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International Journal of Multidisciplinary: Applied Business and Education Research

ijmaber
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Published by Future Science

ISSN : - EISSN : 27745368 DOI : 10.11594/ijmaber

Core Subject : Economy, Health, Science, Social, Engineering,

Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Environmental Science Medicine & Pharmacology

International Journal of Multidisciplinary: Applied Business and Education Research is a peer-reviewed in a monthly basis that publishes full-length papers. it is to enhance the dissemination of knowledge across the multidisciplinary community. We are particularly interested in papers relevant to all disciplines. The editorial board is keep to receive articles that address all areas. The editorial board is keep to receive articles that address, inter alia, the following business scientific fields: General management International business trategic management Marketing Supply chain management Operations management Knowledge management Management of education Organization studies Entrepreneurship Small and medium enterprise Innovation Human resource management Information technology E-business Financial management and time series analysis. Education Social Sciences Science, Technology, Engineering and Mathematics (STEM) Economic Development Tourism Development Arts and Language Sports Theory Others The above areas are just indicative and the editors, in principle, welcome rigorous articles that encompass any scientific business and management field.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 1,836 Documents

154 155 156 157 158

Optimizing Financial Decision-Making: Use of Relevant Costing Techniques in Manufacturing Businesses in the Philippines Bongalonta, Atty. Michael B.
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.06.10.21

This study investigates the application and effectiveness of relevant costing among manufacturing businesses in Bulan, Sorsogon, with an emphasis on their impact on business performance. The research specifically assesses the extent to which relevant costing principles—such as identification of relevant and irrelevant costs, incremental analysis, pricing and cost control decisions, investment evaluation, and decision-making under resource constraints—are utilized by local manufacturing owners. Additionally, it examines key business performance indicators including gross profit rate, operating profit rate, and production yield rate, and explores the relationship between relevant costing utilization and business performance outcomes. Employing a quantitative research design that integrates descriptive and correlational approaches, the study surveyed 94 manufacturing business owners from a population of 124 registered entities, with data drawn from official local government records and audited financial statements spanning 2022 to 2025. Descriptive statistics revealed that relevant costing is “sometimes” applied in decision-making processes, with pricing and cost control decisions showing relatively higher utilization compared to incremental analysis and investment evaluation. Business performance analysis indicated low profitability levels, reflected by a gross profit rate of 17.46% and an operating profit rate of 3.75%, while production efficiency, measured by production yield rate, was moderate at 83.57%. Canonical Correlation Analysis established a statistically significant moderate relationship between relevant costing practices particularly in pricing, cost control, and investment appraisal and financial performance indicators.However, the inconsistent application of these practices limits their potential to fully enhance profitability, suggesting that other factors such as market dynamics and operational capabilities also influence business outcomes.

The Bachelor of Science in Accountancy Program of the University of Santo Tomas – Legazpi: A Program Review and Analysis Yanzon, Celeste T.; Mortola, Tressa Adelfa M.; Nacion, Marilou O.
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.06.10.34

The study looked into the Bachelor of Science in Accountancy (BSA) program of the University of Santo Tomas—Legazpi, specifically the provision of services classified into two major aspects: contextual and administration and management support, geared towards improving the performance of its graduates in the Licensure Examination for Certified Public Accountants (LECPA). Contextual aspects include classroom conditions, curriculum and instruction, admission and retention policies, internship requirements, off-campus activities, and library resources. Administration and management consist of moral and spiritual upliftment, financial support, facilities and services provision, and academic policies. It made use of the descriptive method with thirty-two (32) BSA graduating students surveyed through an electronically mailed researcher-prepared questionnaire. Frequency count, percentage, and weighted mean utilizing Likert scale were employed as statistical tools. A five-point rating scale for determining the learning environment's status and its effect on the respondents' readiness for the licensure examination was utilized. The results reveal that the institution has adequate and functional provisions in all aspects except in the areas of curriculum and instruction considered to be only moderate/acceptable. The areas of instructional competence and instruction were studied as having a very high impact, with a relationship existing between the latter and the readiness to take the board examination. The study recommends adopting intervention measures that include the modification of the existing curriculum; the objective evaluation and upgrade of admission and retention requirements to reasonable levels; and the continuous review, appraisal, and improvement of existing standards of instruction.

Assessment on the Effectiveness of Pseudo-Narcotics Training Aids to Candidate Coast Guard Detection Dogs Abas, Joselle Luz A.
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.06.10.36

This study examined the effectiveness of pseudo-narcotic training aids in replicating the scent profiles of real narcotic substances, specifically marijuana and methamphetamine hydrochloride (shabu), for training Coast Guard K9 narcotics detection dogs. A mixed-methods approach was used, combining performance evaluations of ten handler-dog teams with focus group discussions involving instructors, evaluators, and handlers. Findings revealed that dogs trained with pseudo-narcotics achieved perfect detection rates in most conditions and performed comparably to those trained with real substances, even in distraction-rich environments. However, real narcotics generally produced faster detection time and fewer false indications. Statistical analysis confirmed differences in detection speed without distractions, but no significant differences under distracting conditions. Thematic analysis highlighted six key factors: use in refresher training, the need for initial imprinting with real substances, legal and logistical benefits, environmental influences, scent differentiation challenges, and the role of evolving training technologies. The study concludes that pseudo-narcotics are effective adjuncts for maintenance and broad deployment. However, they cannot fully substitute for real narcotics in foundational imprinting. This study provides evidence that pseudo-narcotics can complement, but not fully replace, real narcotics in Coast Guard K9 training.

Enhancing The Growth and Yield of Bush Sitao Using Bio-Stimulants in the Philippines Dinero, Eugene Caesar H.; Frias, Jimlo C.; Sarona, Warren D.; Oñal, Paulino Miguel M.; Oñal, Jr., Paulino A.
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.06.10.22

The study aims to determine the effects of different levels of concentrations of bio-stimulant solution (BSS) in enhancing the growth and yield of bush sitao plant. The study was conducted at Bacolod City, Philippines. It was laid-out in RCBD (Randomized Complete Block Design) with 4 treatments, and replicated 4 times. Statistical analysis revealed a highly significant differences among treatments in growth parameters such as the flower initiation, plant height, weight of stems and leaves, and biomass from plants applied with 15% BSS (ɑlpha = 0.01). Furthermore, results indicated highly significant differences with yield parameters as well, namely the number of pods per plant, pod weight per plant, number of seeds per pod, total weight of 100-seeds, and the yield in kg/ha (ɑlpha = 0.01). The weight of stems and leaves and biomass accumulation were strongly correlated with the plant height while weight of roots were correlated moderately (ɑlpha = 0.01). Relatively, the number of pods per plant, pod weight, as well as the number of seeds per pods were strongly correlated with the yield. Based on excellent results of the study, for bush sitao it is recommended to apply BSS with a concentration of 15% in order to enhance the growth and yield of the plant. Furthermore the result could contribute to organic farming and food sustainability program being aspired in the whole world.

Motivation of School Administrators and Teacher Performance in Insular Areas of Sulu Province Ijing-Jalaidi, Nagra K.
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.06.10.23

This research is an examination of the relationship between school administrator job motivation and teacher performance in the outlying areas in the Sulu Province particulazrly Jolo district. Schools in remote locations may experience constraints such as resource limitations, social-politcal unrest, and logistic obstacles. In this context, the study examines whether APT motivation of Administrators impacts teacher effectiveness and school climate. The study used a descriptive-correlational survey design with 90 teachers and 10 administrators being utilized as data respondents through structured interviews. In the survey, agreement is achieved by the teachers with all interpretations of motivated administrators, although performance appears generally to be limited to motivation. Salient motivational practices were professional rewards, organizational support, and self-development experiences. In addition, collaborative, transformational influential leadership styles with open communication were found to be enhancing teacher engagement and improving instructional performance. Despite geographical and resource constraints, the motivation of administrators was high and it reflected increased teacher effectiveness. In order to address these issues further, it was suggested that different strategies, e.g., enhanced training programs, inter-school cooperation, and equitable resource allocation be implemented. The results emphasize the importance of motivated managers in maintaining teacher productivity and teaching quality in disadvantaged and hard-to-reach areas. The author indicates that to improve teacher dedication and student learning effects, the enhancement of leadership motivation is required. Recommendations are for policy reforms, enhanced communication and community involvement strategies to give support for school leadership in insular provinces such as Sulu.

Extent of Use and Effectiveness of Learner-Centered and Teacher-Centered Approaches Among Senior High School Teachers in Jolo Ladjahasan, Al-Micha-el D.
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.06.10.24

This research explored the utilization and effectiveness of teacher-centered (TC) and student-centered (LC) methods in public and private senior high schools LIA Jolo. More particularly, its aims were as follows: (1) to ascertain the extent of usage of TC and LC methods; (2) to explore variations in the usages according to school type; (3) to assess their efficiency; (4) to make comparisons of efficiency by category according both categories of schools and types of teachers profile. All Senior High Schools, both public and private with a census of 139 teachers participated. Surveys were used to collect information about the use of and perception of effectiveness of both approaches. Descriptive and inferential statistics were used to analyse the significant differences on under school type, teachers’ demographic profile. Results show that both LC and TC are widely implemented in public and private schools, however they significantly differ. LC is more common in private schools and TC prevails in public schools. The results also showed that LC is highly preferred compared to TC in terms of perceived effectiveness by the respondents. LC was rated more effective by private school teachers (93) when compared with public schools teachers (46). In contrast, TC did not differ significantly in its effectiveness among public versus private schools. Furthermore, teachers' gender and age were not relevant where the perceived usefulness of both approaches was concerned.

Parental Involvement in Follow – Up Learning Activities Relates to the Children’s English Language Skills Among Grade III pupils in the District of Castillejos, Division of Zambales, SY 2015 – 2016 Corcoro, Lesley – Anne 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.06.10.25

The objective of the study was to ascertain the relationship between Grade III students' English language proficiency and parental participation in follow-up learning activities in the District of Castillejos, Division of Zambales, during the school year 2015–2016. The questionnaire was the primary tool used to collect data from 150 parent respondents in this study, which used a descriptive research design. According to the survey, the average parent-respondent is a housekeeper, a high school graduate with an income below the poverty line, and a member of a household consisting of three to five people. It is determined that parental participation in follow-up learning activities is "sometimes practiced." According to the pre-test results, the students' English language proficiency "does not meet the 75% DepEd expectation." The post-test findings were excellent. Additionally, the results indicated that there was no significant difference in parental participation when parent responses were categorized by profile, nor was there any difference in English language proficiency. Additionally, a strong correlation between academic achievement and parental participation was discovered. However, there is significant difference on the pre- and post – test performance of the students. Based on the summary of the investigation and conclusions arrived at, the researcher offered the following recommendations as to, have better academic performance, parents are encouraged to actively involved in making follow – up on the progress of their children; that the school should commit parents involvement especially those with children who are performing low in school;

Teachers’ Readiness in Phonemic Awareness Instructions and the Reading Performance of the Grade II Pupils Zone 4, Division of Zambales Abay, Lovelyn Martin
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.06.10.26

Before a child learns to read printed materials, they need to become aware of how sounds in words work. Thus, a child needs to be phonemically aware to become a reader. One factor that could be associated with this is the readiness of teachers in phonemic awareness concepts before they teach for the pupils to spontaneously acquire phonemic awareness. This study of teachers’ readiness in PA (Phonemic Awareness) instructions’ relationship to reading performance of Grade 2 pupils builds upon this body of research by utilizing descriptive correlational research. This study examined further the relationship of the eighteen (18) teacher respondents’ profile and their readiness in PA Instructions which revealed that highest educational attainment variable and attendance to seminars, trainings and workshops focusing on phonemic awareness is moderately associated with their readiness in PA instructions. Participants of the study are 497 Grade 2 pupils from nine (9) schools in Zone 4 Division of Zambales. Results revealed an improvement in the reading performance of the pupil participants, through a PHIL-IRI (Philippine Informal Reading Inventory Test- Oral Reading Test), as a result of highlighted readiness in PA Instructions. The conclusion that there is a significant relationship of the teachers’ readiness in PA instructions and reading performance of Grade 2 pupils offer important information for teachers, educational leaders and other professionals to conduct professional development activities such as seminars, training, and workshops to ensure that the teachers are updated to the needs of the present generation of learners.

Bullying Victimization, Perpetration and Bystander Experiences of Learners in San Guillermo National High School Samson Jr., Ernesto M.
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.06.10.27

This research outlined the situation regarding bullying victimization, perpetration, and bystander experiences among students at San Guillermo National High School for the academic year 2022 – 2023. This study employed a quantitative approach. A probability sampling method was utilized to identify the sample. The respondents' views on bullying were assessed based on their profile variables. A majority of those surveyed are women. The average age of those surveyed is 16.11. Eighth grade has the highest number of participants. Most of the respondents faced bullying (victims). The majority of them observed other students experiencing bullying (bystanders). Fewer respondents have become bullies towards other learners (bullies). Most bullying incidents occur in homeroom classes. Bullies usually target their peers. The reasons for it lie in physical attributes. Most of the time, the parents and the school are unaware of the bullying incidents. A notable disparity exists in how respondents perceive things when categorized by gender and grade level. The perceptions of the respondents show no significant differences when categorized by age. It is hence advised to educate teachers, students, and parents regarding Republic Act No. 10627, referred to as “The Anti-Bullying Act of 2013,” and DepEd Order No. 40, series of 2012, known as the “DepEd Child Protection Policy.” Developing an Intervention Program to tackle bullying events in schools is essential as well.

The Power of Digital Platforms in Tourism: A Communication Strategy Analysis Maravilla, Wes Harven Guillemer
International Journal of Multidisciplinary: Applied Business and Education Research Vol. 6 No. 7 (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.06.07.01

The study investigates the impact of digital platforms on English purposive communication in the tourism sector. The study employed semi-structured interviews among tourism practitioners in Boracay, Philippines, which contrasted the strategies on online engagement through different digital platforms. Key findings indicate that digital platforms have changed the communications landscape in terms of the tools to book directly, the scope to market oneself through social media and how efficiency in communications can be increased. These advances also encourage the expansion of the tourism by encouraging competitive customer interaction, easy market access and smooth transactions. The research also highlights some challenges that the tourism businesses face, such as how to handle negative online comments, the demand to keep faster pace of change in the digital world, difficulties related to languages and time zones. The study highlights the strategic role played by the digital platforms and good purposive communication in English language for fostering the growth of tourism.

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Froilan D. Mobo

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Froilan D. Mobo

Contact Email fd.mobo@pmma.edu.ph

Phone +6281331990313

Journal Mail Official editor@babmrjournal.org

Editorial Address Griya Shanta Eksekutif P470 Lowokwaru, Malang, Indonesia 65141

Location Kab. malang, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Froilan D. Mobo

Contact Email
fd.mobo@pmma.edu.ph

Phone
+6281331990313

Journal Mail Official
editor@babmrjournal.org

Editorial Address
Griya Shanta Eksekutif P470 Lowokwaru, Malang, Indonesia 65141

Location
Kab. malang,

Jawa timur

INDONESIA