GROUP 1

BSA- 3M
Morales, Rosemarie
Members: Intal, Mary Anne
LIngad , Janina
Matic, Adrian
Salenga, Justine
Tiodin, Blessed Joy
Waje, Abigail
Title 1: Effect of Train law to the salary of selected Teachers in
DHVSU
Statement of the Problem

The study attempts to determine the Effect of Train law to the salary of selected Teachers in DHVSU.
Specifically, it sought to answer the following questions

1. How the demographic profile of the respondents may be described in term of:
1.1 Gender
1.2 Age
1.3 Civil status
1.4 Monthly income
2. How does the respondents allocate their salary in terms of Household Expense:
2.1 food
2.2 utilities
3. How does the respondents allocate their salary in terms of Personal Expense:
3.1 Clothing
3.2 Education
3.3 Health
3.4 Savings & Investment
3.5 Transportation
3.6 Leisure and entertainment
4. How much is the increase to their salary?

Research Instrument

The study’s main data gathering instrument is an adopted questionnaire from Abel et al., (2017). To
obtain the necessary information, the questionnaire is divided into two parts. The first part identifies the profile of
the respondents. The second part is intended to determine the effects of TRAIN Law to the salary of teaching
employees.
Review of Related Literature

Inflationary Effects of Train Law to the Lifestyle of Teaching

Employees in a Private Institution
The paper empirically investigates the nexus between business regulations and shadow
economy in Nigeria using vector autoregressive (VAR) model and covering the period 1996 to 2018. The
ground for selecting the VAR model is to reveal the direct consequences of explanatory variables on the
explained variable. The corroboration from the VAR reveals that growth in the shadow economy of the
preceding period has been adapting well to the present level. However, the statistically insignificant
negative relationship between the quality of institutions (proxy by the index for Rule of Law (LOGRULP))
and shadow economy implies that the quality of institutions is not significant in diminishing shadow
economy in Nigeria. Furthermore, a 1% increase in the regulation quality escalates the present level of
shadow economy by 0.148340%. As such, range of policy measures to contend against shadow economy
should be vigorous. That is, it should accommodate a comprehensive option of applications and models,
which can be utilized in diverse status and conditions as they appear.

Republic act of 10963 Train Law

President Rodrigo Roa Duterte sign into law Republic Act No. 10963, otherwise known as the
Tax reform for acceleration and inclusion (train) act the first package of comprehensive tax reform
program(CTRP, on December 10,2017 in Malacañang. The train law will provide hefty income tax cuts
for majority of Pilipino Tax players while raising funds to help the government to support the
government to accelerated spending to be build, build, build program and social services programs.

This tax reform package corrects a longstanding inequality of the tax system by reducing
personnel income taxes by 99% of tax payers, thereby giving them the much needed relief after 20 years
of non- adjustment of the tax rate and brackets. This is the biggest Christmas and New Year gift the
government giving to the people as stated by Manasan, Rosario G. (2017 August)

Despite various reports over the years, the tax system in the Philippines continues to suffer from
chronic weakness. Tax rates are relative high to the country’s ASEAN neighbors, yet revenue remains
low. Filipino individual tax payers are overburdened by personal income tax brackets that have not been
indexed to inflation, resulting in bracket creep. The real value on excise tax on petroleum products have
been eroded by inflation and the schedule is characterized by the number of exemption and rates that
are low by international standards. The value added tax base has narrowed from excessive exemptions
(Manasan 2017) Because of this, the administration’s first several reform package under the
Comprehensive tax reform was filed as house bill(HB) No. 4774 in January 2017 at the lower house and
senate bill. These bills seek to reform the structure of the personal income tax, value added tax and
excise tax on petroleum products and automobiles Recto, R .et,al.,92017.

The train law amend s to several provisions of the National Internal Revenue Code of 1997(tax
code) such as individual taxation passive income for both individuals and corporation, estate tax, donor
tax, value added tax(vat), excise tax and documentary tax.

The national tax research Center’s guide to Philippine taxes (publish in 2016) outlines the
general provision of tax laws in the Philippines. The governments particularly on the TRAIN law were
stressed; the department of trade and industry (DTI) allayed the fears that higher excise tax on fuel
products due to the tax reform acceleration and inclusion (Train) law would have minimal effect on the
price of the basic commodities. He adds that some manufactures may not adjust the suggested retail
price of their products even if the fuel products would increase. This is simply because in increase in the
price of fuel products is pegged only at 7-8% and only small portion of the production cost of a product
is attributed to the use of fuel (Department of Finance (2017, December 27).

https://research.lpubatangas.edu.ph/

http://www.ntrc.go.ph/image/publication/guide-to-philippine-taxes2016/value-added-tax-pdf

https://www.dof.gov.ph/index.php/ra-10963-train-law-and-veto-message-of-the-president/

http://www.officialgazette.gov.ph/2017/12/27/republic.act-no-10963/

Title 2: Factors Influencing the Learning of Accounting

Information Systems among Don Honorio Ventura State
University Accountancy Students
Statement of the Problem
The study aimed to answer and determined the Factors Influencing the learning of accounting
information systems among DHVSU Students.

1. How the demographic profile of the student may be described in term of:

1.1 Age

1.2 Sex

1.3 Year

2. How may accountancy students described the factor influencing the learning of accounting
information system in terms of: (Vatanasakdakul & Aoun , 2011)

2.1 Teaching Style

2.2 Teacher Support

 2.3 Entrance to University

2.4 Critical Thinking

2.5 Coherent Curricular

2.6 Appreciation of AIS

2.7 Prerequisite courses

2.8 Prior Knowledge

2.9 Timing of AIS

2.10 Teachers Skills

3. Is there significant relationship between :

3.1 Demographic profile of the respondents and factor influencing the learning of accounting
information system?

4. Base on the results, what will be the recommending factors in influencing the learning of accounting
information system strategies to be proposed?

Research Instrument
The study’s main data gathering instrument is an adopted questionnaire. To obtain the
necessary information, the questionnaire is divided into two parts. The first part identifies the profile of
the respondents. The second part is intended to determine the Factors Influencing the learning of
accounting information systems among DHVSU Students. The researchers will be using likert scale
method in conducting survey questionnaire to accurately determine the Factors influencing the learning
of accounting information systems among DHVSU Students.

Appendix . Research questionnaire

Hypothesis No Question Answer choices

Very Not Neutral important Very

important important
not
important
Teaching style 1 Students' participation and
discussion in the classroom
(H1)

2 Presentations of the lessons by

students

3 Creating free and unconditional

terms for questions and answers
Teachers' 4 Teachers' encouragement
support (H2)
5 Teachers' support from students
over the semester

6 Appropriate treatment of
teachers
7 The teacher's emphasis on
classroom training

8 The teacher's emphasis on the

chapters set by the Ministry of
Science

Note: Imagine that two of your friends at the same time have entered the graduate degree. Given the fact that
the first person has a continuous undergraduate degree and another one has a discontinuous undergraduate
degree, please answer three questions in the third hypothesis.

Entrance to 9 The first person's learning speed

is greater
university (H3)
10 The first person's interest is
greater

11 The first person has a deeper

understanding of the content

Critical thinking 12 Stimulating students to interact

(H4) and try

13 Asking questions that lead to the

beginning of thought

14 Use of negotiation style

(discussion)
15 A class whose students
participate in asking and
answering while the class
presentation if they are not
convinced
 16 a class that students distinguish
between current learning and
the prior one

Appreciation of 17 Emphasis on the applicability of

the content presented in the
AIS (H5)
class

18 Paying attention to the position

and role of AIS in the
accounting profession

19 Introducing objective questions

related to the accounting
profession

20 The emphasis on the

widespread use of AIS and its
undeniable role in the
profession

21 Emphasizing that the AIS

provides more comprehensive
information with greater speed
and ease

Coherent 22 The coherence of the topics

curriculum included in the headings with
structure (H6) the main purpose of the lesson

23 Coherence between the

headings and application of AIS
in the professional environment

24 proper arrangement of the

syllabus
Timing of AIS 25 Giving AIS lessons in the early
course (H7) semesters
 26 Giving AIS lessons in the final
semesters

Prerequisite 27 The introduction of the lesson

course (H8) Entitled "AIS preparations"

course in undergraduate
courses increases the
understanding of the AIS
course at the undergraduate
level.
28 The introduction of the lesson
entitled "AIS preparations"
course in undergraduate
courses will make the AIS
course more practical in the
postgraduate course.
29 The introduction of the lesson
entitled "AIS preparations"
course in undergraduate
courses enhances the coverage
of important and applied
headlines during the
undergraduate course.
30 The introduction of the lesson
entitled "AIS preparations"
course in undergraduate
courses enhances the power of
use in the postgraduate course.
Note: Answer the three questions according to the following text.
"Despite the fact that the previous background of IS can lead to an increase in understanding of AIS, this may
lead to resistance to learning incompatible content."
Prior 31 Students who have been linked
knowledge to the computer environment
have a higher level of AIS
(H9) learning.
32 Students who have completed
the course "Computer
Application" in the past have a
higher level of AIS learning.

33 Students with a computer-

based experience and working
 with the software have a
higher level of AIS learning.
Teachers' 34 The teacher's knowledge is
characteristics effective on the level of
student learning.
(H10) 35 The method of content
transfer by the teacher is
effective on the level of
student learning.
36 The teacher's favorable
relationship with students is
effective on the level of
student learning.
37 Master's ability and mastery
over the content is effective on
the level of student learning

Review of Related Literature

Factors influencing the learning of Accounting Information Systems (AIS): Evidence from Iranian
students

The current paper aims to investigate factors affecting the students' learning of the concepts of
the accounting information systems (AIS) in Iran. The statistical population of the study is the accounting
and auditing students (Master's degree) who have the lesson of AIS at State and Private Universities, as
well as the Institutes of Higher Education in 2017. The Likert scale has been used to design
questionnaires. Further, the data were analyzed using Structural Equation Modeling (SEM) with the
Partial Least Squares (PLS) technique. Overall, after analyzing and comparing the results of the
hypotheses, it was found that respectively “assistance to students ", " the power of critical thinking",
"academic professors skills", "kind of transition to university", "AIS course structure", " proper timing of
AIS presentation ", "presentation of a prerequisite course" and, finally, "appreciation of AIS" have the
greatest impact on the level of student learning in AIS lesson. The results of this paper showed that
"teaching style" and "having the previous background of the information system concepts" do not have
a statistically significant effect on students' general learning. Without any overstatement, this paper will
warn educational authorities in emerging countries that lack of attention to factors affecting university
students' learning can have serious consequences for the market of a country. Other than that, this
paper will make university professors aware of effects of effective methods for better student learning in
the field of information technology, so that they can make a better assessment of the importance of AIS
course.

Students' Approaches to Study in Introductory Accounting Courses

 (Elias, 2005) examine the relationship between student academic performance and surface and
deep approaches. The result of this research indicates that there is a significant relationship between
the score of students and their use of the deep approach.

Teaching and Educational Note: The use of live cases in the accounting information systems course

Hackbarth et al. (2010) also investigated the impact of the training environment (computer
class, traditional class, or combination of traditional and computer classes) on the trainee’s expertise.
They found that the integrated training environment had the best influence on students ’effectiveness.

Accounting information system (AIS) has

an
important role in the business process to
provide business
activities. The quality of accounting
information system will
influence stakeholder in making the right
decision based on that
system because financial is the most vital
aspect of the business
process. From literature study, the
relationship between AIS with
a business process can be analyzed.
PRISMA is used as a
methodology in conducting this systematic
literature review.
Literature is obtained from collecting
articles in accounting
information system topic on Google
Scholar from the latest
publication and indexed in a reputable
database. After selecting
the article with some criterion, we get 36
articles that relevance
for a systematic literature review. The
result shows that there are
many technologies which used to develop
modern AIS on the
latest research in this field. Furthermore,
there are many factors
that can influence the quality of AIS. The
analyzed result shows
that most of the articles are studied about
data and information
quality and also management as influence
factor of AIS
implementation in an organization.
Accounting information system (AIS) has
an
important role in the business process to
provide business
activities. The quality of accounting
information system will
influence stakeholder in making the right
decision based on that
system because financial is the most vital
aspect of the business
process. From literature study, the
relationship between AIS with
a business process can be analyzed.
PRISMA is used as a
methodology in conducting this systematic
literature review.
Literature is obtained from collecting
articles in accounting
information system topic on Google
Scholar from the latest
publication and indexed in a reputable
database. After selecting
the article with some criterion, we get 36
articles that relevance
for a systematic literature review. The
result shows that there are
many technologies which used to develop
modern AIS on the
latest research in this field. Furthermore,
there are many factors
that can influence the quality of AIS. The
analyzed result shows
that most of the articles are studied about
data and information
quality and also management as influence
factor of AIS
implementation in an organization.
Accounting information system (AIS) has
an
important role in the business process to
provide business
activities. The quality of accounting
information system will
influence stakeholder in making the right
decision based on that
system because financial is the most vital
aspect of the business
process. From literature study, the
relationship between AIS with
a business process can be analyzed.
PRISMA is used as a
methodology in conducting this systematic
literature review.
Literature is obtained from collecting
articles in accounting
information system topic on Google
Scholar from the latest
publication and indexed in a reputable
database. After selecting
the article with some criterion, we get 36
articles that relevance
for a systematic literature review. The
result shows that there are
many technologies which used to develop
modern AIS on the
latest research in this field. Furthermore,
there are many factors
that can influence the quality of AIS. The
analyzed result shows
that most of the articles are studied about
data and information
quality and also management as influence
factor of AIS
implementation in an organization.
Factors Influencing Accounting Information System Implementation

Accounting information system (AIS) has an important role in the business process to provide
business activities. The quality of accounting information system will influence stakeholder in making
the right decision based on that system because financial is the most vital aspect of the business
process. From literature study, the relationship between AIS with a business process can be analyzed.
PRISMA is used as a methodology in conducting this systematic literature review. Literature is obtained
from collecting articles in accounting information system topic on Google Scholar from the latest
publication and indexed in a reputable database. After selecting the article with some criterion, we get
36 articles that relevance for a systematic literature review. The result shows that there are many
technologies which used to develop modern AIS on the latest research in this field. Furthermore, there
are many factors that can influence the quality of AIS. The analyzed result shows that most of the
articles are studied about data and information quality and also management as influence factor of AIS
implementation in an organization.

https://www.researchgate.net/publication/
337970437_Factors_influencing_the_learning_of_accounting_information_systems_AIS_Evidence_from
_Iranian_students

https://www.sciencegate.app/document/10.1016/s0748-5751(98)00020-7

https://www.tandfonline.com/doi/abs/10.3200/JOEB.80.4.194-199

Title 3: Financial Literacy and Financial Planning Among

Teachers of Don Honorio Ventura State University
Statement of the Problem
1. How the demographic profile of the respondents may be described in term of:

1.1 Age

1.2 Sex

1.3 Marital Status

1.4 Educational Qualification

1.5 Years of Service

2. How may the respondents describe the financial literacy and financial planning in terms :

2.1 Financial Knowledge

2.2 Financial Behavior

2.3 Financial Attitudes

2.4 Budgeting and Tax Planning

2.5 Managing Liquidity

2.6 Financial Large Purchases

2.7 Protecting Life Assets

 2.8 Investing Savings

2.9 planning Retirement and Estate

3. Is there significant relationship between :

3.1 Financial Literacy

3.2 Personal financial Planning

Research Instrument
Review of Related Literature
Teachers are the most influential people in our society. Apart from academics, they have the
ability to positively affect many aspects of people’s lives. By having financial literacy and managing
personal finance properly, they can become a role model to the students and help to develop fiscally
and socially responsible citizens. An individual with good financial sense may plan better his/her
personal finance, particularly teachers who are key contributors in the development of society. In this
back ground, this study has been conducted to know the critical factors using factors analysis in
enhancing the Financial Literacy Levels and study their impact on select variables of Financial Planning
among teacher of higher education. The study found that the level of financial literacy among the
teacher of higher education is satisfactory. It demonstrates the importance of contextual variables that
may influence financial literacy and personal financial planning. It also explored the relationships among
the select variables of financial literacy and personal financial planning using a methodology that is free
from influence of the attribute of the respondents. Study found that the majority of teachers of higher
education have a high level of financial literacy, aware of various aspects of personal financial planning
and able to plan on their own irrespective their subject. It found that major factors such as Retirement
Planning, Tax Planning & Control, Financial planning, Financial Capacity & Inflation are critical factors in
personal financial planning.

Ramakrishnan R. (2012) concluded in his paper that financial education is important not only for
individuals, but also for the whole society and economy. Empowered consumers will make better
choices for their individual well-being, which in turn will increase welfare overall.

Sumit Agarwal (2010) reviewed the literature and found that a vast majority of the respondents
appear to be financially literate – they answer the numeracy, inflation, and diversification questions
correctly. However, most consumers are ill prepared to meet their goals based on their asset, liabilities
and risk profiles.