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Cost Management Practices in the Aquaculture Industry Angelica R. Carolino; Arly N. Visperas; Jhona Jane C. Camba; Kristine Joy S. Castillo; Marylou G. Malapit; Richiel G. Nidoy; Lesel O. SulaSula
International Journal of Multidisciplinary: Applied Business and Education Research Vol. 7 No. 5 (2026): International Journal of Multidisciplinary: Applied Business and Education Rese
Publisher : Future Science / FSH-PH Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijmaber.07.05.09

Abstract

Aquaculture is a big source of income for people living near the coast. For fish farmers, keeping track of costs is really important if they want their farms to keep running and actually make money. This study looked at how fish farmers in Anda, Labrador, and Binmaley, Pangasinan manage their costs, and how these practices relate to their backgrounds and business details. The research supports SDG 8, SDG 12, SDG 14, and SDG 17. The researchers used a quantitative, descriptive approach and surveyed 30 fish farmers with a validated questionnaire based on a 4-point Likert Scale. They used frequency counts and percentages to describe the participants and the average weighted mean to measure cost management practices. Spearman’s Rank-order Correlation identified significant relationships. The results showed that most farmers are careful with their money—they budget, monitor, and control their costs regularly. We also noticed that farmers with more experience and those who make more sales are usually better at managing their money. This means that learning from experienced farmers and sharing good practices could really help those who are just starting out.
Sustainable Practices for Rice Agripreneurs Stephanie Kim Ramos; Arly N. Visperas; Clarisse S. Vila; Lurene Myles V. Bernales; Aira Camille J. Cenizan; Jemyma Joyce M. Decenon; Mark Juven C. Sibucao
International Journal of Multidisciplinary: Applied Business and Education Research Vol. 7 No. 5 (2026): International Journal of Multidisciplinary: Applied Business and Education Rese
Publisher : Future Science / FSH-PH Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijmaber.07.05.01

Abstract

This study, "Sustainable Practices of Rice Agripreneurs," explores how rice agripreneurs in Villasis, Pangasinan, Philippines, integrate organic farming, modern farming techniques, and smart farming practices to enhance agricultural sustainability. Despite technological advancements, many farmers still face barriers such as limited capital, technical expertise, and training, creating a gap between traditional and innovative farming systems. The study employed a quantitative descriptive design using validated questionnaires administered to 35 registered rice agripreneurs in Villasis, Pangasinan, Philippines. Data were analyzed through frequency, percentage, weighted mean, and Pearson correlation to assess sustainable practices and their relationship with business profiles. This research is also anchored in the UN-SDGs 1, 2, 4, 10, 12, 15, and 17. Most respondents have extensive agribusiness experience and manage small to medium-sized farms, mainly on rented land. Modern farming techniques were the most practiced (AWM = 3.28), followed by organic farming (AWM = 2.89), while smart farming tools were only sometimes practiced (AWM = 2.21). These findings indicate that while agripreneurs adopt sustainable methods, technological practices remain limited. Moreover, results revealed no significant relationship between business profiles and sustainable practices, implying equal adoption regardless of experience or farm size. The study concludes that rice agripreneurs prioritize sustainability but need improved access to technology, funding, and institutional support. It recommends implementing GreenGrain: Empowering Sustainable Rice Agripreneurs for Inclusive Growth, an extension program that promotes education, digital literacy, and eco-friendly innovations to enhance productivity, profitability, and environmental resilience.
Environmental Cost Accounting Practices of Restaurants Jazien C. Abuan; Arly N. Visperas; Alessandra A. Asuncion; Stephen Vincent C. Ayson; Glaiza Mae A. Estioko; Aishle Kyte N. Marzan; Mary Rose B. Mosada
International Journal of Multidisciplinary: Applied Business and Education Research Vol. 7 No. 5 (2026): International Journal of Multidisciplinary: Applied Business and Education Rese
Publisher : Future Science / FSH-PH Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijmaber.07.05.04

Abstract

Restaurants in Urdaneta City, Pangasinan encounter difficulty in sustainability because of their limited knowledge about and inconsistent application of Environmental Cost Accounting (ECA) methods on some of their main operations like waste disposal, utilities management, and emissions output. Anchored on Sustainable Development Goals (SDGs) 1 (No Poverty), 2 (Zero Hunger), and 3 (Good Health and Well-being), this study looked into the ECA practices of small and medium-sized restaurants situated in selected barangays such as, San Vicente, Nancayasan, Anonas, Cayambanan, Camantiles, and Santo Domingo. Using the descriptive quantitative research, the 30 registered restaurant establishments built the sample size. Restaurant owners or supervisors who have knowledge of daily operations and functional basis with regards to environmental responsibility or practices were the respondents of the study. Collected data were analysed to find out the level of implementation of ECA on waste disposal, utilities management, and emissions output. Statistical analysis was also used to determine the relationship between business profile and ECA factors. Results showed that most of the restaurants have only tried doing business for not more than six years and are generally employing not more than ten workers. ECA practices are generally implemented and among the three indicators, it is utilities management that showed the highest rating, followed by waste disposal and emissions output. There is no correlation between business profile variables and ECA.