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p-Index From 2020 - 2025
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All Journal ADPEBI International Journal of Business and Social Science Asean International Journal of Business
Jack , Rugasira
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Internal Control Systems And Cash Flow Management In Commercial Banks In Rwanda Ronald, Wandira; Agaba Moses; Jack , Rugasira
Asean International Journal of Business Vol. 4 No. 2 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijb.v4i2.1181

Abstract

The study aimed to explore whether internal control practices, such as the control environment, control activities, and risk assessment, can address cash flow management challenges at the Bank of Kigali branches in Gasabo District. A cross-sectional survey design was utilized to collect data from Bank of Kigali branches in Gasabo District and Descriptive statistics was used to present the characteristics of the bank's internal control systems as well as cash flow management indicators. A correlational research methodology was employed to describe and measure the degree of association between internal control systems and cash flow management practices. The analysis of the correlation between cash flow management practices and control activities reveals a robust and statistically significant positive relationship. The significant positive impact of risk assessment, as indicated by its unstandardized coefficient of 0.597 and standardized coefficient (Beta) of 0.491, underscores the importance of robust risk assessment procedures. Keywords: Internal Control Systems, Cash Flow Management, Commercial Banks, Rwanda
Mediating Effect of Government Policies on Corporate Governance and Financial Performance of Savings And Credit Cooperative Societies in Uganda Benon, Kyabarongo; Agaba, Moses; Jack , Rugasira
ADPEBI International Journal of Business and Social Science Vol. 5 No. 1 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (Adpebi)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijbs.v5i1.1313

Abstract

The purpose of this study was to investigate the effect of corporate governance on financial performance of SACCOs in Kiruhura District, Uganda and the specific objectives were;To examine the effect of board accountability on financial performance of selected SACCOs in Kiruhura District, In this study, a cross-sectional survey research design was employed, adopting quantitative and qualitative approaches research approaches. A total population of 342 people were used at a confidence level of 95% or error of 0.05 and the sample size was 184 respodents who involved the staff and members taken from the six SACCOs registered in Kiruhura districts, Uganda as of January 2023. the structural relationships between the variables in the suggested conceptual model were tested and examined using structural equation modeling (SEM). Jaffrey’s Amazing Statistical Program (JASP) version 0.17.2.0 was used to implement SEM. The findings of the study were: The effect of board accountability (BAC) on financial performance was found to have a negative effect.  Board risk management was found to have a significant positive influence on financial management of savings and credit co-operative societies (SACCOs).Board assurance  was found to have a significant positive influence on financial management of savings and credit co-operative societies (SACCOs).
Co-Authors Agaba Moses Agaba, Moses Benon, Kyabarongo Ronald, Wandira