maintain professional accountants so as keep complete accounting records
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    THEIMPACTOFCAPITALSTRUCTUREON PROFITABILITYOFMICROFINANCEINSTITUTIONIN ETHIOPIA
    (2023-07-17) ALEMTSEHAYBEJIGA
    This study tries investigating the impact of capital structure on the profitability of MFI in Ethiopia. In order to achieve the objective explanatory researchdesign and quantitative research approachwas used. Data has been collected from a secondary sourceof twenty four selected MFI in the sample covering the period from 2010 to 2021. MFI specific and macroeconomicvariables wereanalyzed by using the balanced panel fixed effect and random effect regressionmodel. When ROA is the dependent variable, the findings of the study revealed that Debt to asset ratio, GDP and inflation has positive and statistically significant impact on profitability of ROA while size of MFI and Debt to equity ratio has negative and statistically significant effect on profitability of ROA. When ROE is dependent variable, Debt to equity ratio has positive and significant impact on profitability of MFI while Debt to asset ratio and size of MFI has negative significant impact on the profitability of MFI. However,asset tangibility and age are not significant on the ROA and asset tangibility, age, GDP and inflation have no statistically significant effect on the profitability of ROE in MFI. Thus, the study suggests that Debt to equity and Debt to total asset ratio result indicates MFI need moredebt to raise the profitability of the MFI and the size of MFI result leads us to change the administrative management style to improveprofitability of the MFI