IOSR-JEF   Volume-12 ~ Issue-6 ~ Nov. – Dec. 2021

Abstract: Micro Finance Institutions play a significant role in boosting economic status of many people with low income, but their profitability has remained volatile due to financial risks among other factors. Very few microfinance banks in Kenya are profitable and many of them have collapsed and others have merged to improve in their profitability. Therefore, the purpose of the study was to examine the influence of financial risks on profitability of Microfinance Institutions in Kenya. The specific objectives are to examine the influence of operational risks and liquidity risks on profitability of Microfinance Institutions in Kenya. The study was informed by the contingency theory and agency theory. The research used descriptive survey design and sampled 13 microfinance banks using census sampling technique.......

Key Word: Financial Risk, Operational Risk, Liquidity Risk, Financial Performance, Microfinance Banks.

Abstract: Nairobi County has been facing inadequate finance to service its obligations, in spite of having several revenue streams which include; parking, rates, business permits, building permits, bill boards and other incomes. Failure to maximize on raising the desirable revenue collection which would shield the county government from having a budget deficit and stagnation of projects as well as minimizing employees unrest, which has been witnessed over the years has negatively affected the county. The aim of this study was to examine the factors determining revenue collection in Kenya. The specific objectives was to assess the influence of internal controls on revenue collection in Nairobi City County and evaluate the influence of technology absorption on revenue collection in Nairobi City County.......

Key Word: Revenue Collection, Internal Control, Technology Absorption, Nairobi City County

Abstract: Mergers and acquisitions drivers including operating synergy, liquidity, profitability and solvency are expected to help the shareholders attain maximum value. The research project sought to establish how mergers and acquisitions drivers affect the shareholders' value in the banking Industry in Kenya. Many studies have been conducted to find out how mergers and acquisitions influence the shareholders' value which has not yet been established as most studies had provided mixed findings. The specific objective of the study included to ascertain how operating synergy determines the shareholders' value in mergers and acquisitions. The study was guided by Synergy Gain Theory. The study adopted a descriptive research design in order to find the relationship between mergers and acquisitions and the shareholders.........

Key Word: Merger and Acquisition Drivers, Shareholders Value, Banking Industry, Operating Synergy.

Abstract: This paper is on assessment of stabilization policies and economic growth in Nigeria: the fiscal policy option for the period 1981 and 2019. Time series data on government expenditure, tax revenue, lending interest rate and real gross domestic product obtained from the Central Bank of Nigeria, National Bureau of Statistic, World Bank Development Indicators and others were estimated using the error correction mechanism. The findings of the study show that government expenditure has a positive and significant relationship with real gross domestic product in Nigeria. This is an indication that higher government expenditure led to growth in the economy. Tax revenue is negatively signed and insignificant determinant of real gross domestic product an indication that high rate of tax causes reduction in economic growth.......

Key Word: Stabilization policies, Economic growth, Fiscal policies, Error Correction Model.

Abstract: Background: The core component of decentralization is fiscal decentralization by which the government transfers revenues or allows the subordinate government levels to raise their own funds. Although the government of Kenya has made several efforts in support of women owned micro enterprises, a mismatch between male and female owned businesses still exists. Women-owned MSMEs report earning only 57 percent of income that male business owners earn. The general objective of this study was an evaluation of the influence of own source revenue on performance of women owned micro enterprises in Kenya. This study was informed by the theory of fiscal federalism and Gibb's Micro and Small Enterprise Support Theory........

Key Word: Own Source Revenue, Fiscal Asymmetry, Decentralization, County Governments

Abstract: Since December 2019, the Covid-19 pandemic has had a devastating impact on the totel industry globally that almost impaired its competitiveness. The competitiveness found in modern organizations is increasingly determined by the strategic readiness of the intangible assets among which is certification as a mark of quality. Quality certification programs help consumers identify high-quality products or sellers in markets with information asymmetries. However, it is unclear how differences in market attributes may affect the impact of certification on consumer demand. Therefore, the purpose of this study was to find out the strategic certification readiness of the star........

Key Word: Strategic Readiness, Competitiveness, Pandemic Environment, Star-rated Hotels, Covid 19

Abstract: This study aims to determine the effect of economic development's variables (economic growth, human development index, inflation, and labor) on Indonesia's tax revenue. Multiple linear regression is used as the analytical tool with Ordinary Least Square (OLS) method. The data used are economic growth's pace, HDI, inflation rate, the rate of labor force participation, and total of Indonesia's tax revenue during 1986-2020. The results of this study shows that partially the economic growth, HDI, and inflation has positive and significant effect on Indonesia's tax revenue, while labor has negative and insignificant effect on Indonesia's tax revenue. Then simultaneously economic growth, HDI, inflation and labor have significant effect on Indonesia's tax revenue..

Key Word: Economic Growth, HDI, Inflation, Labor, Tax Revenue