https://hdl.handle.net/20.500.12852/143 2026-04-05T16:11:32Z https://hdl.handle.net/20.500.12852/3628 Halal food and drinks: A phenomenological inquiry of an Islamic law perspective Oligo, Pinky Rose A. This study explores the lived experiences of individuals who adhere to Islamic dietary laws regarding the consumption of halal food and drinks. It investigates the influence of cultural and social factors on the perception and experience of halal consumption and examines challenges related to halal food certification. The research also aims to inform the development of marketing strategies for halal products. Seven Muslim participants were selected using purposive sampling, and subjected to one-on-one semi-structured interviews. A qualitative phenomenological approach was employed to analyze the data, resulting in seven key themes: (1) Lived Experience of Adherence to Islamic Dietary Laws, (2) Cultural and Social Influences, (3) Overcoming Challenges, (4) Understanding Consumer Perception, and (5) Recommendations for Improving Halal Offerings. The findings highlight that halal consumption is seen as a religious duty tied to faith, spiritual purity, and cleanliness. Cultural and social influences, particularly family traditions and community values, play a significant role in shaping halal dietary practices. However, challenges such as mistrust in halal labeling, counterfeit certifications, and vendor dishonesty were identified. Participants emphasized the importance of halal certification for ensuring compliance with Islamic law, but skepticism remained due to mislabeling. Recommendations for improving the halal food market include clearer labeling, dedicated halal sections in stores, and enhanced transparency through digital media and social platforms. Theoretical insights suggest that Information Processing Theory and the Health Belief Model (HPAM) can enhance halal labeling and marketing strategies. The study's practical implications emphasize the need for transparency, better certification systems, and culturally tailored marketing to boost consumer confidence and expand the halal market in multicultural settings. Abstract only 2024-12-01T00:00:00Z https://hdl.handle.net/20.500.12852/3339 Perceptions on flexible work arrangement and work motivation among employees of selected accounting firms Venturanza-Cagalcal, Yolyn D. This study, which aimed to determine the employee’s perception on flexible work arrangement and work motivation from different BIR accredited accounting firms in Iloilo City, utilized the descriptive-correlational research design. The respondents in the study were all the 52 regular and active employees in 4 BIR accredited accounting firms. Descriptive and inferential statistical tools were used in the analysis of the data such as frequency, standard deviation, and Cramer’s V. Results revealed that majority of the participants were aged 30 years or below, mostly females, unmarried, belong to the rank and file, have been working in flexible work arrangement schedule for 20 months or below, and travel less than 1 hour from residence to work. Majority of the respondents were very favorable of flexible work arrangements. The top three reasons why most respondents favored flexible work arrangement were that they feel safe and secure, it allowed them to work from home, and they were able to experience work-life balance. Results also revealed that majority of the respondents were very highly motivated and that employees’ perception on flexible work arrangement and work motivation did not differ according to personal characteristics. There were also no significant relationships among employees’ perception on flexible work arrangement and work motivation. This implies that flexible work arrangement now gained acceptance, and that workers in accounting firms are very highly motivated if they will be afforded with conducive working environment, they are safe, can improve personally, and that there is a good camaraderie. Abstract only 2023-12-01T00:00:00Z https://hdl.handle.net/20.500.12852/3091 Factors associated with the acceptability of the Electronic New Government Accounting System (eNGAS) among state universities and colleges in Iloilo Puga, Eric Jan G. The acceptance of Electronic New Government Accounting System (eNGAS) for state universities and colleges is the key to harmonizing financial transactions and reporting. However, only 25% (one out of four) in Iloilo, Philippines, have fully utilized this system despite the fact that the system is freely available and is prescribed to all government agencies by a circular from the Commission on Audit. This paper investigates the factors associated with the acceptability of the Electronic New Government Accounting System (eNGAS) among State Universities and Colleges in Iloilo. It utilized a descriptive-correlational research design. The respondents were the 59 personnel of the 3 State Universities and Colleges in Iloilo who were directly involved in the implementation of eNGAS. Results showed that respondents perceived eNGAS to be easy to use. Further, the adoption of the same was highly favored and highly accepted. Respondents also perceived the eNGAS to be very useful in all aspects in terms of information quality with slight variations in responses in terms of system quality and accuracy of the output specifically for personnel who are the would-be users of the eNGAS. This includes accountants, budget officers, cashiers, and disbursement staff. It appears that there seems to be no actual impediment to the adoption and implementation of eNGAS in terms of employees’ perception and attitude. However, the management of these state universities and colleges may want to look at some other variables apart from perception that prevent them from implementing the said system. Abstract only. 2023-06-01T00:00:00Z https://hdl.handle.net/20.500.12852/2524 Assessment of the performance of a faculty and employees’ multi-purpose cooperative Bedia, Mila del Castillo This study was conducted to assess the performance of the Faculty and Employees Multi-purpose Cooperative. Descriptive study with documental review and analysis was conducted and one-shot survey was applied to all cooperative members as of 2018 using total enumeration sampling. A self-administered questionnaire served as the tool to determine the profile of respondents, services provided by the cooperative and frequency rate of availment by members, overall utilization of loan proceeds by the members and benefits provided by the cooperative to its members. On the other hand, financial statements of the cooperative for the period 2014 to 2018 were used to analyze its financial performance. Results of the survey showed that majority of the respondents were 61 years old and above, male, married, permanent employees and regular members of the cooperative. Out of the listed loan services of the cooperative, livelihood and emergency loans were frequently availed by members. Frequency of loan availment is usually high except during those years where other government-owned and controlled agencies penetrated the interest of the cooperative members. Proceeds from loans were utilized by most members for a different purpose based on the nature of the loan. This condition signifies high demand for the cooperative lending services. High demand for lending services has a significant role in improving the profitability of the cooperative, hence the way for a cooperative to stay solvent. Profitability and solvency, however, were not the only bases for an excellent cooperative performance as set by the Cooperative Development Authority. It was determined through stability and liquidity ratios that the cooperative has considerably poor asset utilization and credit collection, which hinders profitability maximization. Overall, a continuous learning program through seminars and trainings pertaining to basic financial cooperative literacy could be of great help to educate all cooperative stakeholders in order to work together in protecting the X cooperative interests. This in turn will enable the cooperative to serve its members better and improve its operation in helping the members through a diversified service, other than lending. Abstract only 2022-07-01T00:00:00Z