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All Journal International Journal of Multidisciplinary: Applied Business and Education Research
Delantar, Jinky R.
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Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Environmental Science Medicine & Pharmacology

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Examining Transparency and Efficiency in Local Government Unit Disbursement Using Publicly Available Data from Cebu Province, Philippines Salvador, Michel A.; Narsico, Peter G.; Estudillo, Joel L.; Delantar, Jinky R.; Narsico, Lalaine O.
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.06.09.24

Abstract

This study examines the relationship between fiscal transparency and disbursement efficiency in a local government unit (LGU) in Cebu, Philippines, using publicly available 2024 fiscal data. Transparency is defined as the percentage of actual quarterly disbursement relative to the expected amount—25% of the annual budget per quarter—while efficiency measures the proportion of funds utilized. Both variables are derived from disbursement percentages, contributing to the strong positive correlation and unusually high regression coefficients observed. Linear regression analyses across four quarters reveal a consistent, statistically significant positive relationship between transparency and efficiency. Unstandardized coefficients (B) rise from 0.25 in Quarter 1 to 0.57 in Quarter 4, with Quarter 4 showing the highest standardized beta (β = 10.19, R² = 0.985). These results indicate that transparency increasingly influences efficiency as fiscal pressures mount toward year-end. The findings affirm transparency as a critical governance tool that aligns planned and actual disbursements to improve budget execution. Practically, enhanced transparency fosters accountability, strengthens fiscal discipline, and supports evidence-based resource allocation, which are vital for effective LGU policy and responsive public service delivery. However, the close operational linkage between transparency and efficiency warrants cautious interpretation of coefficient magnitudes. The study recommends performance-informed budgeting, improved monitoring, and inter-agency coordination to balance transparency with execution flexibility, optimizing resource use and governance outcomes in decentralized fiscal systems.
Psychological Well-Being and Social Support as Moderators of the Stress Coping–Performance Relationship Among University Students Uy, Heather Faith B.; Narsico, Peter G.; Estudillo, Joel L.; Delantar, Jinky R.; Narsico, Lalaine O.
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.06.09.25

Abstract

This study investigated whether stress coping skills predict academic performance among university students. Using data from 348 participants, a simple linear regression analysis was conducted. The results showed that stress coping significantly predicted academic performance, with the model explaining 12.4% of the variance (R² = .124). The overall regression was statistically significant, F(1, 346) = 49.00, p < .00001. The coefficient for stress coping was positive and significant (β = 0.184, SE = 0.026, t = 7.00, p < .00001), indicating that for each one-unit increase in coping ability, academic performance increased by 0.184 units on average. The intercept was also significant (β = 2.936, SE = 0.090, t = 32.62, p < .00001), representing the expected academic performance score when coping is at its average level. These findings suggest a meaningful positive relationship between students’ ability to manage stress and their academic outcomes. Students who use effective coping strategies, such as emotional regulation and proactive problem-solving, tend to perform better academically. 
Organizational Commitment as A Mediator of Employee Engagement and Retention Among Non-Teaching Staff: Evidence from Selected Universities in Cebu City Rico, Madelline E.; Polinar, Mark Anthony N.; Delantar, Alexander Franco A.; Delantar, Jinky R.
International Journal of Multidisciplinary: Applied Business and Education Research Vol. 6 No. 10 (2025): International Journal of Multidisciplinary: Applied Business and Education Res
Publisher : Future Science / FSH-PH Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijmaber.06.10.10

Abstract

Employee retention is a critical concern in universities, as frequent turnover is disruptive and increases operational costs. In Cebu City, non-teaching staff play a vital role in sustaining academic services, yet their retention often depends on how engaged and committed they feel toward their institutions. This study examined whether organizational commitment mediates the relationship between employee engagement and employee retention among non-teaching personnel in selected Cebu universities. Using a quantitative correlational design, survey data were gathered from 100 staff members and analyzed through descriptive statistics, Spearman’s rho, and structural equation modeling. Results revealed high engagement, strong organizational commitment, and generally positive retention intentions. Mediation analysis confirmed that while engagement directly predicts retention, commitment strengthens this link by fostering loyalty and value alignment. These findings suggest that recognition, fair policies, and growth opportunities enhance both engagement and commitment, leading to a more stable workforce. The study highlights the importance of non-teaching staff in ensuring institutional continuity and offers insights for higher education administrators on reducing turnover risk.
Co-Authors Delantar, Alexander Franco A. Estudillo, Joel L. Narsico, Lalaine O. Narsico, Peter G. Polinar, Mark Anthony N. Rico, Madelline E. Salvador, Michel A. Uy, Heather Faith B.