Bachelor of Business Administration - Main Campus

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The Impact of Digital Currencies on Traditional Banking Systems Within Mukono District
(Uganda Christian University, 2024-09-05) Rebecca Akello
The beginning of numeral coins, counting cryptocurrencies besides central bank numerical coins, has transported around an example change in the monetary scene. This piece discovers the complex impression of digital currencies on traditional banking systems, seeing the chances and trials. The study starts by probing the growth of numerical coins, emphasizing its high-tech basics and the dynamic services of its acceptance. Observing at the possible paybacks that numerical coins convey to the fiscal segment, such as amplified fiscal addition, quicker and discounted cross-border dealings and amplified clarity through mass series expertise. On the extra indicator, the piece unfavorably examines the pressures and trials that numerical coins pose to old-fashioned funding organizations. Matters like disintermediation, working perils and the possible harm of mechanism over fiscal plan are inspected in wisdom. In calculation, the training inspects the adjusting background neighboring numerical coins, lecturing the basic for a clear context to pledge strength, customer security and just rivalry. Their quest customs a proportional method, inspecting event trainings and actual samples of nations and fiscal organizations embracing or repelling the numerical cash rebellion. Perceptions from discussions with manufacturing specialists, strategy creators and investment experts subsidize to a complete accepting of the vibrant communication amongst numerical coins and old-fashioned investment. In accumulation, the training expects forthcoming drifts and growths in the association between numerical coins and the old-fashioned investment segment. It evaluates the possible for co-occurrence and association amongst the two schemes, as well as the growth of lending amenities in reaction to numerical disturbance. In assumption, this piece condenses the outcomes to deliver a secure perception on the influence of numerical coins on outdated investment structures. It subsidizes to the continuing argument about the forthcoming of investment, as long as perceptions that can update officials, fiscal organizations and extra shareholders as they pilot the developing background designed by numerical coins. Keywords: Old-fashioned panels, strategy creators, fiscal organizations.
The Effect of Mobile Money Services on Financial Inclusion in Mukono Municipality
(Uganda Christian University, 2024-09-19) Laura Atukunda
This study investigates the impact of mobile money services on financial inclusion in Kauga, Mukono, focusing on accessibility, usage, and the socioeconomic benefits for underserved populations. By employing a mixed-methods approach, including surveys and interviews, we analyze how mobile money platforms enhance access to financial services among individuals lacking traditional banking infrastructure. Findings indicate that mobile money significantly improves transaction efficiency, savings behavior, and access to credit, particularly among women and low-income households. The study also highlights challenges such as digital literacy and trust in technology. Overall, mobile money services emerge as a vital tool for fostering financial inclusion, promoting economic empowerment, and bridging the financial gap in Kauga, Mukono. Recommendations for policy improvements and community-based training programs are proposed to maximize the benefits of mobile money in the region.
Adoption of Technology and Performance of an Organization: A Case Study of NWSC
(Uganda Christian University, 2024-09-19) Sharon Nabeeka
The adoption of technology significantly influences organizational performance, as demonstrated in a case study of the National Water and Sewerage Corporation (NWSC). This study explores how integrating modern technologies enhances operational efficiency, service delivery, and overall effectiveness within the organization. The study also aimed at Improved Service Delivery: The implementation of information and communication technologies (ICT) has streamlined processes, enabling NWSC to respond more effectively to customer needs. Enhanced data management systems facilitate better tracking of service requests and maintenance schedules. Operational Efficiency: Technology adoption has led to reduced operational costs and increased productivity. Automation of routine tasks allows employees to focus on more strategic activities, thereby improving job satisfaction and performance.Customer Engagement. This use of digital platforms for communication has fostered better relationships with customers. Feedback mechanisms have improved service quality by allowing the organization to adapt quickly to user needs. Sustainability and Growth, The strategic use of technology supports NWSC's long-term sustainability goals, ensuring that resources are managed efficiently while meeting the growing demands for water and sanitation services.
The Effect of Record-Keeping On the Financial Performance of Small-Scale Businesses in Kyaliwajjala Market
(Uganda Christian University, 2024-09-18) Alice Aliamo
The study sought to examine the effect that Record keeping could have on financial performance of SMEs in Kyaliwajjala market, Kiira Division. The researcher adopted a case study research design utilizing the quantitative approach. A Case study research design was selected because it enables the in-depth examination of the study problem with a view of providing rich data and a more comprehensive understanding of issues and problems applicable to real-life situations as recommended by Soy, (1997). The study used quantitative method (through self-administered questionnaires) in data collection for purposes of triangulation to get accurate and reliable data for the study. From a sample size of 50 respondents, the researcher chose to use simple random sampling, focusing on grocery stores, from where a total of fifty respondents were chosen to represent the sample population. Completed questionnaires were edited, coded, and entered into and categorized into themes and analyzed using SPSS 20 for Windows. Regression analysis was used to test the effect of each construct of Record-keeping on financial performance. In testing the significance of the model, adjusted R2 was used to measure the extent to which the variation in financial performance explains each construct of Record-keeping. Financial statistics were computed at a 95% confidence level to test whether there is a significant relationship between Record keeping and financial performance. The findings from the study reveal that Manual bookkeeping is still prevalent among small businesses, especially in markets where digital access is limited. However, manual methods increase the likelihood of errors, such as miscalculations, lost receipts, or duplicate entries, which can distort financial reports. The study suggested that transitioning to digital bookkeeping systems is the most effective way The study therefore concludes that Record-keeping has effect on financial performance of SMEs and recommends proper record filling, retention and retrieval in order to improve financial performance of SMEs.
IMPACT OF REGULATIONS ON THE FINANCIAL PERFORMANCE OF COMMERCIAL BANKS
(UGANDA CHRISTIAN UNIVERSITY, 2024-09-06) LUBEGA EVANS VICTOR
The study was carried was carried out to investigate the impact of regulations on the financial performance of commercial banks. It took in place at Absa bank mukono using it as its case study As regulations were put in place by the central bank to favour financial stability, consumer protection, market integrity, monetary policy implementation, risk management and promote competition, it was not a grantee that these will not positively or negatively affect the financial performance of commercial banks The main objective of the study was to investigate the current trends in the impact of regulations on the financial performance of commercial banks in the post COVID era as COVID affected most the operates of how businesses ran The study used a cross sectional research design of collecting data from one point at a time. It also involved the use of both qualitative and quantitative research method with a sample of 24 respondents The study revealed that there was a strong positive relationship between the regulations and the the financial performance of commercial banks based on the answers given to researcher by the respondents The researcher later on came to a conclusion that regulation were not to be fought but rather were supposed to be worked in line with because they bring about financial stability to the commercial banks and the study provided a recommendation of improving communication with stakeholders regarding the strategies and measures implemented to navigate regulatory challenges. The researcher contributed to the broader understanding of the impact of regulations to the financial performance of commercial banks
CREDIT TERMS AND FINANCIAL PERFORMANCE OF ROOFINGS
(UCU, 2024-09-18) RANNIE ASHABA
This study investigated the effect of credit terms on the financial performance of manufacturing companies located in Nakawa division, it being a major home to most of Uganda’s manufacturing firm, focusing specifically on Roofings Group. The major objectives that were examined in this study included the effect of interest rates, to examine the influence of collateral security and to establish the relationship between credit terms and/on the financial performance of Roofings. Literature review from different sources were acknowledged and used as references in this report. A cross-section research design approach was used during the research study and both qualitative and quantitative approaches of research design were adopted. Questionnaires were issued out to the different respondents that made up the study population. The study population consisted of employees of Roofings Group with a target population of52 respondents. From these, using both Yamane and Krejcie and Morgan formulae, a sample size of 46 respondents were obtained and these actively took part in filing out the questionnaires given to them. Both simple random and purposive sampling methods were used to obtain unbiased and precise information on credit terms and financial performance of Roofings and data collected was to the best of the respondents’ knowledge as far as the two variables were concerned. It was discovered that interest rates negatively impact the firm’s profitability, and that high interest rates result into high borrowing costs to the firm hence affecting its general financial performance. It was also mentioned that interest rate fluctuations create uncertainty making it difficultto manage finances. To mitigate this, firms should negotiate credit terms that are favorable to both the firms and financing institutions and also firms should monitor interest rate trends to help anticipate changes and make adjustments in their financial strategies accordingly.
Relevance of loan recovery on micro finance institutions
(Uganda Christian University, 2024-09-16) Nabaasa Douglas kacuriza
THE EFFECT OF FINANCIAL PLANNING ON FINANCIAL PERFORMANCE OF NON-GOVERNMENTAL ORGANISATION IN UGANDA
(2024-10-11) ABONYO SARAH
Finding out how financial planning impacted the financial performance of non-governmental organizations in Uganda was the primary objective of the study. The purpose of the study is to ascertain how budgeting procedures affect non-governmental organizations' (NGOs') financial performance in Uganda. It also aims to investigate the connection between financial monitoring and the financial performance of non-governmental organizations in Uganda, as well as to assess the impact of financial practices on that relationship. To determine the link between the independent and dependent variables, a cross-sectional design was used. The target population for the study was made up of 76 FIDA workers working in different departments. The sample size, sixty-three, was selected using a stratified sampling approach. Primary data for this study were gathered through the use of semi-structured, self-administered questionnaires. Means, frequencies, and descriptive statistics were used in the data analysis process. According to the study, budgeting is a component of planning since it entails estimating projected expenses and the amount of money that must be raised; an organization cannot advance until it is able to locate funding sources for its activities. Diversifying their sources of income is the only way for FIDA to have an appropriate flow of funds, which is necessary for their operational performance. Thus, the study demonstrated that financial monitoring, financing, and budgeting procedures all have a favorable and substantial impact on FIDA's performance. This result allowed the study to conclude that budget planning and FIDA's financial performance are positively and significantly correlated. As a result of the study's findings, financial managers should always plan the organization's ideal capital structure, all departments should prepare budget plans ahead of time, and the organization should use funds generated outside of its own walls to finance its operations.
ASSESSING THE IMPACT OF JOB ROTATION ON SKILLED DEVELOPMENT AND ENGAGEMENT
(Uganda Christian University, 2024-09-18) ADONG CATHY
This study investigate the impact of job rotation on skill development and employee engagement within organizational settings. Job rotation, a widely used human resource practice, involves systematically moving employees through different roles or departments to enhance their skills and broaden their experience. This research employees a mixed methods approach, combining quantitative surveys with qualitative interviews, to assess how job rotation influences employees’ skill acquisition and overall engagement levels. The findings reveal that job rotation significantly contributes to skill diversification and improvement, particularly in enhancing managerial and technical competencies. Additionally, employees who participate in job rotation programs demonstrate higher levels of engagement attributed to increase job satisfaction, reduce monotony enhance career job opportunities.
Access to micro credit and growth of small small medium enterprises
(2024-10-11) Nabirye Linda
It is, therefore, of utmost importance that development of SMEs takes place for growth and proper development in the different aspects of the Ugandan economy. According to the recent report, one of the most major binding constraints for Ugandan SMEs generally is limited access to finance. This thesis explores the effect microcredit availability has on the growth of small and medium-sized businesses. In this respect, studies have taken into consideration the impact of the microcredit system on the two major categories of employment generation and profitability. The paper identified the determinants of credit availability and its contribution towards growth through an integrated approach of questionnaires and one-on-one interviews with the SME owners and financial institutions. The present research is a cross-sectional one; a total sample of fifty respondents consisting of small company owners, credit institution personnel, and customers participated in the present study. For the purpose of this study, the respondents selected were from government agencies. In the present study, questionnaires have been used for data collection. The ease of access to microcredit facilities has, therefore, been correlated with the growth of small and medium-sized businesses in Uganda. It is also hoped that the owners of small and medium-sized businesses will appreciate the fact that credit facilities have positively contributed to the growth of their companies, and find a solution to the two major challenges-the high interest rates and lack of sufficient collateral-microcredit agencies use in providing credit facilities to SMEs. Since they will be more accessible to microcredit facilities, SMEs will grow more.
The Effect of Tax on Business Investment in Wakiso District. A Case Study of Kireka Along Jinja Road Highway
(Uganda Christian University, 2024-09-04) Divine Nassimbwa
The study examined the effect of tax on business investment: A case study in Kireka town along jinja road high way. It specifically focused on; the effects of tax on business investment in Kireka town, the types of taxes, the challenges associated with taxes and suggested solutions to overcome them. The study was carried out using an exploratory survey research design where qualitative research approach was also used. The data was collected using questionnaires during the data collection; simple random sampling method was used. A sample size of 52 respondents, who are business owners in Kireka town, was also used in the study. From the findings, it was revealed that taxes on business investment contribute to the financial performance of businesses. Additionally, the study revealed that the challenges of tax on business investment were; high taxes reduced on the business investment and predicting customer demand accurately is challenging, it also caused a reduction in economic growth, reduced productivity, economic freedom. The study recommended that, to promote business investment, the tax policy of Wakiso district should be fair and efficient. It should reduce the high tax burdens and simplify the tax system so that compliance costs can be reduced. More importantly, tax policies need to be predictable and stable so as to attract long-term investment.
The impact of financial management to the growth of small- scale businesses
(Uganda Christian Universitz, 2024-09-16) Kobusingye Charity
This study is an examination of the impact of financial management on the growth and development of small-scale businesses in Mukono Municipality. Specifically, the study examined the financial management strategies, the limitations of financial management strategies and solutions and the financial. The study used a cross-sectional study design on a sample of 80 respondents. Data was collected by use of questionnaires analysed qualitatively and quantitatively. With the help of SPSS 17.0, quantitative data was analysed basing on mean and standard deviations. For qualitative data, it was interpreted by composing explanations and conclusions on how different variables were related. The study established that, Small-scale businesses in Mukono Municipality Central Division demonstrate a strong emphasis on budget creation, liquidity tracking, offering customer discounts, and managing payables and receivables efficiently, SME is performing well in terms of sales growth, market share, customer satisfaction, and customer acquisition and retention. However, there are areas for improvement, particularly in cash flow management and reducing variability in labor turnover perceptions. The study recommends that; businessmen and women in small businesses should establish different financing options for the growth and development of their businesses. Businessmen and women need to carry out record keeping for the growth of small businesses
The Effect of Technological Innovation on the Financial Performance of Commercial Banks
(Uganda Christian University, Mukono, 2024-10-11) Anyango Grace Omondi
The effect of technological innovation on the financial performance of commercial banks was analyzed based on a study context. The objectives that informed the study included; ascertaining the effect of Internet banking, agency banking, ATM banking, and mobile banking on the bank's financial performance. A cross-sectional survey design approach was adopted for the study, and the study was focused on Stanbic Bank. The targeted population of the study was 50 respondents, while the sample size was 44, though the actual participants were 40. The collection of data was through both qualitative and quantitative research approaches. The data collection instrument used in the study was the questionnaire. The study therefore established that the relationship between technological innovation and financial performance was a positive one. The results mean that the utilization of the different innovations is positively related to performance, and hence using them much more would increase the performance of Stanbic Bank. The technological innovation and financial performance relationship is important in the practice of financial institutions. The study recommended that commercial banks need to extend their electronic services in a well-planned and articulated strategy for the long run since this will increase clients' satisfaction and also increase the institution's profits. The banks were also requested to carry out awareness and promotional campaigns so that the customers are aware of the benefits of using e-banking.
THE INFLUENCE OF COMMERICAL BANK AUTOMATION ON DEPOSIT MOBILISATION IN NAKATUNYA MUNICIPALITY, SOROTI CITY
(UGANDA CHRISTIAN UNIVERSITY, 2024-10-15) ODEKE VINCENT
This study investigates the impact of commercial bank automation on deposit mobilization in Nakatunya Municipality, Soroti City. In recent years, technological advancements have revolutionized the banking industry, leading to increased automation of banking processes. This research aims to assess how these technological changes influence customers' deposit behavior in a semi-urban setting like Nakatunya. The research adopts a mixed-methods approach, combining quantitative data analysis with qualitative insights from bank customers and employees. Primary data is collected through surveys and interviews, while secondary data sources include relevant literature and banking industry reports. Preliminary findings suggest that the introduction of automation in commercial banks has significantly affected deposit mobilization. The automation of routine banking services such as ATM facilities, mobile banking apps, and online platforms has made banking more convenient and accessible to customers. Consequently, this has led to an increase in the frequency and volume of deposits made by customers in Nakatunya Municipality
ICT SERVICES AND FINANCIAL PERFORMANCE OF COMMERCIAL BANKS, A CASE OF CENTENARY BANK MUKONO BRANCH.
(0024-10-16) Okwir Daniel
The sole purpose of this study was to assess ICT services and financial performance of commercial banks, a case study of Centenary bank, Mukono branch. The objectives of the study were to find out the effect of ATMs on performance of Centenary bank, Mukono branch, to find out the effect of online banking on performance of Centenary bank, Mukono branch, to analyze the challenges affecting ICT services at Centenary bank, Mukono branch. A descriptive research design was used to obtain information and focused on a target population of 50 employees while using a selection of only 44 employees as the sample size. Data was collected from both primary and secondary sources with employment of questionnaires and interview guides as instruments to collect primary data. Secondary data like theoretical framework was compiled from existing scholarly work and others like definitions were compiled from google scholar search engine. It was concluded that there is a positive significant relationship between; (1) automatic teller machine with a positive correlation coefficient of 0.426* and (2) online banking with a positive correlation coefficient of 0.433* on the financial performance of Centenary bank, Mukono branch. The correlation of the different observations means any change in the usage of independent variables will cause a change in financial performance. For example, an increase/decrease in usage of online banking can lead to an increase/decrease in financial efficiency thus making overall the relationship to be predictive. It was recommended to the management of Centenary bank, Mukono branch that; i. A better system to monitor all ATM transactions should be developed. ii. An effective mobile banking system should be redeveloped or advanced to minimize the level of fraud. iii. Should promote e-banking workshops and training to their customers to make them user friendly as it argued that it would encourage many clients to buy e-banking products and grow trust in e-banking.
THE IMPACT OF HUMAN RESOURCE MANAGEMENT PRACTICES ON ORGANISATIONAL PERFORMANCE. A CASE STUDY OF NILE PETROLEUM CORPORATION.
(UGANDA CHRISTIAN UNIVERSITY, 2024-10-21) KUOT BOL BOL
Human resource management (HRM) is relevant in the success of an organization through effective recruitment, development, and retention of employees. The relationship between HRM practices and organizational performance has received significant scholarly attention in recent years. Factors such as recruitment and selection, training and development, performance appraisal, compensation management, employee relations, and organizational culture all impact the performance outcomes of an organization. This study aims to examine the impact of HRM practices on organizational performance through a case study of Nile Petroleum Corporation in South Sudan. The findings of this study may inform the development of better policies and practices in the oil sector and assist organizations in improving their operational efficiency and sustainability. The study used a methodology chosen to assess the effects of human resource management practices on organizational performance, using a simple random sampling and purposive sampling technique. Both primary and secondary sources of data were also utilized. The researcher collected data using a questionnaire tool and conducted validity and reliability tests. To ensure ethical compliance, the researcher sought approval for conducting the study and took measures to preserve the privacy and anonymity of participants. The study found that effective HR practices, such as recruitment and selection, compensation and benefits, and performance management, can improve employee satisfaction, retention rates, and overall organizational outcomes. Moreover, challenges such as keeping up with employment laws, providing adequate training, and handling employee grievances can influence the performance of an organization. The study found that effective recruitment, fair and competitive compensation, well-defined performance expectations and constructive feedback, employee engagement, and training and development programs are crucial for improving organizational performance. The study recommends that organizations should adopt policies and strategies that meet both local and international standards, provide adequate compensation, set SMART goals, provide feedback, invest in employee training, and maintain a positive organizational culture. The study suggested that HR practices should be tailored to specific challenges in the South Sudanese oil industry, such as political instability and security issues.
THE EFFECT OFACCOUNTING ETHICAL PRACTICES ON THE QUALITY OF FINANCIAL REPORTING OF MANUFACTURING COMPANIES IN UGANDA.A CASE STUDY OF TORORO CEMENT LIMITED
(2024-05-24) Akongo Brenda
Despite the large numbers of regulatory bodies governing the accounting profession, financial reporting and its end products (financial statements) still lack external validity and reliability. Against this backdrop we investigated the effect of ethical accounting practices on financial reporting quality. Primary data was used for the study. The data was sourced from questionnaires administered to practising and non-practising accountants in Tororo Cement Limited company. Preliminary analysis was done and appropriate statistical estimation was used to make inference on the population studied. The analysis of the data showed that accounting ethics had a significant relationship with financial reporting quality. The study recommends that accountants should uphold high ethical standards and that further work should be done on this subject area taking into account religiosity. Keywords: Integrity, Objectivity, Relevance, Timeliness, Normality Financial reporting quality
THE EFFECT OF INTERNAL AUDIT ON THE FINANCIAL PERFORMANCE OF COMMERCIAL BANKS-A CASE STUDY OF EQUITY BANK MUKONO
(2024) ACIO REBECCA MITCHELLE
This study looked at how internal audits affected the financial performance of commercial banks, with a focus on Equity Bank Uganda Ltd, Mukono branch. The research aimed shading light on how different types of internal audits - risk management, compliance, and operational audits - have impacted on the bank's financial performance metrics. In particular, the study’s aim was to: - Figure out how risk management audits affected financial performance - Understand how compliance audits helped to improve financial performance - Examine how operational audits contributed to financial performance. The research looked at 50 workers from Equity Bank's Mukono branch. From this group, the researcher chose 40 people who took part, based on Krejcie and Morgan's guide for picking sample sizes. To get information, the researcher used two main ways. First, the researcher talked to people, sent out surveys, and asked them to fill out forms. Second, the researcher looked at old reports online journals, and other published work. The main tool to collect data was a planned set of questions. This questionnaire aimed at understanding what people thought about how well the different types of audits worked. The results showed that risk management audits played a big part in boosting financial performance. They did this by helping to spot and reduce risks, which supported smart decision-making. People saw compliance audits as key to sticking to regulatory rules, which helped increase profits and improved financial reports. Operational audits were thought to be useful for better budgeting and financial planning. However, respondents’ views differed on how much they helped with using resources and increasing overall profits. Suggestions involved using a clear plan for handling risks, making sure that checks for following rules matched what the rules said, and improving how operations were checked to deal with different views. Spending on better tools, training, and encouraging honest talks between those who checked and those who were in charge was suggested to make internal checks work better and help the bank do better financially. The researcher offered useful ideas for banks wanting to make their internal check-ups better and their financial results stronger.
The impact of financial literacy on the growth of small scale businesses in Iganga.
(Ucu, 2024-09-18) Akolla Justine Cathy
ABSTRACT The study looked at how financial literacy affects the growth of small-scale enterprises (SSEs) in Iganga District, Uganda. SSEs are vital to the local economy. Their growth is often stunted due to inadequate financial literacy among business owners. The primary objective of the research was to examine the impact of financial literacy on the growth of SSEs. It sought to achieve the following objectives, to examine how financial knowledge influences the growth of small-scale enterprises, to examine the effect of financial attitude on the growth of small-scale enterprises in Iganga district, to examine the effect of financial behavior on the growth of small-scale enterprises in Iganga district. The study was limited to Iganga District, specifically its Central Division, where a variety of SSEs operate. The study used a mixed-methods design to achieve these goals. It combined quantitative and qualitative approaches. Stratified sampling was used to select a sample of 67 small-scale firms from 80 registered in Iganga Municipality. Data was collected using structured questionnaires, interviews, and document reviews. This gave both quantitative data and qualitative insights into the study topic. Descriptive statistics analyzed the data. They summarized financial literacy and business growth. The results were presented through detailed tables and descriptive narratives. The study shows that financial literacy boosts the growth of SMEs. Entrepreneurs with strong financial knowledge have better growth. This is true, especially for budgeting, cash flow, and planning. Positive financial behavior, like reinvesting profits and managing cash flow, improves business performance. However gaps in financial attitude, especially in credit management and risk assessment, may hinder SSEs' growth. The study shows that financial literacy is vital for small businesses in Iganga District. It is vital for their growth and survival. It recommends targeted financial education programs. They should address gaps in knowledge about credit management, interest rates, and risk assessment. Standardized financial tools can help entrepreneurs improve their finances. These include budgeting templates and risk assessment frameworks. Peer learning and mentoring programs can also help the region's economic development.
The impact of record keeping on the financial performance of private health institutions in Uganda.
(Ucu, 2024-09-18) Kayesu Sarah
ABSTRACT The study focused on the impact of record keeping on the financial performance of private health institutions in Wakiso district Entebbe municipality primarily determining the how record keeping impacts the financial performance of kisubi hospital operating with or without record keeping systems. The study was aimed to establish a relationship between record keeping and the financial performance of health institutions. It sought to achieve the following objectives: find out the relationship between financial record keeping and financial performance, assess the effect of financial record keeping on the quality of health service delivery at Kisubi Hospital, and find out factors contributing to poor record keeping and solutions possible remedies. The study seemed significant as portrayed in the findings and the basis for future expounded research. A cross-sectional survey design was adopted for the study. The target population included employees in all departments at Kisubi Hospital and totaled 250. Stratified sampling techniques resulted in a sample size of 154 respondents. Data collection was done through structured questionnaires and reviews of documents, based on both primary and secondary sources. The Pearson correlation and regression analysis were used to test the relationship between record- keeping and financial performance. Descriptive statistics summarized the data. These results show that good financial record-keeping will enhance the performance of private health institutions through promotion of resource management, efficiency in operations, and service delivery. The respondents added that timely and correct records promote better utilization of resources, which eventually leads to an increase in the level of patient satisfaction. However, some challenges that were identified include lack of staff training, highly antiquated technologies, and a lack of appropriate systems, which impede effective record-keeping and, ultimately, financial performance. This study concluded that proper keeping of financial records is crucial for the success of a private health institution. It suggests advanced technology systems in the management of the hospitals, such as EHR, which might help simplify the operations in financial management. Besides this, training and development programs for employees should be conducted regularly so that they will have the required skills to maintain accurate financial records.

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