Bea Eloisa B. Balunan

This quantitative study looks at the factors— (1) Information; (2) monitoring strategies; and (3) awareness of the existence of operational plans— that influence the implementation of the Municipal Ordinance No. 425, Series of 2019 in the Municipality of Bansalan, Davao del Sur. This study was anchored on Edwards III’s Policy Implementation Model, which asserts that factors (communication, resources, disposition, and bureaucratic structure) influence the extent of implementation. The respondents in the study were establishment owners in the municipality’s public market affected by the ordinance, to whom survey questionnaires were distributed. The respondents are the establishment owners reflected in the masterlist given by the Local Economic Enterprise Management Office, specifically from the grocery section, eater/carenderia, bakeshop, softdrinks retailer and refreshment. The results show that the level of implementation of the ordinance is high. However, it is not fully implemented due to factors such as a lack of consistency of implementation, which can be attributed to the lack of monitoring strategies. Indeed, the extent of implementation is influenced by the three specific factors focused on in this study.

Shinily Faith H. Agbon, Dazzel A. Anacio, Minette Paula A. Duga, Marielle O. Rico, Mharianne M. Vinculado, and Lovely V. Paasa

Cooperatives face challenges related to weak collaboration and cooperation among members, which hinder their primary purpose in the community’s sustainable development. This research aimed to determine the influence of two CSR practices—economic and philanthropic responsibilities—to the members’ commitment in selected multipurpose cooperatives in Davao City. Grounded in the Pyramid of CSR and Organizational Commitment Theory, this quantitative descriptive-correlational study involved 155 regular members of three selected cooperatives. Using purposive sampling, data were gathered through survey questionnaires and analyzed using IBM SPSS and Jamovi. The findings indicated a significant relationship between CSR and members’ commitment. The findings also indicated that both CSR practices significantly influence members’ commitment, as evidenced by the R² of 0.633 and p-value of 0.000. It is recommended that cooperatives conduct member-centric CSR planning, enhance financial accessibility, and conduct long-term CSR impact analysis. Future research may explore other aspects of CSR within the multipurpose cooperatives context.

Joanna Danielle G. Ang , Pam Danica L. Dy , Camille Kate Manalastas, John Paul D. Sapsal , Trisha L. Yu , Jabez Tyron L. Yu, and Bai Charity P. Pandita

A descriptive-correlational quantitative design was employed to determine how needs satisfaction from organizational affiliations influences the perceived work readiness of 202 Accountancy Cluster graduates from Ateneo de Davao University from 2022-2023. Most respondents were affiliated with academic clubs and employed in commerce and industry. Perceived work readiness was high, with graduates showing moderate satisfaction in their needs for achievement and affiliation. Multiple regression indicated that only needs for achievement and affiliation significantly influenced work readiness. Moderation analyses using Hayes’ PROCESS Macro indicated that the predominant organizational role significantly strengthened the relationship between both achievement and affiliation satisfaction and work readiness, whereas the type of organizational affiliation did not. These results highlight that focus should not only be on academic performance but also on opportunities for self-achievement and interpersonal development to enhance work readiness in the Accountancy profession. These inferences should be interpreted cautiously given indications of heteroscedasticity, which may affect conventional OLS standard errors and significance tests.

Jem Kimberly R. Obenza, Jefrey T. Labasan, Mariah Coleen D. Panagdato, Carlos A. Dagohoy, Nash Terron A. Garcia, and Cleofe Arib

Financial literacy is crucial for young adults, yet many young Filipinos struggle with saving, budgeting, and long term financial planning. Since much of the financial learning comes from home, parents influence their financial management through their parenting styles, authoritative, authoritarian, or permissive. This study aimed to determine how one’s perceived mother and father’s parenting style affect their financial literacy levels. The researchers employed a quantitative descriptive causal-comparative method; data was gathered from a total sample size of 170 undergraduate students at Ateneo de Davao University through a Poisson distribution sampling, in which students are chosen randomly and had a fixed chance of being selected. Data collection involved a combination of standardized and validated questionnaires where it utilized Google Forms. Data results showed that the majority of the respondents perceived both their mothers and fathers as having an authoritative parenting style. Most of the respondents were female, belonged to the School of Business and Governance, classified as Christians and lived in a household size containing 3-4 members. Respondents demonstrated high financial knowledge, behavior, and well-being scores indicated young adults’ progressive understanding of finance. One-way ANOVA was conducted to determine if there was a significant difference between the variables. Findings revealed no statistically significant difference in financial literacy levels based on their parents’ parenting style, suggesting that financial literacy among young adults may be shaped by several external factors rather than parenting styles alone. The study suggests that future studies should examine other influential and external factors, such as socioeconomic background, school-based financial programs, or peer influences.