Rowter Journal
Ȓowteɍ Journal: is an international journal using a peer-reviewed process which focuses on economy, business, stock exchanges, trade, currency and export import published in January and July by Britian International for Academic Research Publisher (BIAR-Publisher). It is released both in online and printed version
Articles
48 Documents
<![CDATA[Tax Compliance among Small and Medium Manufacturing Enterprises in Kenya: Does Tax Morale Matter? ]]>
<![CDATA[Morris Karithi Njilu]]>
<![CDATA[ Rowter Journal Vol 2 No 1 (2023): Ȓowteɍ Journal ]]>
Publisher : <![CDATA[Britain International for Academic Research (BIAR) Publisher ]]>
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DOI: 10.33258/rowter.v2i1.836
<![CDATA[The study sought to assess the impact of tax morale on tax compliance among SMEs in Nairobi County, Kenya. Most governments especially the developing ones and particularly Kenya rely on taxes as their main source of revenue to run their development agenda. Kenyan SMEs have been in the forefront as the major contributors to Kenya’s economic growth and development. However, in the recent past there has been increased tax evasion from the sector. This signifies a continued drop in the government revenue and failure by the tax collection authority; KRA to meet the set targets in annual revenue collection. Tax morale has been found to be a key aspect contributing significantly to tax compliance. Locally, it remains unclear on how tax morale influences tax compliance with very few studies focusing on the area locally and of those few focusing on other industries. Descriptive research design was used in the study and the target population was the 1539 registered SMEs in Nairobi CBD. A sampling formula was used to identify a sample size of 318 respondents who were picked through stratified random sampling with the categories of SMEs as the strata. Structured questionnaire was used to collect data for the study which was analysed through descriptive and inferential statistics. The study established that tax morale significantly influenced the tax compliance by the SMEs. It was established that the morale of tax payers was affect by inappropriate use of the collected taxes, lack of the required information, and minimal support from the government, thus affecting the compliance levels. The study concluded that tax evasion has escalated mainly as a result on reduced morale among tax payers due to inappropriate se of the collected taxes and poor accountability among government officials. Enhancing accountability and ensuring responsible use would be essential to enhance tax compliance.]]>
<![CDATA[Audit Committee Characteristics and Quality of Financial Reporting In State Corporations in Kenya ]]>
<![CDATA[Lilian Nabwire Ojuwa]]>;
<![CDATA[Lucy Wamugo Mwangi]]>
<![CDATA[ Rowter Journal Vol 2 No 2 (2023): Ȓowteɍ Journal ]]>
Publisher : <![CDATA[Britain International for Academic Research (BIAR) Publisher ]]>
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DOI: 10.33258/rowter.v2i2.906
<![CDATA[The study sought to assess the influence of audit committee characteristics on the quality of financial reporting in state corporations in Kenya. Audit committees are created with a sole purpose of affirming the trust towards the company’ integrity in the hearts of the stakeholders in regard to the internal procedures; the exercise by the committee gives the stakeholders’ confidence in matters oversight assigned to the committee. Specifically, the study sought to examine the effect of audit committee expertise and audit committee independence on quality of financial reporting among state corporations in Kenya. An explanatory research design was employed to attain the study's purpose. The study's target population was the 187 government-owned enterprises in Kenya. A sample of 127 firms was selected using a stratified random sampling. A structured questionnaire was utilized to collect data. The data was analysed through descriptive and inferential statistics using the SPSS software. The findings from the study revealed that audit committee expertise has a significant influence on the quality of financial reporting in state corporations. The findings further revealed that the independence of the audit committee had a significant and positive influence on the quality of financial reporting in state corporations in Kenya. The study concluded that through the independence, and expertise of the audit committees, state corporations in Kenya had better quality of the financial reporting. It is therefore recommended that the government through the respective agencies upholds the independence and expertise of the audit committees in order to enhance their ability to deliver appropriate quality of the financial reporting in the corporations.]]>
<![CDATA[The Influence of Fourth Party Logistics Services on Performance of Manufactuirng Sector in Kenya: A Study in Food and Beverage Manufacturing Firms ]]>
<![CDATA[Naomy Jepchumba]]>
<![CDATA[ Rowter Journal Vol 2 No 2 (2023): Ȓowteɍ Journal ]]>
Publisher : <![CDATA[Britain International for Academic Research (BIAR) Publisher ]]>
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DOI: 10.33258/rowter.v2i2.907
<![CDATA[The aim of this study was to establish the relationship between fourth party logistics services and performance of food and beverage manufacturing companies in Kenya. This research study adopted a descriptive and cross-sectional research designs. Data was collected from the food and beverage manufacturing firms using self-administered questionnaires. The data collected was analyzed by use of descriptive and inferential statistics. The findings from the study revealed that freight management, logistics information systems management, customer relations management and product Packaging had a significant influence on the performance of food and beverage processing firms. The study concluded that fourth party logistics through freight management, logistics information system, customer relations management and product Packaging were critical in enhancing the performance of food and beverage processing firms in Kenya. The study recommends that the management of food and beverage processing firms ought to embrace fourth party logistics services by having a freight management framework, enhancing use of logistics information systems, bringing customers on board and embracing effective and innovative ways of Packaging the products in order to gain performance.]]>
<![CDATA[Second-Wave Effects of Covid’19 Pandemic on Transportation Business: Keke-Napep and Motor-Cycle Transport Systems in Asaba Metropolis, Nigeria ]]>
<![CDATA[Edih University O]]>;
<![CDATA[Faghawari Nyanayon D]]>
<![CDATA[ Rowter Journal Vol 2 No 2 (2023): Ȓowteɍ Journal ]]>
Publisher : <![CDATA[Britain International for Academic Research (BIAR) Publisher ]]>
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DOI: 10.33258/rowter.v2i2.932
<![CDATA[Transnational, global trades, investments, travels amongst other drivers of globalization helped to reverberate the deadly coronavirus pandemic from Wuhan, China across the world like whirl fire. In order to contain the infectious spread of the pandemic and mitigate its negative effects on macro-economic variables, World Health Organization, WHO designed Covid-19 protocols that are being enforced by governments and people of the world. It is on this account that the study examined the Second wave effect of Covid’19 pandemic on transportation business: Keke-Napep and Motor-cycle transport systems in Asaba metropolis, Nigeria. The main objective is to determine empirically the real impact of the pandemic on rural land transport business. The study employed structured questionnaire and interview methods to generated data from the 250 respondents selected using census sampling technique. Out of the 250 sets of questionnaire administered, 235 (94%) were retrieved while 15 (6%) were rejected. The statistical tools used for analyzing data were correlation and multiple regression techniques. Findings were that covid’19 pandemic negatively affected rural land transport business. The study concludes that the coronavirus pandemic caused a contraction in transport business. It is therefore recommended that, there is need for government to relax the stringent covid’19 protocols to allow economic activities to resume again. Campaigns on safety and hygiene should be intensified so that the populace will imbibe the culture of general cleanliness and personal hygiene amongst others.]]>
<![CDATA[Configuring Supply Chain as a Strategy of Enhancing Firm Performance: A study on Manufacturing Sector in Kenya ]]>
<![CDATA[Benedict Mutinda Kimwaki]]>
<![CDATA[ Rowter Journal Vol 2 No 2 (2023): Ȓowteɍ Journal ]]>
Publisher : <![CDATA[Britain International for Academic Research (BIAR) Publisher ]]>
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DOI: 10.33258/rowter.v2i2.945
<![CDATA[This paper explored the role played by supply chain configuration on the performance of manufacturing sector in Kenya. Kenya’s manufacturing sector has come a long way in contributing to the country’s economic growth and development. However, the past decade has not been favourable for the sector, as it has recorded a significant decline in performance and growth characterized by loss-making, and declining production. With supply chain taking a huge portion of the industry’s operations, it raises the question on the extent to which supply chain of the manufacturing firms in Kenya has been aligned to suite the interests of suppliers, service providers, and customers as the key stakeholders in the supply chain process. The paper was anchored on the Supply Chain Operations Reference (SCOR) model which describes the essence of organizations to map, measure, and optimize their supply chain processes. Informed by a descriptive research design, primary data was collected from 160 manufacturing firms in Kenya using a questionnaire. Descriptive and inferential statistics were used to analyse the data. The findings revealed that supply chain configuration was significant in determining the performance of the manufacturing industry in Kenya. The findings revealed that configuring supply chain through promoting relationship with customers and suppliers played a significant role in reducing the costs of operations, enhancing quality and productivity thus enhancing profitability of manufacturing firms. A recommendation is therefore drawn that for the Kenya’s manufacturing sector to regain its strength and performance, there is need for the management to put more emphasis on supply chain processes by instigating strategies that enhance configuration of the supply chain network.]]>
<![CDATA[Analysis of the Application of Risk Management in Financing Mudharabah At PT. BPRS Gebu Prima ]]>
<![CDATA[Cindy Arianti]]>;
<![CDATA[Salman Nasution]]>
<![CDATA[ Rowter Journal Vol 2 No 2 (2023): Ȓowteɍ Journal ]]>
Publisher : <![CDATA[Britain International for Academic Research (BIAR) Publisher ]]>
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DOI: 10.33258/rowter.v2i2.946
<![CDATA[The purpose of this study is to ascertain how PT BPRS Gebu Prima manages the risks associated with mudharabah financing and financing problems. This study is qualitative, and the data were gathered through direct observation, documentation and interviews. The exploration results were obtained by analysts straight by taking part in mudharabah supporting exercises completed at PT BPRS Gebu Prima. The risk on the board at this bank is completed in three phases, the first is the arranging stage which incorporates the exercises of ending connections and actually taking a look at the report on the occurrences of forthcoming clients. The subsequent stage is the execution stage which contains study exercises and supporting examinations by bookkeepers that pay attention to the 5C standards (Character, Limit, Capital, Assurances and Conditions). In addition, the control phase, which includes activities for monitoring financing's use and installments, is the third stage. The gamble the board execution process is done as per existing methods. The process of identifying risks aims to identify and prevent risks from the beginning, thereby preventing losses.]]>
<![CDATA[Corporate Technological Capability as a Driver to Firm Performance: A Study on Firms Listed at the Nairobi Securities Exchange ]]>
<![CDATA[Ndungu Samuel Machiri]]>;
<![CDATA[Margaret Oloko]]>;
<![CDATA[John Karanja Ngugi]]>;
<![CDATA[Romanus Odhiambo]]>
<![CDATA[ Rowter Journal Vol 2 No 2 (2023): Ȓowteɍ Journal ]]>
Publisher : <![CDATA[Britain International for Academic Research (BIAR) Publisher ]]>
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DOI: 10.33258/rowter.v2i2.954
<![CDATA[The aim of this paper was to assess the role played by corporate technological capabilities on firm performance. The ability of a firm to integrate information technology in its operations has been known to be integral in driving organizational success by promoting efficiency and effectiveness. The prevailing underperformance of the listed firms in Kenya raises the question on whether these firms have integrated adequate technology and whether they have what it takes to effectively incorporate technology in their operations, hence the subject of this study. Through a descriptive research design, the study surveyed 240 senior management personnel drawn from the 64 listed firms using a structured questionnaire. The data was analysed using SPSS and Amos software for descriptive statistics and structural equation modelling respectively. The findings revealed that technological capabilities had a significant influence on the performance of firms listed at the NSE (R2 = .096; β = 0.150; P=0.0001<0.05). It was concluded that through adequate ICT infrastructure, ICT human skills and the commitment to integrate and accept use of ICT, the listed firms would strengthen their operational efficiency thus record superior performance.]]>
<![CDATA[Social Entrepreneurial Orientation and Performance of Third Sector Organizations in South-East, Nigeria ]]>
<![CDATA[Paul Justice Adum]]>;
<![CDATA[Ann I. Ogbo]]>;
<![CDATA[Madu Ikemefuna]]>;
<![CDATA[Okechi Anthony Obiora]]>
<![CDATA[ Rowter Journal Vol 3 No 1 (2024): Ȓowteɍ Journal ]]>
Publisher : <![CDATA[Britain International for Academic Research (BIAR) Publisher ]]>
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DOI: 10.33258/rowter.v3i1.1050
<![CDATA[The study focused on social entrepreneurial orientation and performance of third sector organizations. This study made use of the descriptive cross-sectional research design. The study’s interest is the third-sector organizations that are operational in the South East region of Nigeria. The study applied simple random sampling technique to select 400 participants. Descriptive statistics was used to determine the mean, standard deviation, and inter-item correlation. The analysis was carried out using Multiple Regression. The regression includes Hannan-Quinn criterion, F-statistic, and Durbin-Watson statistic. Satorra-Bentler Test was employed to spot issues of homoscedasticity. Findings showed that effectual orientation has significant positive effect on social performance and commercial performance of third-sector organizations. Finding further revealed that social mission orientation does not significantly relate with social performance of third-sector organizations, and that social mission orientation has no significant negative linear relationship between commercial performance. The study recommended among others that third-sector organizations should prioritize the adoption of effectual orientation as a core strategic approach, and should re-evaluate their operational strategies to ensure that the stated social missions are effectively translated into tangible, measurable actions that align with the needs and expectations of the communities served.]]>
<![CDATA[Savings Mobilization Efforts of the Nigerian Money Market and Economic Growth ]]>
<![CDATA[Caleb Kehinde Osamo]]>;
<![CDATA[Odi Nwankwo]]>
<![CDATA[ Rowter Journal Vol 3 No 1 (2024): Ȓowteɍ Journal ]]>
Publisher : <![CDATA[Britain International for Academic Research (BIAR) Publisher ]]>
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DOI: 10.33258/rowter.v3i1.1051
<![CDATA[Economic growth is a function of some productive efforts among which savings mobilizations is considered very vital. This study examined saving mobilization efforts of the Nigerian money market and the effects on economic growth during the year 2001 – 2022.Vested with the objectives to investigate the effect of banking density, savings rates and money supply on economic growth. The study relied on time series data sourced from the publication of the Central Bank of Nigeria. Gross Domestic Product Growth Rate (GDPGR) was adopted as dependent variable, while Banking Density (BD), Savings Rates (SR) and Money Supply (MS) were the independent variables. Augmented Dickey Fuller (ADF) unit root test was employed, to test the stationarity. The Auto Regressive Distributive Lag (ADRL) was used to ascertain the relationship between the variables alongside Vector Error Correction Model (VCM). Post estimation diagnostic tools used include; Breuch-Godfrey serial correlation LM test and the CUSUM test for stability. From the ARDL, β-coefficient and the associated probabilities were adopted to determine the extent and direction of relationship on economic growth. Data were tested at 5% level of significance, it was discovered that banking density and savings rates affected economic growth positively but with insignificant effects, while money supply affected economic growth negatively with insignificant effect. The study therefore recommends amongst other, that stakeholders, be directed towards entrenching higher banking density as opposed to banking desert, and that money supply should be made dynamic in accordance with economic realities.]]>
<![CDATA[Using Marketing Mix Strategies to Influence Customer Patronage in an Indigenous Restaurant ]]>
<![CDATA[Oyenuga Michael Oyedele]]>;
<![CDATA[Labiyi Opeyemi]]>
<![CDATA[ Rowter Journal Vol 3 No 1 (2024): Ȓowteɍ Journal ]]>
Publisher : <![CDATA[Britain International for Academic Research (BIAR) Publisher ]]>
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DOI: 10.33258/rowter.v3i1.1052
<![CDATA[Organisations will always strive to ensure that customers come back for repeat purchases and this cannot be achieved if they were not satisfied in the first place. Ensuring customer satisfaction is a prerequisite to customer patronage yet the latter cannot be achieved if there were no conscious efforts by the organization to put in place a blend of strategies that can be effectively measured. This research was carried out to examine the effect of marketing mix strategies on customer patronage in an indigenous restaurant in Abuja, Nigeria. A cross-sectional descriptive study was adopted as the research design. The participants were customers of a restaurant in Abuja, with sample data of 353 collected through a questionnaire. The link between the dependent and independent variables was determined using regression analysis, and data analysis was conducted using the Statistical Package for Social Sciences (SPSS 24). The results of the regression model show that price has a positive but not significant effect on customer patronage while physical facilities are also established to have a significant impact on customer patronage at Amala Spot, Abuja. This study, therefore, concluded and recommended that restaurateurs, especially indigenous ones must provide customers with logicality of perceived price. One management approach is to offer the appropriate quality of physical environment to customers.]]>
