| dc.description.abstract | ABSTRACT
Globally,realization of revenue targets in counties is core to meeting their financial
responsibilities which will lead to recognition of their directive to offer valuable and well-timed
services to the residents.Counties have sufficient revenue streams to fund their current projects
and programmes, but revenue collection levels often do not meet projections. According to
approved supplementary budget of Kisumu county for the financial year 2017/2018, the total
revenue generated by the county from all its revenue streams depicted a deficit 4.59% less than
the projected revenue.This is a pointer to the fact that electronic payment(e-payment) system
introduced by the county government in revenue collection is not achieving the much desired
outcome in revenue collection.Studies however reveal that the use of electronic payment
positively influence revenue performance.The effect of e-payment on revenue performance is
still not clear.Similarly past studies have failed to examine the extent of mobile and online
payments in revenue collection. The general objective of the study was to assess the effect of
electronic payment mechanism on revenue performance in Kisumu county.Specifically, the study
sought to: establish the extent of usage of mobile phone payment in revenue collection, to
determine the extent of application of online payment in revenue collection in Kisumu
county.The study was anchored on technology acceptance theory.A correlational survey design
was adopted with a study population of 140 taken from 7 sub counties using stratified
judgemental sampling technique, primary data was collected using structured questinnares and
secondary from audited financial records.Out of the 140 respondent there was 72.1% response
rate. The questionnares were administered on drop and pick technique. The 140 sampled group
was informed as a result of pilot study in Butere subcounty of Kakamega County and subsequent
reconnaisance in the target subcounties in Kisumu county. The validity of the instrument was
achieved through pilot testing with analysis of the pilit study data yielding a Cronbach alpha of
0.742 which compares favorably with the acceptance standard value of Cronbach's Alpha
coefficient at α=0.7 used to test reliability There was a strong positive association between
mobile phone payment and revenue performance in Kisumu County as depicted by r value of
0.781, p-value 0.006< 0.05 hence indicating there was sufficient evidence to confirm existence
of a significant relationship between mobile money payment and revenue performance. The
value of r of 0.603 signifies moderate positive association between online payment and revenue
performance which resonate with the p-value of 0.000<0.05 (at 95% confidence level/alpha
value) which evince existence of sufficient evidence to confirm existence of a significant
relationship between online payment and revenue performance. In conclusion it was evident that
the electronic payment mechanisms have a significant effect on revenue performance. Therefore
it was recommended that the county government finds a mechanism of fully implementing
electronic payment to boost revenue collection. It also forms a basis of theory building for future
research endeavors. | en_US |
