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Flores, Joe Mari N.
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Accounting Information System and Environmental Uncertainty among Agri-Related Cooperatives in Davao del Norte Flores, Joe Mari N.; Baguio, Cristen Ge P.; Idul, Frances Joy M.; Llemit, Maria Ella M.
International Journal of Multidisciplinary: Applied Business and Education Research Vol. 5 No. 6 (2024): 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.05.06.32

Abstract

The primary purpose of this study was to explore the relationship between the variables covered in this study - the Accounting Information System and environmental uncertainty among agri-related cooperatives- and provide personal knowledge and a framework for the contingency theory. The research advocates that most entities need to modernize their business operations due to the emergence of technological advances to support organizational change and decision-making. The study's findings aim to benefit agri-related cooperatives, such as the Board of Directors, the Management, the Entrepreneurs, and future researchers seeking insights. The study focused on agri-related cooperatives in Davao del Norte, targeting accountants or bookkeepers. The selection of respondents was made in a complete enumeration involving seventy-four (74) respondents for the survey as per the data provided by the Cooperative Development Authority. The methodology aims for more reliable insights into the Accounting Information System and environmental uncertainty representing the agri-related cooperative sector. The findings indicate that adequately using a reliable Accounting Information System helps businesses deal with uncertainties. However, the greater the likelihood of environmental uncertainty, the greater the possibility that the Accounting Information System is unlikely to capture operational issues useful for decision-making. Thus, this study concludes that the Agri-related cooperatives in Davao del Norte are highly uncertain, and the usage of the Accounting Information system did not significantly affect the decision-making process.
Work Engagement as A Function of Pyschological Empowerment, Self- Efficacy and Job Satisfaction among Financial Managers: A Structural Equation Modelling Approach Flores, Joe Mari N.; Maquiling, Rebecca R.
International Journal of Multidisciplinary: Applied Business and Education Research Vol. 5 No. 8 (2024): 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.05.08.23

Abstract

This quantitative study aimed to identify the optimal model of work engagement, focusing on psychological empowerment, self-efficacy, and job satisfaction among 400 financial managers in Davao Region, Philippines, and Daugavpils, Latvia. Employing a descriptive correlational design, data were gathered via purposive sampling and analyzed using mean analysis, t-tests, correlation analysis, regression, and structural equation modelling. Results highlighted significant levels of psychological empowerment, self-efficacy, job satisfaction, and work engagement, with psychological empowerment showing geographic variation. The study revealed strong correlations among these variables, underscoring their impact on work engagement outcomes. Amongst the five models tested, Model 5 emerged as the best fit, incorporating indicators such as psychological empowerment (meaning, competence, impact), self-efficacy (general and social), job satisfaction (remuneration, work achievement), and work engagement (physical, emotional). This model is recommended for understanding and promoting work engagement among financial managers, providing valuable insights for organizational practices to enhance employee motivation and performance.
Tax Knowledge, Tax Enforcement Efforts, and Tax Compliance among Agribusinesses in Tagum City Flores, Joe Mari N.; Barbosa, Honey Mae J.; Galo, Christine Mae G.; Paig, Princess Claire G.
International Journal of Multidisciplinary: Applied Business and Education Research Vol. 6 No. 3 (2025): 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.06.03.14

Abstract

The main objective of this study is to identify the relationship between tax knowledge and tax enforcement efforts towards tax compliance of agri-business owners in Tagum City that could benefit the Agri-business owners, BIR, LGUs, Department of Agriculture (DA), and future researchers. The sample size of 259 was determined using the Slovin formula, and respondents were identified through simple random sampling. The results of this study are based on the data gathered from respondents who are managers, owners, or accounting staff of a registered agri-business through the dissemination of an adopted questionnaire authored by Twum et al. (2020) and Oladele et al. (2019) for the independent variables and Abdulazeez et al. (2018) for the dependent variable. Statistical tools used in this study are mean and Pearson r. The results of this study show that the level of tax knowledge, tax enforcement efforts, and tax compliance are all very high. In addition, the results indicate a positive significant relationship between tax knowledge and tax compliance and relationship between tax enforcement efforts and tax compliance. Thus, the null hypothesis of the two relationships in this study is rejected. The study suggests considering tax knowledge and tax enforcement efforts to improve tax compliance.
The Influence of Accounting Information System on the Organizational Performance Among SMEs in Tagum City Burgos, Chrisha P.; Namoc, Irish S.; Padilla, Jasmeren P.; Flores, Joe Mari N.
International Journal of Multidisciplinary: Applied Business and Education Research Vol. 3 No. 5 (2022): 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.03.05.06

Abstract

Accounting Information System serves as a mechanism for enhancing better organizational performance. The study intends to determine the influence of accounting information systems on the organizational performance among SMEs in Tagum City by evaluating the level of accounting information systems in terms of system quality, information quality, and system threats, and the level of organizational performance in terms of organizational efficiency, cost reduction, and quality of decision making of the small-medium enterprises in Tagum City. Also, it aims to determine the significant relationship between the accounting information system and the organizational performance of SMEs. A quantitative and descriptive-correlational method is used, through the adapted survey questionnaires where 240 SMEs in Tagum City responded. The results were tested at a 0.05 level of significance. System quality and information quality have the highest level (4.37 mean, 0.386 SD), and (4.35 mean, 0.392 SD). System threat has a low level (2.40 mean, 0.426 SD). Cost reduction, quality of decision-making, and organizational efficiency have a very high level (4.47 mean, 0.424 SD; 4.41 mean, 0.393 SD; 4.38 mean, 0.389 SD). The results revealed that accounting information system versus organizational performance yields an R-value of 0.709, which means significant. The outcome is due to the p-value of 0.000, lower than 0.05 levels of significance. It led to the decision that the null hypothesis, which stated no significant relationship between accounting information systems and organizational performance, was rejected. Therefore, the correlation result exemplifies that the accounting information system on SMEs organizational performance in Tagum City is very high.
The Influence of Cost Management Strategies on Financial Performance among Selected Manufacturing Businesses in Tagum City Guibao, Kimberly Tiara S.; Hilamon, Kaye Angela V.; Sepe, Ma. Divine L.; Flores, Joe Mari N.
International Journal of Multidisciplinary: Applied Business and Education Research Vol. 6 No. 9 (2025): 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.06.09.29

Abstract

In today’s competitive global economy, manufacturing companies face constant challenge in managing costs effectively while maintaining financial performance, and meeting customer demands. While the significance of cost management is widely acknowledged, its impact on the financial performance of manufacturing businesses in Tagum City remains underexplored. This study examined the influence of cost management strategies on financial performance among selected manufacturing businesses in Tagum City. Specifically, it sought to determine whether material, labor, and overhead costing, as the domains of cost management strategies impacted their financial performance. In addition, a quantitative, non-experimental, descriptive-correlational design was employed. The data collected from 179 managers/owners who were selected through simple random sampling and surveyed using structured questionnaires.  Furthermore, statistical tools applied included the Mean, Pearson’s r, and Multiple Regression Analysis. The results revealed that effective cost management strategies have a significant impact on financial performance. In particular, financial performance was significantly influenced by material and labor costs, while overhead costs demonstrated less impact. Therefore, this study underscores the significance of effective cost management strategies in improving financial sustainability and driving business growth, thereby contributing to SDG 8 (Decent Work and Economic Growth).
The Role of Crisis Management Strategies in Ensuring the Organizational Resilience of Multipurpose Cooperative in Davao Del Norte Flores, Joe Mari N.; Delgado, Shyra Kate C.; Febrero, Rena Mae L.; Naces, Khaila G.
International Journal of Multidisciplinary: Applied Business and Education Research Vol. 6 No. 9 (2025): 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.06.09.38

Abstract

This study investigates the role of crisis management strategies in enhancing the resilience of multipurpose cooperatives in Davao del Norte. Specifically, it explores the effectiveness of prevention, cooperation, containment, and confrontation in addressing operational disruptions and sustaining organizational stability. Given the unpredictable nature of crises, the study aligns with Sustainable Development Goals (SDG) 8 (Decent Work and Economic Growth) and SDG 9 (Industries, Innovation, and Infrastructure), emphasizing the importance of resilient cooperative infrastructures in fostering economic growth and industrial innovation. The research utilized convenience sampling to survey 205 respondents from a population of 92 cooperatives through face-to-face structured questionnaires. Findings revealed a significant relationship between crisis management strategies and organizational resilience. Regression analysis showed that cooperation, containment, and confrontation significantly influenced resilience (p < 0.05). These strategies enable cooperatives to effectively navigate crises and sustain operations. This study underscores the need for proactive and adaptable crisis management strategies to strengthen cooperative resilience, safeguard economic stability, and enhance community well-being.
Co-Authors Baguio, Cristen Ge P. Barbosa, Honey Mae J. Burgos, Chrisha P. Delgado, Shyra Kate C. Febrero, Rena Mae L. Galo, Christine Mae G. Guibao, Kimberly Tiara S. Hilamon, Kaye Angela V. Idul, Frances Joy M. Llemit, Maria Ella M. Maquiling, Rebecca R. Naces, Khaila G. Namoc, Irish S. Padilla, Jasmeren P. Paig, Princess Claire G. Sepe, Ma. Divine L.