http://ir.bdu.edu.et/handle/123456789/1786 2001-01-13T06:36:47Z http://ir.bdu.edu.et/handle/123456789/16760 Determinates Of Interest Free Banking Services in Some Selected Commercial Banks Operating In Jigjiga City Abdulahi, Mohamed As Islamic finance continues to expand globally, understanding its localized implementation in emerging markets has become increasingly important. This study investigates the determinants, challenges, and opportunities shaping the performance of Interest-Free Banking (IFB) services in Jigjiga City, Ethiopia, where the majority of the population adheres to Islamic financial principles. The primary objective is to explore how institutional, customer related, product based, and technological factors influence the effectiveness and sustainability of IFB services in a culturally distinct and underserved market. To achieve this, a mixedmethods research design was employed, combining quantitative analysis using Partial Least Squares Structural Equation Modeling (PLS-SEM) based on survey data from 98 IFB customers, with qualitative insights drawn from interviews with bank managers and IFB officers. This integrative approach enables both empirical measurement and contextual interpretation of the drivers behind IFB performance. The quantitative findings reveal that institutional readiness, customer engagement, and compliance with Sharia-based product design significantly enhance customer satisfaction and service performance. In contrast, technological infrastructure had a negligible effect, largely due to its similarity with conventional platforms and lack of cultural adaptation. Qualitative data further revealed key challenges, including staff unfamiliarity with local religious practices, limited access to standalone Islamic digital services, and underutilization of strong latent demand for Shariacompliant banking in the region. The study concludes that the success of IFB in Jigjiga is driven less by technological advancement and more by ethical compliance, cultural sensitivity, and institutional trust. Accordingly, it recommends that banks adapt their services and staffing strategies to reflect the religious and cultural values of their target communities, and avoid applying one size fits all digital solutions that may lack local relevance. 2025-04-01T00:00:00Z http://ir.bdu.edu.et/handle/123456789/16751 Determinant of Tax Collection Performance: The Case of Jigjiga City Revenue Administration Office Arab, Mahdi This study investigates the determinants of tax collection performance in Jigjiga City, Ethiopia. The objective is to assess how the socioeconomic and political environment, administrative capacity, and taxpayer compliance behavior jointly influence tax collection performance. A mixed-methods design was employed. Structured surveys were administered to 350 valid respondents of business taxpayers (categories A, B, and C) and open ended interview questions for 8 tax officers. The survey used a five-point Likert scale to measure the determinants of tax revenue administration performance. Descriptive analysis showed that over 90 percent of respondents distrusted government use of revenues, 85 percent reported that beliefs shaped their compliance, 60 percent had limited tax awareness, 75 percent failed to maintain proper records, and 80 percent viewed officials as unprofessional. Qualitative data underscored perceived religious bias in enforcement and the effects of informal trade and currency fluctuations on taxable income. Structural equation modeling (using PLS) revealed the socioeconomic and political environment exerted the strongest effect (path coefficient = 0.600), followed by administrative capacity (0.214) and compliance behavior (0.149). The study concludes that enhancing revenue administration performance requires strengthening institutional trust, bolstering administrative accountability, and addressing contextual religious and economic influences. Recommendations include institutional reforms, targeted public awareness campaigns, equitable enforcement practices, and future research into digital record-keeping interventions and capacity building programs. 2025-06-01T00:00:00Z http://ir.bdu.edu.et/handle/123456789/16750 Determinants of Capital Structure Decisions: The Case of Microfinance Institutions in Somali Region, Ethiopia HASSEN, MAHAD This study examines the capital structure determinants of Microfinance Institutions (MFIs) operating in the Somali Region of Ethiopia. Capital structure - the strategic balance between debt and equity financing - represents a critical decision for MFIs seeking to maintain financial sustainability while serving low-income populations in this challenging region. The research adopts a quantitative approach, analyzing financial data from 5 MFIs in Somali Region over the period 2015-2024. Secondary data was collected from the samples 5 MFI’s financial statements over the ten year period. Seven key determinants were investigated: growth potential, asset tangibility, profitability, liquidity, organizational size and inflation. These variables were regressed against leverage ratios using STATA version 17, with a fixed effects regression model employed to account for institutional differences. Findings reveal that except growth that showed positive and significant influence over leverage, other three independent variables; namely, profitability, tangibility and liquidity showed a negative significant influence over leverage, a measure used for capital structure. The findings suggest that MFI managers should carefully evaluate growth prospects, asset bases, and liquidity positions when making capital structure decisions. 2025-05-01T00:00:00Z http://ir.bdu.edu.et/handle/123456789/16749 Factors Affecting Internal Audit Effectiveness in Government Public Sector Organizations: Evidence from Regional Governmental Organizations in Jigjiga Abdirahman, Farhan This study investigates the factors influencing internal audit effectiveness (IAE) within federal and regional governmental organizations in Jigjiga, Ethiopia. Despite the critical role of internal auditing in promoting transparency, accountability, and sound public financial management, the effectiveness of internal audit systems in Ethiopia's public sector remains inconsistent. The research examines five key determinants of IAE: internal auditor independence, management support, the relationship between internal and external auditors, auditor competence, and the use of information technology. A quantitative research approach was employed, using structured questionnaires administered to a sample of 81 participants selected through stratified random sampling. Data were analyzed using descriptive statistics and Ordinary Least Squares (OLS) regression. Findings reveal that all five factors have a statistically significant positive impact on internal audit effectiveness, with competence and management support being the most influential. The study contributes to both theory and practice by clarifying the key enablers of audit success and offering actionable recommendations for enhancing audit quality and public sector governance. The results are particularly relevant for policymakers, practitioners, and researchers seeking to improve internal audit practices in decentralized government structures. 2025-05-01T00:00:00Z