Advanced Research in Economics and Business Strategy Journal
Volume 7, Numéro 1, Pages 285-304
2026-06-30
Liquidity Management And Financial Performance: Evidence From Kigoma Region Savings And Credit Cooperatives (saccos)
Authors : Nathanael Abraham . Msilikale Denis . Chami Karoli .
Abstract
This study empirically examines the liquidity management and financial performance evidence from Kigoma Savings and Credit Cooperatives (SACCOS). This research utilized the quantitative research design and panel data regression analysis. From a population of 36 licensed SACCOS operating in Kigoma Region, 20 institutions were purposively selected for analysis using data covering the period from 2010 to 2024. The secondary data was collected and the fixed effects panel regression analysis was employed. The study reveals that net cash flow, investment in non-core business activities, and lending rate have a statistically significant positive effect on the financial performance of SACCOS in Kigoma region. On the other hand, non-performing loans (NPLs) have a statistically significant negative effect on financial performance, while capital adequacy does not significantly affect financial performance in Kigoma’s SACCOS. The study recommends that SACCOS pay close attention to their cash flow, carefully undertake non-core investments, set lending rates appropriately, and manage credit risk effectively to minimize non-performing loans and improve financial performance. The current research makes a valuable and fresh contribution since it analyzes several variables concerning financial decision-making: net cash flow, non-core investments, non-performing loans, lending rates, and capital adequacy.
Keywords
Financial Performance, Liquidity Management, Savings and Credit Cooperative Societies
Les articles similaires
Bellil Kousseila
.
Boukrif Moussa
.
pages 55-69.
Magali Prof. Joseph
.
pages 21-37.
Baziz Anissa
.
Assoul Naouel
.
Mouffok Nacer-eddine
.
pages 97-114.
Zerargui Hadjer
.
pages 199-207.
Bourezak Assia
.
pages 591-607.
