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

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Perceptions Toward the Use of Digital Learning Resources Versus Traditional Textbooks in Studying Core Accounting Subjects Among Accountancy Students of Cavite State University Main Campus, S.Y. 2025–2026 Ortega, Jewel Joyce B.; Sustrina, MariaIsolde R.; Ilagan, Mary Grace A.; Desepida, Maria Cristina L.; Bigalbal, Elizabeth D.; Corpuz, Jaysi T.; Trangia, Leonil P.; Soriano, Meiri Gleidelle A.; Salvador, Kristine Nicole T.; Laguardia, Izzel Mae F.; de Mesa, Mayrine Angel S.; Naines, Ameeryl Precious D. Naines; Aguilar, Dolores L.
International Journal of Multidisciplinary: Applied Business and Education Research Vol. 7 No. 1 (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.07.01.25

Abstract

A cross-sectional study was conducted in a state university in the Province of Cavite which covered the academic year 2025-2026 and explored the perceptions of accountancy students toward the use of digital learning materials as against traditional textbooks in studying core accounting subjects. Specifically, it aims to characterize the participants in terms of age, gender, year level, and monthly family income, investigate how often and in what situations accountancy students use digital and printed textbooks, examine the advantages and disadvantages of using both materials in learningaccounting core subjects, and recognize preferences. The research employed both quantitative and qualitative research with emphasis on the students’ experiences and perceptions. The entire population of 242 students enrolled under the accountancy program were included in the data collection applying in-depth and key informant interviews and focus group discussions, per year level. Responses were decoded manually following the steps of thematic analysis of Braun and Clark (2006). The findings revealed that printed textbooks remain as the main learning resources for students, with most indicating that they “often” use them while studying as a foundational resource. In contrast, digital materials are “often” utilized to augment the learning process. Further, the demographic profile of the participants is not a factor on the perceptions of students towards both digital and traditional learning materials; rather, the context of use is the main driver of their preference between digital and traditional learning materials. Students alternately use both printed and digital materials, allowing one to supplement the gaps of the other.
Determinants of Tax Compliance Among Micro Food Businesses in Cavite, Philippines Banaag, Aeriel Louh Reign V.; Ilagan, Florindo C.; Bigalbal, Elizabeth D.; Aguilar, Dolores L.; Desepida, Maria Cristina L.; Corpuz, Jaysi T.; Apostol, Tricia Claire D.; Ramos, Queen Aizaell P.; Tan, Princess Mae D.; Cruz, Nobel Victoria S.; Quite, Lyka Mae P.; Valencia, Hannah Nicole G.; Casiño, Aeron Charles H.; Noceda, Rowena R.
International Journal of Multidisciplinary: Applied Business and Education Research Vol. 7 No. 1 (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.07.01.31

Abstract

The study focused on addressing existing gaps in the literature by examining the extent of perceived factors that influence the tax compliance of micro food businesses in selected areas of Cavite. It aimed to (1) determine the business profile of micro food businesses in selected areas of Cavite, (2) identify the level of perception of each of the perceived factors such as tax literacy and awareness, enforcement of tax laws, tax modernization, perception of the tax system, and cost of compliance, (3) examine the level of tax compliance, and (4) assess the effect of perceived factors on tax compliance of the participants. In this quantitative study, descriptive and explanatory research designs were used. The study utilized survey questionnaire answerable using a four-point Likert scale. A sample size of 385 was obtained using a proportionate stratified sampling technique, descriptive statistics and regression analysis were applied to interpret the collected data. Level of tax compliance, showed an overall mean of 3.19 and a standard deviation of 0.64. The determinants of tax compliance among micro food businesses in Cavite found that tax literacy, perceived enforcement of tax laws, tax modernization, perception of tax system fairness, and cost of compliance positively affects compliance. Findings revealed that tax literacy and awareness, improved implementation and enforcement of tax laws, enhanced tax system modernization, and the financial and procedural efforts associated with taxation significantly influence tax compliance among micro food businesses. 
Co-Authors Apostol, Tricia Claire D. Banaag, Aeriel Louh Reign V. Bigalbal, Elizabeth D. Casiño, Aeron Charles H. Corpuz, Jaysi T. Cruz, Nobel Victoria S. de Mesa, Mayrine Angel S. Desepida, Maria Cristina L. Ilagan, Florindo C. Ilagan, Mary Grace A. Laguardia, Izzel Mae F. Naines, Ameeryl Precious D. Naines Noceda, Rowena R. Ortega, Jewel Joyce B. Quite, Lyka Mae P. Ramos, Queen Aizaell P. Salvador, Kristine Nicole T. Soriano, Meiri Gleidelle A. Sustrina, MariaIsolde R. Tan, Princess Mae D. Trangia, Leonil P. Valencia, Hannah Nicole G.