Bachelor of Art
URI for this collectionhttps://rps.wku.edu.et/handle/987654321/113
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Item ASSESSMENT OF BUDETARY PERFORMANCE (CASE STUDY EZHA WEREDA FINANCE IN GURAGHE ZONE)(WOLKITE UNIVERSITY, 2025-08) ZERIHUN SEIDThe establishment of effective budgetary performance is important for every organization in order to achieved its objectives and future plan of action. This research is conducted to the assessment of budgetary performance in Gurage zone ezha wereda finance organization. The objective of the study is to assess the budgetary performance and identify any problems which affect its effective implementation of budget in general. In collecting data the researcher used both primary and secondary source of data. The primary data collected from questionnaire and through interview. The secondary source of data collected from reference books, internet and also used the four year budget report of the organization. The sample used for this research were simple random sampling techniques .The data analysis would be carried out based on tabulation and percentage method and interpreted accordingly .During the study major limitations like shortage of finance, lack of sufficient written materials from the organization & shortage of time. Finally summary, conclusion and recommendation on alternative sources usage are forwarded to combat the possible solution.Item ASSESSMENT OF LIQUID ASSET MANAGEMENT PRACTICE (IN CASE OFAWASH BA(WOLKITE UNIVERSITY, 2025-08) YORDANOS FIKREMARIYAMThe term liquid asset management is one of the most fundamental topics in the field of corporate finance. It refers to the firm’s investment in inventory, accounts receivable, cash and liquid securities, all of which constitute shortterm assets. This study would attempt to examine the assessment of liquid asset management practices in the case of Awash Bank in Emdebir !branch. One of the major problems of financial institution was improper management of liquid asset which were have greater impact for the survival of the company, because of liquidity problem. This bank engages in provide different kinds of financial service like domestic and international banking service. The study would attempt to address the research questions having attention in the statement of the problem and objective of the study. The main objective of the study was to assess the liquid asset management technique, the bank policies and procedure to manage liquid asset, loan authorization and collection. The research design was descriptive type. More over primary data from the bank was collected. The primary data sources were from interview. The respondents of interview were selected with non-probability sampling using judgmental sampling. The respondents were finance (liquid) assets manager and credit manager of the bank. The data from sources were analyzed and interpreted using table, figure and Percentage. Based on the analysis and finding, conclusions and recommendation were madeItem The Assessment of Challenges and Prospect of Mobile-banking in the Commercial Bank of Ethiopia in the Case of Joka Branch in Wolkite town(WOLKITE UNIVERSITY, 2025-08) YESHIHAREG TESHOMEMobile banking is a developing mobile technique that has combined information technology and commerce applications together. Since mobile banking was introduced, consumers have been able touse it to obtain special services 24 hours a day without having to visit the traditional bank branch for personal transactions. Even though in their efforts of introducing new ways of reducing cost, modernizing the banking system, adoption of new technologies and trying to develop the mbanking outreach, there are stillmajor challenges hindering m-banking systems from fully functioning andbeing effective and efficient regarding reaching its stated goals in commercial banks of Ethiopia. This study adopted Mixed research approach which is both qualitative and quantitative. The design of thestudywas descriptive type. Inorder to undertakethe study,theresearcher used probabilityand non- probability sampling design, purposive sampling for the employees and simple random sampling to select respondents. 15 employees and 38 users were selected totaling the sample size 53. In order to collect sufficient data so as to answer the research questions the researcher used data collection instrument like; questionnaire to get quantified results. In this study structurally designed questionnaire was used. Which included both close-ended and open ended questions which helped the respondents express their views deeply? The relevant information was obtained in a standard form using tables, frequencies and percentagestoanalyzeandinterprettheinformation.ThefindingsofthestudyrevealedthatadoptionanddevelopmentofM-bankingtechnologyinsomeCBE Joka branch stretches wide across the two extremes of the challenges and prospects where the concerted effort by stakeholders to overcome the challenges will bring about immense opportunities to the dominant players in the field with the ultimate result. The Bank should create deep awareness to community concerning the M-banking products they offer and the benefits associated with using M- banking services through advertising their products and services on the internet, mass media as well as through organizing public exhibition, universities and talk shows. Besides, the bank should attract the communitytousethetechnologybydiverseincentivecampaigns.Thisway,customers’interestwouldbearousedItem ASSESSEMENT OF CREDIT RISK MANAGEMENT PRACTICE: THECASEOFDASHEN BANK, GUBRE BRANCH.(WOLKITE UNIVERSITY, 2025-08) YEABSRA TIGISTUCredit risk management has become an important topic for financial institutes, especiallysincethe business sector of financial services is related to conditions of uncertainty. The turmoil of thefinancial industry emphasizes the importance of ef ective risk management practices. The purpose of this study was assessing the practice of credit risk management at DashenBankS.C., Gubre branch, particularly in light of the bank's performance amid financial uncertainties. A descriptive research design was employed to provide a clear assessment of current credit riskmanagement practices. The study utilized a mixed-methods approach, integratingbothqualitative and quantitative research techniques to derive comprehensive insights into the issue. The population of the study consisted of ten employees from the credit department includingmanagers and twenty-five credit customers, who are the whole available customers andhaslong-term relationships with the bank. This census allowed for an in-depth exploration of credit management perceptions. Primary data were collected via questionnaires, containing both closed and open-endedquestions, and through structured interviews with bank employees. Bank’s internal documentsand records, providing context on branch performance and customer demographics. Dataanalysis was conducted using SPSS software for quantitative data, while qualitative responseswere analyzed using content analysis to identify key themes. The results indicate a significant gap in the bank's credit risk management practices; althoughpolicies are in place, they are not ef iciently integrated with the bank's overall strategy, resultingin instances of loan defaults. Major findings suggest that while the bank possesses soundcredit risk policies, the execution and monitoring of these practices need improvement. Based on the findings, it is recommended that Dashen Bank enhance its credit management byestablishing well-defined credit criteria, implementing a robust review process for credit riskmanagement strategies, and striving to dynamically adjust practices according tocritical influencing factors to improve overall performance and competitiveness in the marketItem ASSESSMENT OF LIQUID ASSET MANAGEMENT PRACTICE: (THE CASE OF COMMERCIAL BANK OF ETHIOPIA, WOLIKITE BRANCH)(WOLKITE UNIVERSITY, 2025-08) WORKU ALEMAYEHUThe term liquid asset management is one of the most fundamental topics in the field of corporate finance. It refers to the firm’s investment in inventory, accounts receivable, cash and liquid securities, all of which constitute short-term assets. This study would attempt to examine the assessment of liquid asset management practices in the case of commercial bank of Ethiopia wolikite branch . One of the major problems of financial institution was improper management of liquid asset which were have greater impact for the survival of the company, because of liquidity problem. This bank engaged in providing different kinds of financial service like domestic and international banking service. The study would attempt to address the research questions having attention in the statement of the problem and objective of the study. The main objective of the study was to assess the liquid asset management technique, the bank policies and procedure to manage liquid asset, loan authorization and collection. The research design was descriptive type. More over both primary and secondary data from the bank was collected. The primary data sources were from interview, while secondary data includes the two years audited financial statement or annual reports. The respondents of interview were selected with non probability sampling using judgmental sampling. The respondents were finance (liquid) assets manager and credit manager of the bank. The data from both sources were analyse and interpreted using table, figure and percentage. Based on the analysis and finding, conclusions and recommendation were made.Item ASSESSMENT OF CHALLENGES AND PROSPECTS ON ATM PAYMENT SYSTEMA CASE STUDY ON COMMERCIAL BANK OF ETHIOPIA GUBRE BRANCH(WOLKITE UNIVERSITY, 2025-08) TSEGAYE ENDALEEvery business organization has its own unique service that leads to achieve the main objectivesor goal of the organization. Like any other business organization commercial bank of Ethiopiaprovide or deliver dif erent services by using dif erent technology in order to compete withotherorganization. For instance, the services that deliver by using technology are e-payment andATM. Therefore, the research paper tries to assess challenges and prospects of ATMpayment systemof commercial bank of Ethiopia in Gubre branch. It addresses three basic research questionsdesigned to assess challenges and prospects of ATM payment system of the bank. For the study, the researcher was used both primary and secondary data; much was focus on the primarydata. The more information that obtained by questionnaire. The main source of obtain primarydataare employees and ATM customer of the bank. The researcher was use convenience samplingtechnique to take 50 selected individuals participants (40 ATM users and 10 employees).Theprocessed data analyzed by using descriptive-statistics analysis methods. That is quantitativeand qualitative data analysis method and the data that collected through questionnaireandanalyzed by using dif erent analysis like percentages and tables.Item ASSESSMENT ON CHALLENGE AND OPPORTUNITY OF E-BANKING SERVICE IN COMMERCIAL BANK OF ETHIOPIA (THE CAUSE OF WOLKITE BRANCH)(WOLKITE UNIVERSITY, 2025-08) TIRUKELEM BELSTIE-banking is the most resent delivery channel of banking service in developing nations. the objective of the study will be to assessing the development of e-banking service in commercial bank of Ethiopia and identify the determinants of the e-banking service and suggest recommendation based on study finding. To meet this objective, data were collected from both the bank employees and customers. Here, by the primary data collection method, the researchers will use questionnaires that contain open and close ended questions, and the data are analyzed by using qualitative and quantitative method, using tables and percentages. The result of this research will analyzed based on the data collected through questionaries. Low level of internet penetration and poorly developed telecommunication infrastructure and lack of reliable power supply are among the key challenges for the development of e-banking in Ethiopia. Opportunities offered by ICT through e-learning programs and late adopter opportunities(i.e using already developed and existing software application) are the key prospects of e-banking. The study tries to recommend the possible and practical measures that the bank should take in order to achieving maximum customer satisfaction and to meet its targeted objectives. Among our important recommendations, one is that the bank should improve the low level internet penetration problem and lack of reliable power supply through cooperative work with Ethiopian Telecommunication Corporation and Ethiopian Electric Power CorporateItem ASSESSMENT OF NON-PERFORMING LOAN EVIDENCE FROM COMMERCIAL BANK OF ETHIOPIA NEFAS SILK DISTRICT(WOLKITE UNIVERSITY, 2025-08) TIGIST AYELELoan becomes nonperforming when it cannot be recovered within certain stipulated time that is governed by some respective principle of loan. The objective of this study is to assess the nonperforming loans of commercial bank of Ethiopia, Nifasilk district. The researcher used mixed approach which means, both qualitative and quantitative research approach to gather relevant data from the concerned body and also the researcher applied descriptive method of the research design because the method used to describe the state of the nature of NPLs in detail. A primary method of data collection is applied. The primary data is collected through questionnaire from the customers and employees of the bank and interview to the loan manager of the bank. The researcher used both convenience sampling technique and calculations used in statics to accumulate a desire data about the non-performing loans of the bank. The collected data were systematically organized and analyzed using tabular representations and descriptive analysis methods to provide a detailed examination of key issues. The study‘s findings revealed several critical challenges: ineffective asset management, uncontrolled business expansion and diversification, and excessive financing to borrowers. Based on these results, the study recommends that the bank establish clear credit assessment policies and procedures while providing comprehensive guidance to new applicants on asset management practices and overall banking regulations.Item ASSESSMENT OF CHALLENGE ON BUSINESS INCOMETAXCOLLECTION ON CATEGORY “B” TAXPAYERS (A CASESTUDYATWOLKITE TOWN REVENUE AUTHORITY OFFICE)(WOLKITE UNIVERSITY, 2025-08) TARIKU WONDIMUThis study is conducted on assessment of challenge on business income tax collection in categoryB tax payer that is found in Wolkite revenue office. So the main objective of this studyistoassess the challenge in business income tax collection in respect to category "B" tax payers that are found in Wolkite. To conduct the study primary data were used and collected byusingquestionnaires and personal interview. Student researcher used stratified sampling techniquestoselect the respondents and student researcher used descriptive method of data analysis thedatagather from respondents. Based on the result of the study, the implemented businesses incometax collection system is not successful as a result of the following problems. Inadequate support from tax administration, operation inefficiency due to absence of computerized technology, lackof awareness, insufficient study on tax problem in preparation of books of account andlackofwell trained and skillful tax officers to implement the tax system successfully. Therefore toavoidthese critical problems and achieve the desired goals it needs strong communication betweentaxpayers and tax officers as well as strong commitment in the side of both tax payers andtaxofficers.Item A RESEARCH SUBMITTED IN PARTIAL FULFILMENT OF THE REQUIREMENTS FOR THE AWARD OF ABACHLER DEGREE IN ACCOUNTING AND FINANCE(WOLKITE UNIVERSITY, 2025-08) SHILIMAT TEKALIGNThis study focuses on the adoption of international financial reporting standard(IFRS). Key challenges of in ethio telecom. The study uses both primary and secondary data. Primary data were collected through questionnaire and secondary data were collected from reference books and internet source. IFRS adopted officially in December 2014 & the main objective of IFRS is to coverage the diverse business language being used by business communities all over the world. Finally, the study displayed practical implication for government of Ethiopia & Ethio telecom to use proper application of all adopted standard also the study suggests that rigorous IFRS capacity building program should be embarked by the government &company also for training institution in order to provide the needed man power for lFRS implementation. Finding of the study High Implementation Cost 60% strongly agreed and 40% agreed that IFRS adoption is costly. Expensive consulting fees,Lack of qualified personnel for IFRS implementation ,Absence of a structured market for fair value measurements. High training costs .Complexity of Financial Reporting 80% agreed and 20% strongly agreed that IFRS increases reporting complexity. Reasons: Continuous updates to IFRS standards. Principle-based nature (vs. rule-based GAAP). Extensive disclosure requirements. Lack of familiarity with IFRS among professionals. Lack of Implementation Guidance 80% agreed and 20% strongly agreed that insufficient guidance hinders adoption. Challenges include: Absence of clear instructions from regulatory bodies. Risk of inconsistent interpretations. Volatility in Earnings :40% agreed, 20% strongly agreed, and 20% disagreed that IFRS increases earnings volatility. Reasons: Fair value accounting (vs. historical cost).Economic instability in Ethiopia (e.g., fluctuating interest rates. Fair Value Accounting Issues :80% strongly agreed that fair value measurement is problematic Lack of observable market data :No reliable valuation experts in Ethiopia. IT System Limitations :60% agreed that existing IT systems struggle with IFRS transition.