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

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Financial Management Practices and Financial Accounting Standards Compliance Among Micro and Small Enterprises in Selected Cities of Cavite Singson, Nicole Ashley; Bigalbal, Elizabeth D.; Ilagan, Florindo C.; Sustrina, Maria Isolde R.; Desepida, Maria Cristina L.; Corpuz, Jaysi T.; Arayata, Sophia Marie; Paraiso, Kyle Raine; Digal, Cyren Jade S.; Lurcha, Kim Aaron; Bacotoy, Jannah Marie; Abutin, Hazel Jhem; Cabacungan, Crissamiene Nazarre C.; Fidel, Betsy Rose S.
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.07.01.19

Abstract

This study examined the relationship between Financial Management Practices (FMP) and compliance with Financial Accounting Standards (FAS) among Micro and Small Enterprises (MSEs) in Dasmariñas, Imus, and General Trias, Cavite. It provides insights into how MSEs can enhance their financial practices and accounting compliance to achieve microenterprises sustainability and accurate financial reporting. A descriptive-correlational research design was employed, utilizing primary data collected from 384 Department of Trade and Industry (DTI) registered MSE owners and managers through online and printed questionnaires. Responses were measured using a four-point Likert scale, and the relationship between FMP and FAS compliance was analyzed using Spearman’s Rho correlation. The results showed that MSEs exhibited a high level of financial management practice and a high degree of compliance with financial accounting standards. Inventory management emerged as the most frequently practiced FMP, while the Statement of Profit or Loss (SPL) was the most prepared financial statement. When grouped according to business profile, no significant differences were found in the level of FMP implementation or FAS compliance. However, a strong and statistically significant positive relationship was observed between FMP and FAS compliance. In conclusion, the findings indicate that effective financial management practices contribute to higher levels of compliance with financial accounting standards among MSEs, regardless of business profile. MSEs that consistently apply sound financial management practices are more likely to produce accurate and reliable financial statements.
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 Abutin, Hazel Jhem Aguilar, Dolores L. Apostol, Tricia Claire D. Arayata, Sophia Marie Bacotoy, Jannah Marie Banaag, Aeriel Louh Reign V. Bigalbal, Elizabeth D. Cabacungan, Crissamiene Nazarre C. Casiño, Aeron Charles H. Corpuz, Jaysi T. Cruz, Nobel Victoria S. Desepida, Maria Cristina L. Digal, Cyren Jade S. Fidel, Betsy Rose S. Lurcha, Kim Aaron Noceda, Rowena R. Paraiso, Kyle Raine Quite, Lyka Mae P. Ramos, Queen Aizaell P. Singson, Nicole Ashley Sustrina, Maria Isolde R. Tan, Princess Mae D. Valencia, Hannah Nicole G.