A Comparative Study of Interest Free Banking Practices in Ethiopia Private Commercial Banks Between Oromia International Bank and Oromia Cooperative Bank in Dire Dawa Districts

The purpose of the study was to assess interest free banking practices in Ethiopia private commercial banks Oromia International Bank and Oromia Cooperative Bank in Dire Dawa. The researcher was used descriptive survey research design and multistage sampling techniques (both probability and non-probability techniques) to reach at the specific respondents. In this study was employed a descriptive and also inferential statistics such as such as independent-samples t-test and ordinal logistic (O logit) regression to see the effects of independent variables on dependent variable by using Statistical Packages for Social Sciences (SPSS) version 26 software. More specifically five interest free banking practices factors identified in the study; which are Awareness, Compatibility, Complexity, Perceived trust and Relative advantage with implementation of interest free banking (IFB) practices in private commercial banks. The Nagelkereke R 2 indicates the model can for 63.3% of the variance in the implementation of interest free banking practices. The survey findings also revealed that interest free banking service it shows that “Complexity” have statistically insignificant and negative relationship with the implementation of interest free banking service. Thus, banks need to take these factors into account when developing their interest free banking services to ensure the success of their Islamic banking products and services. Banks need to enhance accessibility, profitability and service quality factors.

banks. The study focuses on challenges and opportunities of IFB only on resource mobilization other challenges and opportunities are not well addressed.
On the other hand Yewubedar (2018) also conducted research on challenges and opportunities of interest free banking in case of commercial bank of Ethiopia northern district. The research concludes that lack of sheriah advisors boards, lack of awareness of customers regarding interest free banking, lack of confidence by customers, unavailability of the service in all branches are challenges of interest free banking operation.
A study conducted by Tsion (2017) the result of this study stated that lack of awareness by customers and difficulty to segregate fund for effective implementation of IFB service. The researcher concludes that the opportunities of interest free banking are more significant than the challenges. Numerous researches on the prospects, challenges, operational and risk aspects of Interest free banking studies Mohammed in (2012) in his work discuss the potential challenges as: lack of awareness, regulatory, supervisory and institutional challenges, lack of support, gap in research and development in Islamic studies, lack of qualified human resource as well as wrongful association with specific religion.
Most of the studies were conducted on challenges and opportunities of interest free banking services in Ethiopia. Researchers were identified and investigated several factors considered as relevant in influencing customers as well as attracting them towards the adoption of the Interest Free Banking Window Service (IFBW).
This, study, therefore, attempts to fill this research gap by investigating the major factors faced by service providers and users of IFB service provided by Ethiopian Private Commercial Banks through Interest Free Banking Window Service (IFBW). Thus, the researcher was to assess variables of the interest free banking practices there are some determinant factors such as Awareness, Compatibility, Complexity, Perceived trust, Relative advantage and Demographic factors (sex, age, educational status, religion and monthly income) in Ethiopian Private Commercial Banks. It is important to ascertain a comparative study of interest free banking practices by considering the case of two private commercial banks operating in Dire Dawa. Therefore, in this study the intention is not only to know to what extent customers are aware of IFB products and services but also to predict whether customers' awareness on IFB attributes affects the adoption of Interest Free Banking Window Service (IFBW).

Hypotheses of the study
1. Awareness has a significant and positive influence on interest free banking practices in private commercial banks. 2. Compatibility has a significant and positive influence on interest free banking practices in private commercial banks. 3. Complexity has a significant and positive influence on interest free banking practices in private commercial banks. 4. Perceived trust has a significant and positive influence on interest free banking practices in private commercial banks. 5. Relative advantage has a significant and positive influence on interest free banking practices in private commercial banks. 6. A demographic factor (sex, age, educational status, occupation, religion and monthly income) has a European Journal of Business and Management www.iiste.org ISSN 2222-1905(Paper) ISSN 2222-2839(Online) Vol.13, No.19, 2021 39 significant and positive influence on interest free banking practices in private commercial banks.

Significance of the Study
The significance of the study is a comparative study of interest free banking practices between Private Commercial Banks in Dire Dawa Districts. The findings of the study will have theoretical and practical contributions. On the practical side, this study will help to acquire knowledge and practical experience to the bank policy and decision makers, bank managers, to identify how key factors (Awareness, Compatibility, Complexity, Perceived trust Relative and Advantage) affects the implementation of interest free banking practices in private commercial banks so as to make a decision. Theoretically, the findings of this study will fill an important gap and serve as a reference material and initiate other interested researchers as a starting point to carry out more extensive studies in the area.

Limitations of the Study
There has not been much literature developed in the Ethiopian context which again limits researcher's endeavor to frame the study in the theoretical and conceptual framework. The study will apply a quantitative research method and also the sampling was applied by using only non-probability sampling technique. When compared to the largeness of the target population, the researcher resorts to a smaller sample size. Even if broader research that encompasses all privet banks will give a more holistic view on the study; however, due to time and financial constraint the study is delimited geographically, conceptually and methodologically. The study was also limited only to the pieces of information that the respondents were unwilling due to Covid-19 pandemic disease. It is limit to the respondents' capability to answer such questions. This study was conducted in Oromia International Bank and Oromia Cooperative Bank in Dire Dawa and may not be generalizing to other Private Commercial Banks and Public owned Commercial Bank of Ethiopia in Dire Dawa.

LITERATURE REVIEW 2.1. Factors of Interest Free Banking Practices 2.1.1. Customers Awareness
A new idea does not go beyond the knowledge function, if sufficient knowledge is not obtained to become adequately informed so that, persuasion can take place (Kotler & Amstrong, 2001;Rogers, 2003). On the other hand, in an age of information and "innovation overload" (Herbig & Kramer, 2004) in which bank new products are continuously being introduced, many new products providers are extremely conscious of the need to provide consumers with as much information as possible about their product to make customers aware because new products require effective communication. Customers awareness have been tested as one of the key variable and positively influence customers attitude in numerous studies specifically in the area of on-line banking, internetbanking and self-services technology adoption (Gerad et al., 2003;Gholami et al., 2010;Daud et al., 2011;Hanafizadeh & Khedmatgozar, 2012;Agarwal et al., 2009). However, limited studies have investigated on customers' awareness in the area of Islamic banking adoption. Most of these studies, include Metawa & Almossawi (1998);Okumus (2005); Bley & Kuehn (2004); Hamid & Nordin (2001) ;Naser, et al., (1999) ;Haron, et al., (1994); Khattak & Rehman (2010);Saini et al., (2011);Ahmad & Haron (2002) indicates that consumers are aware of existence of Islamic banks.
However, they are unaware regarding the use of specific Islamic method of finance or low usage rate and could not differentiate between Islamic and conventional banks" financial products and services because of Islamic banks have not done enough in educating their customers and promoting products and services appropriately. Adoption is the acceptance and continued use of a product, service or idea.

Perceived Complexity
The degree to which a product, idea or innovation seems to be difficult to understand as well as use is main concept of complexity (Rogers, 2003). Actually, complexity explains required level of physical or mental efforts which is needed by individuals for adopting and continues usage of a particular innovation (Nor et al., 2010). An innovation with substantial complexity requires more technical skills and needs greater implementation and operational efforts to increase its chances of adoption . In addition, it has been hypothesized and proved as complexities have a negative connection with rate of adoption (Rogers, 1995;Ndubisi and Sinti (2006); Lee et al., 2011;Corrigan, 2012) due to the fact that complexity of an innovation, idea or product can act as an inhibitor for its implementation in successful way (Wang et al., 2010). In contrast, a study by Tan and Teo (2000) in Singapore confirmed that complexity as one of perceived attributes of innovation characteristics does not have any noteworthy impact on adoption of internet banking. In this study perceived complexity of Interest free financial products and services is observed from whether it requires mental efforts which is needed by individuals for understanding and adopting it and whether the terms and concepts the bank used is difficult for adopting.

Perceived Compatibility
Compatibility refers to the degree to which an innovation, idea or product is known to be consistent with past related experience, current values (religious and ethical values basis) and different needs of potential adopters (Rogers, 2003). An innovation is more likely to be adopted when it is compatible with social system norms as well as values (Tornatzky & Klein, 1982;Anuar et al., 2012b). Furthermore, previous studies widely have indicated that compatibility positively influencing adoption and as one of perceived attributes of innovation characteristics in concept of beliefs and past experiences as well as values affect innovation adoption in multiple different context (Tung et al., 2008;Norazah, 2006;Beiglo and Zare, 2011;Wu et al., 2007;Hernandez and Mazzon, 2007;Arts et al., 2011;Giovanis et al., 2012;Papies and Clement 2008;Elahi and Hassanzadeh, 2009). As such, in regards to banking experiences and practices, the Ethiopian banking consumers have already possess banking habits from the long operating conventional banks and Interest free banking functions and operations are new to them. Therefore, this study seeks to examine compatibility concerning IFB in the context of consumers" felt need for banking based on their religious and ethical values.

Perceived Trust
Trust has been described as interest of people to be vulnerable linked to other people or part actions (Mayer et al., 1995). Actually, trust is identified as extensively accepted predictor of adoption in different studies and scholars constantly have indicated that trust positively influence adoption of different type of innovation, products and services therefore, it should be taken into consideration by the Service providers; if consumers do not feel secure they will be reluctant to use the services (Gefen, 2000, Gholami et al., 2010Sohail and Shanmugham, 2003;Suh and Han, 2003;George, 2002;Liu and Wu, 2007;Kim et al., 2009). As Cerf (2010) asserted, trust is essential to most human transactions so banking should show trustworthiness by keeping their promise to determine how well-intentioned and truthful banking is. Farah and Higby (2001); Sipior et al., (2004) also indicated as the success of Innovative products and services adoption is highly related to consumer's trust; Nitin Nayak et al., (2014) specified as Trust between the customers and the service provider is very Important to deal with in better way. This paper also intend to investigate the role of trust in context of Interest free financial products and services from customers' point of view relating to whether performance of the bank is properly Shariah based service.

Relative Advantage of Interest Free Banking
Relative advantage has been designed to reflect perceptions of customers which all or certain qualities of the proposed innovation can offer incremental value to its potential adopter comparing with present available options (Rogers, 2003;Flight et al., 2011). Rogers (1995Rogers ( , 2003 have indicated that relative advantage can be explained as economic profitability, discomfort decreasing, saving in time and effort, low initial cost, social prestige, and/or other potential benefits that possible user would receive by applying the current innovation. Potential adopters want to know, if the new idea is better than an existing one. Besides, several scholars have found relative advantage to be one of the best predictors of an innovation's rate of adoption (Brown et al., 2003;Tan and Teo, 2000;Hsu et al., 2007;Tung & Rieck, 2005;Thambiah et al., 2011b;Gerrard and Cunningham, 2003).

Empirical Literature Review
Interest free banking is an infant stage in Ethiopia banking industry is not a well-studied area, through; few studies were conducted on the attributes of IFB. Mohammed (2012) has studied the "Prospects, Opportunities and Challenges of Islamic Banking in Ethiopia" and his work has identified the potential challenges as: lack of awareness, regulatory and supervisory challenges, institutional challenges, lack of support and link institutions, gap in research and development in Islamic studies, lack of qualified human resource as well as wrongful association with specific religion and the global terrorism. On the other hand Teferi's (2015) study about the "Contribution of IFB to economic development and its prospect in Ethiopia". He assessed the contribution of the inclusion of the Muslim population in the banking (financial system) to the economic development and GDP growth.
Another study by Debebe (2015) has conducted a study on "Factors Affecting Customers to Use Interest Free Banking in Ethiopia". The study is centered on "customer" intention and willingness to use interest free banking". The result showed that perceived relative advantage, perceived compatibility, customers" level of awareness and subjective norm have a significant positive effect on the attitude towards interest free banking in commercial bank of Ethiopia. This study is about effect assessment on the attitude towards IFB usage which does not address the factors determine on implementation of Interest free Banking products and service in Ethiopian. Akmel (2015) the study focused on assessing challenges and prospects of Islamic banking service in resource mobilization efforts in three commercial banks in Ethiopia. This study is more concentrated on the challenges in the banks' operational activity of resource mobilization. The research made by Kerima (2016) finds out the following challenges: lack of capacity to deliver IFB product at full rage, lack of awareness of customer about IFB products, lack of trust and confidence of customers, inadequate marketing and promotion, European Journal of Business and Management www.iiste.org ISSN 2222-1905(Paper) ISSN 2222-2839(Online) Vol.13, No.19, 2021 41 double taxation, nature of IFB products, unavailability of IFB products in all of its branches and the IFB being delivered in a Window model. Accordingly, the following recommendations were forwarded by her aggressive promotion and marketing campaign about IFB products, provide sustainable and continuous training to build the capacity of the manpower, the bank shall increase accessibility of its products with the expected services attached to the products, the bank has to have Sharia'h Advisor, give the required attention and focus for the business and the bank has to be transparent in its IFB business undertaking, in addition to these NBE directives, tax and ECX law shall include exceptions for IFB business.
The recent study by Abraham (2017) on determinate of customers' intention to use interest free banking products and factors affecting employees' product knowledge in the context of commercial bank of Ethiopia and the result show that except knowledge, all the other variables: attitude, social influence, perceived financial cost and religious belief have significant effect on IFB use intention. Furthermore, chi-square test was used to analyze the association between selected demographic factors and IFB usage intention. The findings of this study have shown that, except for educational level, all other demographic factors found to have an insignificant on IFB adoption intention.
The reviewed literature was on different aspect of Interest free banking mainly about concept and practice of interest free banking. It was highlighted that the Ethiopian population is one of the fastest growing populations in the world and the Muslim community was a great proportion of that growing population. Though the introduction of interest free banking in the county was found to be a very great achievement for the development of the country's economy however, few researches had given attention to understanding this concept in the Ethiopian context. It was found out that the few researches dealt with factors affecting consumers to use IFB, this study provides information relevant to the understanding of the customers' side.
There is, no study so far has tested by employing ordinal logistic (O logit) regression modeling to see the effects of independent variables on dependent variable. This study therefore intends to investigate the factors affecting the implementation of Interest free banking practices between Private Commercial Banks in Dire Dawa Districts. Hence the present study is expected to fill that gap by giving first-hand information on such as an important topic.

RESEARCH METHODOLOGY 3.1. Research Design
The researcher was used descriptive survey research design, which is a fact finding enquiry that explains phenomena as they exist at that moment in time. Survey involves asking structured questions to a representative cross section of the population at a single point in time.

Target Population
The study target populations were account holders of IFB from two private commercial banks such as (Oromia Cooperative Bank and Oromia International Bank) operating in Dire Dawa. This sample was used to select from Oromia Cooperative Bank selected branch such as Connele branch Afetisa branch and Sabiyan branch (7,085, 14,950 and 13,700 respectively) and from Oromia International Bank selected branch such as Connele branch Afetisa branch and Sabiyan branch (3,270, 5,476 and 3,000 respectively) customers (account holders) of IFB data published annually (2020).

Sample Size and Sampling Technique
In this study was employed sample size, the researcher based on the document found a list of the population from selected Oromia Cooperative Bank and Oromia International Bank annually report data (2020). The sample size selection was considered as representative of some selected 4,497 customers from two private banks in DDA. Population is large enough to allow for precision, confidence and general liability of the research findings. To ensure the representativeness of the sample, for large population size Cochran (1963) used the following formula: Where: n= Sample size 397; N= population size 47,483; Z= Z statistical for a level of confidence (95%) Confidence interval equal to 1.96; P= expected population (in proportion of one) (0.5); d= precision (in population of one) (5%). The study was involve a sample size total of 397 populations were account holders of IFB from two private commercial banks such as (Oromia Cooperative Bank and Oromia International Bank) to gather information from the respondents.
This study used multistage sampling techniques (both probability and non-probability techniques) to reach at the specific respondents. The same technique was employed by previous researches (Debebe, 2015;Kerima, 2016;Abraham, 2017, cited in Nobele 2019. Therefore, the researcher was used Stratified Random Sampling Technique to draw the sample elements.

Methods of Data Analysis
In this study, both descriptive statistics and inferential statistical analysis models were applied in order to analyze European Journal of Business and Management www.iiste.org ISSN 2222-1905(Paper) ISSN 2222-2839(Online) Vol.13, No.19, 2021 and understand the effect of interest free banking practices between Private Commercial Banks in Dire Dawa Districts. Data was analyzed with the help of Statistical Package for Social Sciences (SPSS) Software version 26.0. Program to help generate statistical analysis and present the data through the statistical techniques was presented in tables.

Model Specification Ordinal Logistic Regression (O logit)
In this study was used Ordinal Logistic Regression (O logit) model. Ordinal logistic (O logit) regression analysis is a technique used to analyze the association between a single DV and several IVs (Gujarati & Porter, 2010). Ordinal logistic regression is a generalized linear modeling technique that may be used to model a single response variable which has been recorded on at least an interval (ordinal) scale. Independent Variables such as Awareness, Compatibility, Perceived trust, Complexity, and Demographic factors (sex, age, educational status, marital status, religion and monthly income) and Dependent Variable were Implementation of Interest Free Banking Practices (IIFBP) in Oromia Cooperative Bank and Oromia International Bank. According to Gujarati (2004) the model is represented as the following function. Generally, we can express the ordinal logistic model for k predictors with P-1 levels response variable as: Relative Advantage *i+ β6Demography*i + ε*i Where: IIFBP*i = is the Customer of IFB respondent i (i=1, 2, 3…..), αj = represents Constant term i= represent each respondent whose response will be used for analysis βj= (j = 1, 2, 3,…11) are logistic regression coefficients to be estimated and, εi = random errors which are assumed to be independent.

Reliability of the Research Instrument
Reliability test is used to obtain stability and consistency of measurement where replication obtains same results over different circumstances if same method is used. Cronbach's alpha Awareness 0.734, Compatibility 0.755, Complexity 0.739, Perceived trust 0.756 and Relative advantage 0.776. Reliability test was conducted by use of Cronbach's alpha. Alpha values ranged from 0.734 to 0.875, thus indicating an acceptable level of reliability. This implies that the instrument was reliable for use in data collection.

RESULTS AND DISCUSSIONS 4.1. Response rate
Response rate out of the 397 questionnaires administered, 285 were returned fully completed, giving a response rate of 72%. Out of this sample, 112 questionnaires were not returned which will make the non-response rate of 28%. Therefor the response rate is enough to carry out the analysis and which was considered appropriate for the study. According to Zikmund et.al., (2010) note that a response rate of over fifty percent (50%) is adequate for analysis, sixty percent (60%) good while seventy percent (70%) and over to be very good enough. High response rate enhances validity and importance of the findings. Hence, since the overall response rate in this study was eighty percent (72%), it was regarded good and adequate for further analysis.

Descriptive Statistics of Overall Implementation of Interest free banking
Descriptive statistics involved computing the mean of the statements that reflect on the research questions. For easier interpretation of the results of the study, researcher refers to the interpretation of scores 1.00 -1.80 = worst, 1.81 -2.60 = low, 2.61 -3.40 = enough/moderate, 3.41 -4.20 = high and 4.21 -5.00 = very high (Bahri et al., 2012;Munizu, 2013;Sugiyono, 2008). Respondents opinion Overall Implementation of Interest free banking was discussed with respondents and their reaction analyzed and presented in Table 1 illustrates the distribution of descriptive statistics the employees' views in the form of frequency, percentage, mean and Std. Deviation.  This was collaborated with a high mean (3.53) and slightly low standard deviation at (1.14) indicating that the variation between the respondents is high.

Inferential Statistical Analysis
The aim of inferential statistics is to approximate and make inferences about statistical characteristics of populations. Inferential statistics are techniques that allow the use of samples to generalize the populations from which the samples were drawn (Firtle, 2013). The methods of inferential statistics are majorly the estimation of the parameter(s) and the testing of statistical hypotheses. It describes the data with making inference or conclusion and summarizing sources of numerical data in to meaningful form. In this study were employed independent-samples t-test, and ordinal logistic (O logit) regression to see the effects of independent variables on dependent variable by using Statistical Packages for Social Sciences (SPSS) version 26 software.

Independent Sample T-Test result
An independent-samples t-test is used to compare the mean score for two different groups (Oromia International Bank and Oromia Cooperative Bank) to investigate if there is a significance difference between the mean scores of interest free banking practices in two groups. The study was to assess Awareness, Compatibility, Perceived trust, Complexity and Relative Advantage with implementation of interest free banking practices in private commercial banks.  Vol.13, No.19, 2021 In Table 3 below this section presents the results of selected continuous variables of the two essential normal distribution functions: Leven's test for equality of variance and the independent sample t-test for equality of means. The interpretation and analysis of the result has gone through two steps. Leven's test for equality of variance (F-test) has been first examined for each variable to check whether homogeneity of variance can be assumed followed by selection of correct t-test value.

Awareness Factors
The results shown in above

Complexity Factors
The results shown in above Table 4 regarding the category of Complexity Factors, the t-test for independent samples had a p-value of 0.000, and that is less than the established significance level of 0.05. Resultantly, the null hypothesis is rejected and research hypothesis is supported and it can therefore be concluded that there is a significant difference Interest Free Banking Practices between Oromia International Bank and Oromia Cooperative Bank, t (12.600) = 2.212, P = 0.000 with respect to Complexity Factors.

Perceived Trust Factors
Regarding the category of Perceived Trust Factors, the t-test for independent samples had a p-value of 0.025, and that is less than the established significance level of 0.05. Resultantly, the null hypothesis is rejected and research hypothesis is supported and it can therefore be concluded that there is a significant difference Interest Free Banking Practices between Oromia International Bank and Oromia Cooperative Bank, t (5.048) = 3.657, P = 0.000 with respect to Perceived Trust Factors.  ISSN 2222-1905(Paper) ISSN 2222-2839(Online) Vol.13, No.19, 2021 46 Bank.

Ordinal logistic (O logit) regression model
Ordinal logistic (O logit) regression to see the effects of independent variables on dependent variable by using Statistical Packages for Social Sciences (SPSS) version 26 software. Ordinal logistic (O logit) regression model parameters using the maximum likelihood estimator, there is a need to assess the significance of the variables with regards to predicting the response variable. There are a number of statistics that can be used to carry out the assessment and these include deviance, likelihood ratio, Wald Test and Score Test (Harrell, 2001). These tests are discussed in the sections below.

Model fitting information
The model fitting information shown in table 5 below had significant value of 0.000 which describe the model was fit for logistic regression information. Ordinal logistic (O logit) regression is used in the analysis because it was the predictor variables that are statistically significant in the model.  Prempeh, (2009) the likelihood-ratio test is chi-square distributed and if test is significant then the dropped variable was a significant predictor in the equation whilst on the other hand if the test is not significant then the variable is considered to be unimportant and thus is excluded from the model.

Goodness-of-Fit
The observed values of the dependent variable must be compared with the estimated values obtained from models with and without the variable in question. This comparison is based on the log-likelihood function according to Hosmer and Lemeshow (2000), the statistic D, is called the deviance, and it plays an essential role in the assessment of goodness of fit of the model. The deviance plays the same role in logistic regression as the residual sum of squares plays in linear regression. A p-value greater than 0.05 (the significance level) is an indication that at least one coefficient is non-zero (Abdelrahman, 2010). The goodness of fit of fit table contains the Pearson and Deviance chi-square tests, which are useful for determining whether a model exhibits good fit to the data. Non-significant tests results are indicators that the model fits the data well (Field & Miles, 2010). In this analysis, both the Pearson chi-square test [x 2 (1126) = 1197.938, P= 0.067] and the deviance test [x 2 (1126) = 788.298, P=1.000] were non-significant these results suggest good model fit.

Pseudo R-Square
The fourth test of fitness was Pseudo R-Squire which showed how the model explained by the Explanatory variable using those three variables describes the model ability of determination in contrary to the common use of R 2. These indicators that substitute the classical coefficient of determination of R 2 is called pseudocoefficients of determination and are for ordinal regression the statistics of Cox and Snell (Cox and Snell, 1989), of Negelkerke (Nagelkerke,1991) andof McFadden,(McFadden, 1974) the Result of this pseudo-coefficients are also presented at table 7.
The value of Cox and Snell's (0.622) and Negelkerke's (0.633) statistics indicate an obvious good fitting ability for the model .the corresponding value of McFadden (0.083) can be considered acceptable. As a result, almost 63.3% (Negelkerke's = 0.633) of interest free banking practices between Private Commercial Banks in Dire Dawa Districts by those statistically significant antecedents in this study. The Nagelkereke R 2 indicates the model can for 63.3% of the variance in the implementation of interest free banking practices.

Test of Parallel Lines
The last procedure for the evaluation of the model is the parallel line tests (see table 8) this test of the model, because it helps to assess, whether the assumption that the parameters are the same for all categories is European Journal of Business and Management www.iiste.org ISSN 2222-1905(Paper) ISSN 2222-2839(Online) Vol.13, No.19, 2021 reasonable. Substantially parallel lines test suggest a hypothesis testing the null hypothesis was acceptable (Norusis, 2004) when P value presents higher score than 0.05 or 0.1 (McCullagh & Nelder, 1980). In the case of ordinal model the null hypothesis was not accepted since the statistical significance was P value less than 0.05. .000 This is the log likelihood of the fitted model. It is used in the Likelihood Ratio Chi-Square test of whether all predictors' regression coefficients in the model are simultaneously zero.

Logistic Regression Parameter Estimates
Regressions of the data was computed using order logit link and predict the factors of interest free banking practices with implementation of interest free banking in private commercial banks antecedents and the following regression output of the model were summarized in table 9. a. This parameter is set to zero because it is redundant.

Result and Discussion
The regression results are shown in Table 9 above the ordered logit regression model was also fitted to estimate the effects of a unit change in the individual hypothesized explanatory variable of interest free banking practices towards implementation of interest free banking service in private commercial banks.

Awareness Factors
From the coefficient for "Awareness" is 3.876, has positive and significant influence [beta (β) = 3.876; Wald Statistics= 30.533; P=0.000] on implementation of interest free banking practices (service) in private commercial banks. For one-unit increase in "Awareness", there will be 3.876 (the odds ratio= e estimates= e 3.876 ) increase 48.2 times significantly implementation of interest free banking practices (service) in private commercial banks increases in the probability of log-odds of being higher level of IFB practices (service); in other words ceteris paribus (other predictors remains constant), will lead to the private commercial banks to be increases by 48.2 times likely to implement of interest free banking. Thus, a high value of "Awareness" is associated with an increase in implementation of interest free banking practices (service) in private commercial banks. Hypothesis 1: Awareness has a significant and positive influence on interest free banking practices in private commercial banks. Hence, hypothesis 1 is supported. The results showed that awareness of Islamic banking services has significance effect on the implementation of interest free banking service in private commercial banks. Thus from this finding is in accordance with the findings of the studies by (Rammal and Zurbrugg, 2007;Thambiah et al., 2011a;Echchabi and Aziz, 2012b) which indicated customer's awareness have a significant relation with the implementation of Islamic Banking.

Compatibility Factors
From table 9, the coefficient for "Compatibility" is -0.942, has negative and significant influence [beta (β) = -0.942; Wald Statistics= 16.193; P=0.000] on implementation of interest free banking practices (service) in European Journal of Business and Management www.iiste.org ISSN 2222-1905(Paper) ISSN 2222-2839(Online) Vol.13, No.19, 2021 private commercial banks. For one-unit increase in "Compatibility" there will be -0.942 (the odds ratio= e estimates= e -0.942 ) increase or decreases 0.389 times significantly implementation of interest free banking practices (service) in private commercial banks increases or decreases in the probability of log-odds of being lower level of IFB practices (service); in other words ceteris paribus (other predictors remains constant), will lead to the private commercial banks to be increase or decreases by 0.389 more times likely to implementation of interest free banking. Thus, a low value of "Compatibility" is associated with an increase or decreases in implementation of interest free banking practices (service) in private commercial banks. Hypothesis 2: Compatibility has a significant and negative influence on interest free banking practices in private commercial banks. Hence, Hypothesis 2 is supported. This is in line with the findings of (Echchabi and Aziz, 2012a;Tan and Teo, 2000;Nor, 2005 andThambiah et al., 2011a). Another study by Raman (2010) indicates that construct compatibility appear to be insignificant in influencing the decision to adopt or not the Islamic banking products. Compatibility turns out to be the most important factor in the Islamic banking adoption products and services observe Islamic banking as well suited to their existing habits, needs and style.

Complexity Factors
From the coefficient for "Complexity" is -0.452, has negative and insignificant influence [beta (β) = -0.542; Wald Statistics= 3.528; P=0.06] on implementation of interest free banking practices (service) in private commercial banks. For one-unit increase in "Complexity", there will be -0.255 (the odds ratio= e estimates= e -0.452 ) decrease 0.636 times significantly implementation of interest free banking practices (service) in private commercial banks decreases in the probability of log-odds of being higher level of IFB practices (service); in other words ceteris paribus (other predictors remains constant), will lead to the private commercial banks to be decreases by 0.636 times likely to implementation of interest free banking. Thus, a low value of "Complexity" is associated with a decrease in implementation of interest free banking practices (service) in private commercial banks.

Hypothesis 3: Complexity has negative and insignificant influence on interest free banking practices in private commercial banks.
Hence, Hypothesis 3 is not supported. Although perceived complexity negatively affects the attitude of customers towards implementation of Interest free banking, it is statistically insignificant p value 0.60 % of greater than (0.05) at significance level as shown in the above table that support the null hypothesis which says, there is a negative relationship between complexity and implementation of Interest free banking window services. Complexity has negative and insignificant not influence the attitude of customers towards interest frees banking. This is similar to the findings of the study with, Shih and Fang, (2004), as well as Taylor and Todd, (1995). Therefore, even though Islamic banking services can be considered as a new concept, it is still a form of continuous financial innovation, which suggests that customers are not required to create many changes in their usage pattern of banking services. The findings of this study reveal that 'Complexity' is negatively associated with the Islamic banking adoption. This illustrates that individuals are not likely to adopt Islamic banking if they discover that such products and services are complicated and difficult to understand.

Perceived trust Factors
The coefficient for "Perceived trust" is -0.550, has negative and significant influence [beta (β) = -0.550; Wald Statistics= 5.837; P=0.01] on implementation of interest free banking practices (service) in private commercial banks. For one-unit increase in "Perceived trust", there will be -0.255 (the odds ratio= e estimates= e -0.550 ) increase or decreases 0.576 times significantly implementation of interest free banking practices (service) in private commercial banks increases or decreases in the probability of log-odds of being lower level of IFB practices (service); in other words ceteris paribus (other predictors remains constant), will lead to the private commercial banks to be increase or decreases by 0.576 more times likely to implementation of interest free banking. Thus, a low value of "Perceived trust" is associated with an increase or decreases in implementation of interest free banking practices (service) in private commercial banks. Hypothesis 4: Perceived trust has a significant and negative influence on interest free banking practices in private commercial banks. Perceived trust has negative and significant influence the attitude of customers towards interest frees banking. As a result, the alternate hypothesis (H4) is accepted, while the respective null hypothesis rejected. This finding supports (Doraisamy, Shanmugam and Raman, 2011;Ostlund, 1974;Zhao et al., 2010). Thus, much emphasis on the marketing and management strategies should be on the shariah complaint, religious value, and the specific financial needs and secured investment in line with the philosophy of doing banking businesses. It is worth mentioning that the main dimensions measuring 'Perceived Trust' in this study is the perception of customers on the security and trustworthiness of Islamic institutions, how the banks deal with clients and compliance with the Shariah principles.

Relative Advantage Factors
From table 9, the coefficient for "Relative Advantage", is 7.908, has positive and significant influence [beta (β) European Journal of Business and Management www.iiste.org ISSN 2222-1905(Paper) ISSN 2222-2839(Online) Vol.13, No.19, 2021 = 7.908; Wald Statistics= 25.211; P=0.000] on implementation of interest free banking practices (service) in private commercial banks. For one-unit increase in "Relative Advantage", there will be 7.908 (the odds ratio= e estimates= e 7.908 ) increases 2.718 times significantly implementation of interest free banking practices (service) in private commercial banks increase in the probability of log-odds of being lower level of IFB practices (service); in other words ceteris paribus (other predictors remains constant), will lead to increase the private commercial banks by 2.718 more times likely to implementation of interest free banking. Thus, a low value of "Relative Advantage" is associated with increase in implementation of interest free banking practices (service) in private commercial banks. Hypothesis 5: Relative advantage has a significant and positive influence on interest free banking practices in private commercial banks. Thus alternative hypothesis (H5) is accepted whereas the respective null hypothesis is rejected. This finding supports Nain Tara (2014) and Echchabi et al., (2014) the perceived relative advantage emerged as the best predictor of customers' acceptance of Islamic banking services. They indicated that relative advantage have a significant effect on the customers' intention to adopt Islamic Banking service. 4.5.6. Demographic factor Hypothesis 6: Demographic factor such as (sex and monthly income) has a significant and positive influence on interest free banking practices in private commercial banks. Sex and monthly income with a p value of less than 0.05. Thus, the alternate hypotheses for these constructs are accepted and null hypotheses rejected. The coefficient for Demographic factors such as Age, educational status and occupation has negative and insignificant influence on interest free banking practices in private commercial banks with a p value of greater than 0.05. Thus, the null hypotheses for these constructs are accepted and alternate hypotheses rejected. The present findings clearly imply that religious beliefs reasons are still instrumental in influencing the implementation of IFB products and services to certain extend. Therefore, religious beliefs reason could be the contributing factor for the interest free banking customers in particular to perceive IFB products and services as fair and economically advantages, a banking system instilled with religious principles. This result is consistent with the findings of (Thambiah et al., 2013;and Abdul Ghafoor Awan & Maliha, 2014).

Conclusion and Recommendations
On the basis of the findings the following conclusions and recommendations are forwarded in order to improve the interest free banking practices in private commercial banks of Oromia International Bank and Oromia Cooperative Bank in Dire Dawa.
The number of customers and deposits also increased when banks start to provide Interest free banking products. The survey also revealed that interest free banking service benefits banks to improve competitiveness and enhance bank's brand image by serving as an alternative banking system. Interest free banking services have been benefiting, not only in terms of increasing customers and mobilizing deposits, but also some banks enjoy greater profitability generation. This indicates private commercial banks currently having Interest free banking window have been benefited from the operation of Interest free banking services. The basic awareness of the customers and their essential knowledge about Interest free banking and Shariah based products and services in the market have positively influenced their perception and usage towards the Interest free banking. However, majority of the account holders did not well understand the basic principle used in interest free banking. Furthermore, it is unlikely to aware every type of interest free banking products and services, but the majority of account holders little aware or unaware for most of interest free products. Awareness and Relative advantage the significant factor on interest free banking practices in private commercial banks Islamic banking products and services. These two factors explain the degree to which the benefits of using Islamic banking products and services can be observed and communicated with the other members in the social system. The benefits here can be described in the dimensions of economic profitability, social prestige, low initial cost, the immediacy of the reward, a decline in discomfort, and a saving in effort and time which have been depicted as sub-divisions of relative advantage. In terms of public awareness of IFB products, we recommend the first step would be to inform the client base which has opted out of receiving interest on the conventional products, their new accounts terms and conditions. A clear explanation that their monies will now be used to finance projects which are in compliance with Islamic financial principles should be provided to these customers. Obtaining feedback from existing and prospective IFB customers could be used as a base for developing an adequate marketing strategy for IFB products. Further marketing and communications strategies can be developed as regulations and products are put in place. The survey also revealed that interest free banking service it shows that "Complexity" have statistically insignificant and negative relationship with the implementation of interest free banking service. Thus, banks need to take these factors into account when developing their Shariah compliant products and European Journal of Business and Management www.iiste.org ISSN 2222-1905(Paper) ISSN 2222-2839(Online) Vol.13, No.19, 2021 50 services to ensure the success of their Islamic banking products and services. Banks need to enhance accessibility, profitability and service quality factors. The Bank need to consider on the intense regular training programs, Seminars, workshops on Islamic finance, and standards and procedures of Interest free banking must be organized for the officials and employees on the interest free counters of the by private commercial banks as a result they can aware customers through their daily activities on issues raised from the customer regarding the implementation of interest free banking service.

Suggestions for Further Research
The main objective of this study was to assess interest free banking practices in Ethiopia private commercial banks in Dire Dawa. This study was conducted in Oromia International Bank and Oromia Cooperative Bank in Dire Dawa and may not be generalizing to other Private Commercial Banks and Public owned Commercial Bank of Ethiopia in Dire Dawa. The study was to emphasize Awareness, Compatibility, Complexity, Perceived trust; Relative Advantage and Demographic factors (sex, age, educational status, and occupation, religion and monthly income) with implementation of interest free banking practices in private commercial banks are not the only factors that contribute to interest free banking practices. Further studies shall also be carried out to investigate other factors that might be affecting interest free banking system in public and commercial banks and in the future studies may replicate this study to other Private Commercial Banks or Public Commercial Banks.