Browsing by Author "Maina, Kimani"

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    Effect of Technology and Information Systems on Revenue Collection by the County Government of Embu, Kenya
    (2017) Karimi, Harriet; Maina, Kimani; Kinyua, Jesse
    Improvement of revenue collection in counties is the key to meeting their financial obligations leading to realization of their mandate to offer quality and timely services to the residents, the demand for which may exceed the available resources. Many counties have adequate revenue bases to finance the current level of services, but revenue collection levels are often low. According to reports by the Controller of Budget, revenue collection by 14 counties in Kenya fell below amounts generated by the former local authorities under their respective jurisdictions during the 2013/2014 financial year. In addition, the analysis showed that most counties failed to meet their local revenue collection targets. Several counties have been slammed with labour strikes and go-slows among their workforce due to delayed salaries and/or poor remuneration of employees working under the county governments. The purpose of this study was to establish the effect of technology and information systems on revenue collection by County governments INTRODUCTION in Kenya. The study was guided by technology acceptance theory. The study employed a descriptive survey research design. The target population of the study comprises all county government employees in Kenya. Purposive sampling and simple random sampling was used to select 102 respondents for the study. Content Validity was used as a validity test while Cronbach alpha coefficient was used for reliability test where a reliability coefficient of 0.7 was obtained and accepted. Data was collected using self-administered semi-structured questionnaires. Overall; it was found that technology and information systems had the effect on revenue collection. The study recommends a revision of the County’s Act and the integration of information systems in the management activities of Embu County. The findings of this study shall be beneficial to county governments as they were in a position to establish corrective measures and formulate policies to harness revenue collection.
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    Effects of Liquidity Management on Liquidity of Savings and Credit Co-operative Societies in Kirinyaga County,Kenya
    (2017) Githaka, John; Maina, Kimani; Gachora, Susan
    Savings and Credit Co-operative Societies (SACCOs) are quasi financial institutions that mobilize savings, provide loans as well as other products to their members. Liquidity is considered as one of the serious concern and challenge for the modern era SACCOs. A SACCO having good asset quality, strong earnings and sufficient capital may fail if it is not maintaining adequate liquidity. The objective of the study was to assess the effect of liquidity management on liquidity of Savings and Credit Co-operatives Societies in Kirinyaga County, Kenya. Descriptive survey research design was used in this study. The target population consisted of all the 60 registered SACCOs in Kirinyaga County from which a sample size of 18 SACCOs was drawn. The study employed stratified random sampling technique. Primary data was collected by use of self-administered semi-structured questionnaires while secondary data was collected using audited financial statements of the SACCOs and regulator (SASRA). A pilot test was conducted to ascertain the validity and reliability of questionnaire. The Cronbach’s alpha coefficient was used for reliability test while the content validity technique was used in validating the research instruments. The data was analyzed using SPSS with the help of descriptive statistics tools such as percentages, mean, standard deviation, mode and variances. Inferential INTRODUCTION statistics was done by use of Pearson’s product moment of correlation. Multiple regression analysis was performed to assess the relationship between study variables. R2 was used to assess the contribution of independent variable on dependent variable. Data was presented using frequency tables, charts and graphs. The F-test was used to evaluate the significance of the obtained results. The study findings will be of great importance to the SACCO management, academicians and future scholars, regulator and the government. The study indicated that the effect of liquidity management, net cash flows, credit lending and investment in non-core business on liquidity of SACCOs was positive and significant. The study concluded that SACCOs in Kirinyaga County mostly capitalized on liquidity management and as such it affected the SACCOs’ liquidity. In addition, the study concluded that it was critical for SACCOs to have adequate liquidity in order to ensure that they meet short term maturing obligations. The SACCO management must put in place financial strategies to ensure that liquidity is effectively managed on a regular and timely basis and that appropriate policies and procedures are established to limit and control material sources of liquidity risk.
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    Performance Target Setting and Employee Service Delivery at Kirinyaga University, Kenya
    (Scholars Academic and Scientific Publishers, 2017-06) Serebwa, Petronilla S.; Njeru, Winnie; Maina, Kimani
    Organizations are eager to monitor and increase the productivity of their employees. One such means with the potential of increasing service performance and delivery is performance contracting. Performance contracting through performance target setting has seen accelerated effort in research as a new concept of management in Kenya. Most studies have focused on performance management, performance measurement, commitment, and target meeting. The objective of this research is to understand how much of target setting, target implementation and monitoring and evaluation influences positive service delivery. The research was done at Kirinyaga University, a public university in Kenya. The study adopted descriptive cross-sectional research design with a population of 272 staff members. Primary data was collected using a structured questionnaire that included both closed and open-ended questions. Secondary data was collected from journals. Pilot study was conducted in order to determine validity and reliability of research instruments. The Statistical Package for Social Science package was used in the data analysis. Descriptive statistical tools including the mean, mode standard deviation, and variance were used to analyze qualitative data. Inferential statistics was done by use of correlation and multiple linear regression analysis in order to establish the relationship between independent variable and the dependent variable. The results revealed that performance contacting parameters significantly (t = 3.407, p < 0.05) affected service delivery of the University. It was also revealed that target implementation significantly (t = 2.633, p < 0.05) influenced service delivery. However, it was established that target setting (t = -1.816, p < 0.05), monitoring and evaluation (t = 0.617, p < 0.05) did not significantly influence service delivery at Kirinyaga University. In conclusion, proper target setting, monitoring and evaluation, and target implementation are necessary in achieving employees and organizations’ goals as well as satisfactory delivery of services to customers.