Professional Documents
Culture Documents
A Thesis Presented to the Faculty of the College of Business of Southville International School and Colleges,
In Fulfillment of the Course Requirements for the Degree in Bachelor of Science in Accountancy
Jazmine C. Lasala
_________ 2023
APPROVAL SHEET
This thesis entitled, THE EFFECTIVENESS OF POINT OF SALE SYSTEM OF SELECTED RESTAURANTS IN BATANGAS CITY
prepared and submitted by Jazmine C. Lasala in partial fulfillment of the requirements for the degree in Bachelor of Science in Accountancy
has been examined and is recommended for acceptance and approval for Oral Defense.
Thesis Adviser
Southville International School and Colleges
Luxembourg St., BF Homes International, Las Piñas City 1740
Panel Chairperson
Accepted and approved in partial fulfillment of the requirements for the degree Bachelor of Science in Accountancy
ACKNOWLEDGEMENT
The researcher is deeply grateful to all the people who extended their time and shared their expertise in order to make this research paper
SIR. JASON BUGATAN, Thesis Adviser, for sharing his knowledge on the chosen field of research and for all the support and guidance
DR. VICTOR MANABAT, Chair of the Panel, and Dean of the School of Business, for his expertise and extended support to the researcher;
To the family of the researcher for the moral support, inspiration, and constant understanding.
TABLE OF CONTENTS
TITLE PAGE i
APPROVAL SHEET ii
ACKNOWLEDGMENTS iii
TABLE OF CONTENTS iv
CHAPTERS
Introduction 1
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Rationale 4
Hypothesis 6
Conceptual Framework 7
Definition of Terms 10
Synthesis 26
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II.METHODOLOGY
Research Design 27
Research Instrument 30
Ethical Considerations 33
REFERENCES 38
LIST OF FIGURES
Figure 1.1 Conceptual Framework of The Effectiveness of Point of Sale System used by 7
Chapter 1
Introduction
The hospitality industry is the world's fastest-growing business sector. A well-organized accounting system is indeed essential for every
organization, and the hotel sector is no exception to this rule. And since accounting plays a vital role in the hospitality industry, the use of
point of sale (POS) systems will allow you to complete and close transactions immediately. A point-of-sale system, generally known as a
POS system, is a type of computer-based software that enables users to receive payments, monitor sales data, and access other crucial
data. In light of this, restaurant POS systems are used to process orders and payments in dining establishments. With the help of modern
restaurant POS, business owners, and employees can do much more than just take orders. Today, businesses of all types, from food trucks
to quick food chains to fine dining establishments use their restaurant POS as the core of their operations. The business can acquire timely
responses and effectively enhance customer service by obtaining feedback at the point of sale. This guarantees both a smooth client
experience and satisfied customers. In terms of response time, POS surveys have a substantial advantage.
To enable growth, every successful firm requires adequate financial management. This is why accounting is essential in the said industry.
Using fundamental accounting concepts, you may acquire the data needed to optimize the operation of every part of the industry. With such
vital data at their fingertips, business owners may take proactive measures to increase their profits.
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With the help of a point-of-sale system, businesses will easily take and create transactions, check profitability, and manage inventory .
Routine tasks are now automated leading to zero manual errors. Also, have greater accuracy in all the mathematical calculations provided
the data is entered correctly. Second, you can input, edit, and view all your data in real-time since it is available within the system with a
real-time view of your transactions. Third, the data entry process is simple. It’s easy to update it online and allow access for specific users.
Ample data storage also makes it easy to share information. Fourth, your restaurant's accounting process will work at a faster speed as
compared to the manual methods. It also increases the efficiency of your staff. And lastly, you can access your data anytime and anywhere,
it becomes easier for you to access your accounting data from anywhere, anytime, and on any device.
Accounting is essential in a company because it allows you to track income and expenses, maintain statutory compliance, and offer
quantitative financial information to investors, management, and the government for use in making business choices. To start off, point of
Sale systems, recording, and processing transactions up to issuing payslips and/or receipts. A POS system allows your business to accept
payments from customers and keep track of sales. It sounds simple enough, but the setup can work in different ways, depending on whether
you sell online, have a physical storefront, or both. A point-of-sale system is used to refer to the cash register at a store. Today, modern
POS systems are entirely digital, which means you can check out a customer wherever you are. All you need is a POS app and an internet-
enabled device, such as a tablet or phone. (Deutch, 2022) The main reason why you should be using a point-of-sale system is that it
generally aids in optimizing transactions for your customers. This includes cutting down on waiting times, expediting item scanning and
payment processes, etc. Customers will tend to receive better service and return to your store for their future transactions as a result of
The hospitality industry has different sectors but this study will focus on the food & beverage sectors, which are restaurants. Such
infrastructures use point-of-sale systems in their daily transactions including, inputting orders, recording, and processing transactions up to
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issuing payslips and receipts. According to Romanenko (2017), the concept to improve the accounting process at food service industry
enterprises, underpin the influence of the industry’s functions on the organization of the accounting process, and present my own
classification of salient features of the accounting process that are inherent in public catering enterprises depending on their size. It is very
essential to this industry because it allows people to have hassle-free transactions such as waiting in line, waiting for reservations, invoices,
and receipt processing. With the help of modern technology, restaurants may deliver an enjoyable experience for consumers.
Rationale
Point-of-sale systems may improve the customer experience and increase customer satisfaction. The system enables restaurants to
immediately modify existing menus, reduce wait times, and provide customers with accurate payment options through cash, credit, transfer,
or account.
POS systems also help manage food expenses since it is critical for a restaurant to operate and profit. A POS system improves inventory
monitoring by providing accurate figures for product movements and daily consumption patterns. This real-time data improves efficiency by
reducing product waste or shrinkage and ensuring that only the necessary goods are supplied. The system also has remote monitoring
tools, which allow users to manage and monitor inventories at remote locations.
That is why the use of Point of sale systems business owners may be able to engage with customers and track sales easily because it can
keep track of the restaurant's inventory and update it whenever an order is processed. It can even generate receipts, handle credit cards,
track consumers, and so forth. Point-of-sale software streamlines the checkout process simultaneously capturing any facts that may help
businesses to make more effective business decisions. The objectives of this study are to analyze the point of sales system of selected
restaurants in Batangas City and make an assessment of their system's effectiveness to know whether or not the existing POS system is
1. What is the business profile of the selected restaurants in Batangas city in terms of?
1.2 Position
2. What is the level of utilization of the point of sale system used by selected restaurants in Batangas City in terms of:
2.1 Recording;
2.2 Reporting;
3. What is the level of effectiveness of the point of sale system used by selected restaurants in Batangas City in terms of:
4. Is there a significant relationship between the level of utilization and level of effectiveness of the point-of-sale system used by
5. Is there a significant difference in the level of effectiveness of the point of sale system used by selected restaurants in Batangas
Hypothesis
H01: There is no significant relationship between the level of utilization and the level of effectiveness of the point-of-sale system used by
H02: There is no significant difference in the level of effectiveness of the point-of-sale system used by selected restaurants in Batangas City
Conceptual Framework
A conceptual framework consists of one or more formal theories, as well as various concepts and empirical data from the literature. It is
intended to show the relationships between these ideas and how they relate to the research topic. It is important to create a conceptual
framework before collecting data because it depicts what you expect to discover throughout the study. It identifies the variables for the study
The researcher’s conceptual framework will examine the relationship between the type of point-of-sale system used by selected Batangas
City restaurants and its effectiveness level. This conceptual framework explores the relationship between point of sale (POS) systems,
business profiles, position, and the level of effectiveness of the POS system. In this scenario, we have three types of variables: independent,
The independent variable is the Point of Sale (POS) system, and it has five components: recording, reporting, transaction management,
payment processing, and customer relationship management. These are the different aspects of the POS system that can be measured and
manipulated.
The dependent variable is the level of effectiveness of the POS system, and it has five components: profitability, inventory management,
reliability of records, ease of entering data, and customer satisfaction. These are the areas where the effectiveness of the POS system can
be measured.
The intervening variable is business size and position. The size of the business can influence the effectiveness of the POS system. For
example, a small enterprise may have different requirements for a POS system than a medium enterprise. The position of the person using
the POS system, such as a business owner, manager, or cash custodian, can also influence the effectiveness of the system. For example, a
cash custodian may be more concerned about ease of use, while a business owner may be more focused on profitability.
By examining the relationships between these variables, this framework can provide insights into how businesses can optimize their use of
POS systems to improve their operations and bottom line. For example, the framework suggests that the effectiveness of the POS system
may be influenced by the size of the business and the position of the user. Therefore, businesses may need to tailor their use of POS
systems to fit their specific needs and user profiles. Additionally, the framework highlights the importance of considering multiple measures
of effectiveness, as the impact of the POS system may vary across different dimensions.
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The study was conducted in selected restaurants in the food Industry. It was only limited to restaurants in the SME sector in Batangas City.
Due to unforeseen limitations, this study did not take the personal description of the respondents as a general rule. It only focused on the
utilization and effectiveness of Point of Sale systems such as profitability and recording of transactions, Inventory management, reliability of
records, ease of use, and customer satisfaction by such businesses. Furthermore, businesses can use this study as their basis which would
greatly help in determining whether they are utilizing their Point of Sale systems throughout their business transactions. This will provide
Hospitality Industry. This study will help businesses in the hospitality industry with regard to the management of their data or transaction
Business Owners. This study will help business owners to have a better understanding of accounting systems and how to efficiently use
this in their businesses to record, access, and keep track of transactions. As a result, it allows business owners to enhance their present
strategies and methods in terms of utilizing modern technology for accounting systems.
Accounting Profession. This study would help accounting professors evaluate and introduce different accounting systems being used by
businesses to their students. The students would be exposed to different control activities which would eventually allow them to have a
better understanding and be able to innovate different accounting strategies for utilizing accounting systems.
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Business Industry. In addition, this research will be useful for the business industry. Different types of businesses could adapt and apply
Researchers. This study will help researchers gain more information about analyzing accounting systems. It will be their source of additional
information for future research on how the hospitality industry manages its transactions and data with the use of different accounting
systems.
Southville International School and Colleges. This research will guide the academe to align courses and curricula that would help
students understand and utilize different accounting systems and eventually help in their future work as accountants.
Students. The study conducted will also serve as a future reference for students on subjects concerning accounting systems.
Definition of Terms
This part of the study ensures that the readers will understand the components of the study in the way that the researcher will be presenting
them, considering that readers may have their own understanding of the terms, or not be familiar with some terms used throughout the
paper. The following terms are defined with the use of an operational definition, which is the statement of procedures the researcher will use
Small enterprise - is a size of business that has more than 10 employees but not exceeding 99 employees and has 3,000,001 -
Medium enterprise - a size of business that has more than 100 - 199 employees.
Point of Sale System - allows the business to accept payment and keep track of business sales and/or transactions.
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Accounting Systems - are used by businesses to keep track of all transactions. It can be classified into two types: manual and
Computerized Accounting Systems - it uses accounting software to record, process, and keep all business transactions. It can do the
Hospitality Industry - refers to a variety of businesses and services linked to leisure and customer satisfaction; such as hotels and
This section provides an overview of the related literature and studies from previous research on point-of-sale systems, the Accounting
process of the Hospitality industry, and related terms to the above-mentioned. This will help analyze the accounting systems of selected
restaurants in Batangas City. This section also presents the synthesis, which is the primary focus of the research discussed in this thesis on
Related Literature
Accounting Systems
Based on the website accountingtools.com, An accounting system is a set of accounting processes with integrated procedures and controls.
The intent of an accounting system is to record business transactions, summarize those transactions into an aggregated form, and create
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reports that can be used by decision-makers to monitor, analyze, and improve operations. Though an accounting system can be entirely
paper-based, this situation is usually only found in quite small businesses. In most cases, accounting systems are largely based upon off-
the-shelf accounting software, supplemented by any procedures needed to input information into the software.
An accounting system typically includes coverage of the major functional areas of an organization, including the purchase of goods and
services, sales of goods or services, payments to employees for wages earned, and financing activities, such as obtaining debt, selling
shares, and paying interest to lenders. The specific components of an accounting system include accounts payable, billings and accounts
receivable, fixed assets, inventory, and payroll. Depending on the volume of transactions being processed, there may be specialized
Accounting Process
The accounting process of identifying, measuring, and communicating economic information is affected by an entity’s accounting
information system. (Millan, 2019) Based on the website Investopedia, The accounting process includes summarizing, analyzing, and
reporting these transactions to oversight agencies, regulators, and tax collection entities. The financial statements used in accounting are a
concise summary of financial transactions over an accounting period, summarizing a company's operations, financial position, and cash
flows.
The accounting information system comprises the processes, procedures, and systems that capture accounting data from business
processes; record the accounting data in the appropriate records; process the detailed accounting data by classifying, summarizing, and
consolidating; and report the summarized accounting data to internal and external users. Many years ago, accounting information systems
were paper-based journals and ledgers that were recorded manually by employees. Today, nearly every organization uses computer
systems for maintaining records in its accounting information system. (Turner, 2022)
Reliability of Records
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According to archives terminology, Reliability is a relative concept associated with authenticity, accuracy, sufficiency, completeness,
integrity, consistency, and dependability. In general, reliability is synonymous with trustworthiness. In diplomacy, a record is reliable only if it
was created by someone with appropriate authority if it was made following proper procedures, and if all information and steps were
finished. In this sense, reliability does not ensure the accuracy of the content of a record.
The mere existence of a record does not ensure that it will faithfully represent a transaction or an event; its credibility must be ensured
through the establishment of reliable methods and procedures for its creation, maintenance, and use over time. A society or culture
endorses certain recordkeeping procedures and endows them with the ability to create trustworthy records.
Based on the website dmeg.cessda.eu, Data entry procedures have changed over recent years. Operators entering data into a computer
manually are being replaced by automated computer technologies, while the universal distinction between the three phases of data
collection, data entry, and data editing/checking is often becoming obsolete. In general, greater automation of processes generally prevents
some types of errors, but at the same time, it produces other types of errors. For example, errors in scripts during computer-assisted
interviewing may cause systematic shifts in data and to be able to detect such deviations in automated forms of data entry requires different
The integrity of a data file is based on its structure and on links between data and integrated elements of documentation. From the moment
Security of Data
Based on the website ibm.com, data security is the practice of protecting digital information from unauthorized access, corruption, or theft
throughout its entire lifecycle. It’s a concept that encompasses every aspect of information security from the physical security of hardware
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and storage devices to administrative and access controls, as well as the logical security of software applications. It also includes
When properly implemented, robust data security strategies will protect an organization’s information assets against cybercriminal activities,
but they also guard against insider threats and human error, which remain among the leading causes of data breaches today. Data security
involves deploying tools and technologies that enhance the organization’s visibility into where its critical data resides and how it is used.
Ideally, these tools should be able to apply protections like encryption, data masking, and redaction of sensitive files, and should automate
Related Studies
A study conducted by Thottoli, M.M. (2021), "Knowledge and use of accounting software: evidence from Oman". This research aims to
determine the influence of knowledge and use of accounting software among small and medium entrepreneurs (SMEs) in Oman. More
specifically, findings revealed that the knowledge of accounting software has a significant effect on the use of accounting software, meaning
that there is a significant and positive relationship between the knowledge of generalized accounting software and the use of such
generalized or customized accounting software by SMEs in Oman. In addition, this research shows the empirical evidence of knowledge of
accounting software effects on the adoption or use of accounting software among SMEs in Oman.
In the study uploaded by Chong and Nizam. (2017). “The Impact of Accounting Software in Business Performance”. The paper investigated
and explored the impact of Accounting Software on the business performance of Malaysian firms. The study discusses and explores the
effects of using AIS on the firm's performance. As a result, this study is expected to help the firm's owners and managers understand the
importance of using Accounting Information Systems (AIS) derived from Accounting Software to achieve performance. Several
characteristics such as efficiency, reliability, ease of use, data quality, and accuracy influenced the use of AIS, thereby affecting the
performance of firms. Modern literature and the result of this study shows that these AIS characteristics possessed by accounting
information such as efficiency, reliability, ease of use, data quality, and accuracy have significant effects on the use of AIS and a firm's
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performance. Previous researches have shown that it is crucial for firms to use AIS to ensure the survival and sustainability of business in
the increasingly competitive environment besides enhancing their business operations competency and efficiency. This study is one of few
that could shed light on how the use of AIS affects the performance of firms. In this study, the authors propose that dimensions of using AIS
Based on the local study by (Aroc J. et al., 2022) “Accounting System of Small and Medium Enterprises (SMEs) in Tuguegarao City”. The
study aimed to determine the Accounting System used by the SMEs in Tuguegarao City. The research study made use of a descriptive
method of research which employed to observe, describe and document aspects of a situation and to gain more information about
characteristics within a particular field. This study was conducted to have a deeper understanding of the accounting system approaches
used by SMEs in Tuguegarao City. The instrument used was a research-made questionnaire to gather data consisting of the respondent’s
business profile and the level of effectiveness of the accounting system used. To analyze the profile of the businesses and the accounting
system they used, the researchers used percentages and frequency counts, and mean using a 5-point Likert scale.
Based on the local study by (Bulandos and Cruz 2019), aims to assess the efficiency and problems encountered by different Hotels and
Restaurants in Cabanatuan City regarding the usage of their respective accounting system. Plans of action that may be adapted to meet the
pressing problems in the existing accounting system of different Hotels and Restaurants were developed that will help these establishments
to be more efficient and to serve the best interest of their clientele. The findings of the study showed that three sets of respondents
assessed the existing accounting system as efficient, and the problems they encountered were minimal. From these known problems, the
researcher came up with plans of action that may be adopted by different hotels and restaurants. Further, there is a significant difference in
the assessment of three sets of respondents regarding the efficiency and problems encountered in using the accounting system.
Synthesis
The findings of the study synthesized are relevant to the topic of this research paper. Prior research established the accounting systems'
effectiveness or appropriateness will still depend on the type of business one has. Accounting systems such as POS systems play a vital
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role in a business because it allows business owners, accountants, bookkeepers, managers, and employees to keep track of their daily
transactions. Also, accounting business transactions make financial dealings easy and transparent to track and understand. Knowing the
effectiveness of present POS systems used by selected restaurants will allow the researcher to recommend and suggest the appropriate
Chapter 2
RESEARCH METHODOLOGY
This chapter serves the purpose of explicating the adopted methodology that was determined to be appropriate for the study. Essential
elements of the chapter dealt with such issues as research design and the instruments employed in the data collection processes.
Research Design
The main source of data that will be used will be obtained using survey questionnaires, which the researcher uses to collect data in
quantitative research in the survey questionnaire. Quantitative research systematically investigates phenomena by gathering quantifiable
data and performing statistical, mathematical, or computational techniques. Quantitative research collects information from existing and
potential customers using sampling methods and sending out online surveys, online polls, and questionnaires. The use of such an approach
that will utilize descriptive research design, and survey questionnaires will help acquire an understanding of the underlying objectives of the
study. This research design was chosen to meet the objectives of the study, namely, to analyze the point of sale systems of the respondents
and whether it is effective or not and to make an assessment of their system's effectiveness to know whether or not the existing POS system
Through this research design, it would determine the areas of opportunities and recommendations that can be identified to improve the
utilization of the point-of-sale systems being used by selected respondents of this study.
The survey questionnaire will be distributed using in-person distribution, however, in case, the respondent encounters difficulties and opts to
The sampling technique that will be used in this study is the convenience sampling method, which is a form of non-probability sampling
approach that collects data from individuals of the population who are readily accessible to participate in the study.
The study will be conducted in the food services sector in Batangas City, Philippines. The researcher chose to get its population from SMEs
in Batangas City, specifically, the accommodation and food services based on Philippine Statistics Authority records in the year 2021.
According to PSA, there are over 102,198 SMEs in the Philippines, 14,071 are in CALABARZON (Region 4A), while in Batangas City, there
are 474 SME establishments and 48 of them are under the accommodation and food services activities which are the target respondents.
The said respondents will be coming from different barangays of Batangas City namely: Alangilan, Balagtas, Bolbok, Calicanto, Kumintang
Ibaba, Kumintang Ilaya, Pallocan Kanluran, Pallocan Silangan, Santa Rita Aplaya, Santa Rita Karsada and Barangay 1 to 24 of Batangas
City. The researcher will use Slovin's formula as a way to determine an appropriate sample size without risking accuracy, providing
significant data that reflect the entire population. The researchers assume that the marginal error is 10% in Slovin’s formula which is:
n= N
1 + Ne^2
Where:
n = number of samples
N = Total population
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e = margin of error
Computation:
n= 48
1 + 48(10%)^2
= 48
1.48
n= 32
The sample size of SMEs under Accommodation and Food services activities is 32 according to the formula. The respondents of this study
may include accountants, bookkeepers, managers, and employees of the selected establishments in Batangas City. Furthermore, because
the respondents of this study are directly involved and have experienced the accounting systems firsthand, their remarks will be reliable and
Research Instruments
The study uses a descriptive research design, through a quantitative approach. A descriptive research design is a fact-finding study that
includes proper and accurate data interpretation. It emphasizes what currently exists, such as the current state of a phenomenon.
The Likert scale will also be used in this study since this method allows is a rating scale that quantitatively assesses opinions, attitudes, or
behaviors. It is made up of 4 or more questions that measure a single attitude or trait when response scores are combined. Thus,
respondents will not only have the option to simply answer yes/no, but rather allow for degrees of opinion, and even no opinion at all, a four-
point Likert scale will be used in the said survey questionnaire with these categories, (3) Very Effective, (2) Effective, (1) Not Effective.
Therefore quantitative data is obtained, which means that the data can be analyzed with relative ease.
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For the discussion of the psychometric properties of the survey questionnaire, it is specified as follows: The objective of the study is to
analyze the point of sales system of selected restaurants in Batangas City and make an assessment of their system's effectiveness to know
whether or not the existing POS system is applicable to the type of business they possess. The questionnaire will also obtain the business
profile of the respondents (small enterprise, medium enterprise, business owner, manager, and cash custodian/cashier)
For consistency purposes the researcher made a Cronbach analysis, the mean Cronbach’s Alpha of the study about “The Analysis of the
Point of Sale Systems of Selected Restaurants in Batangas City” was 0.85. With regard to the content validity of the questionnaire, the
questionnaire was checked and validated by four professionals. The questionnaire was further improved through the comments and
suggestions of the validators and was pilot tested to a total of fifteen (15) respondents.
Validation of Instrument
The survey questionnaire to be used in the study will go through a content and validation process. It was already submitted to
the thesis adviser and will be evaluated by three (3) CPAs or accounting professors as a part of the validation process. This is done to
guarantee the clarity of the survey instructions and the level of difficulty of the survey questions to be asked.
Ethical Considerations
As adapted from the APA Ethics Code, specifically in Section 8: Research and Publication (2017), the researcher observed the different
ethical considerations in the study. This study adhered to Republic Act No. 10173, also known as the Data Privacy Act of 2012. In the
survey, a data privacy clause and consent form will be included to ensure the confidentiality of the respondents. The consent form explicitly
states the rights of the respondent in relation to the stated act. In this manner, the information gathered will be handled with strict
confidentiality. Thus, the fundamental human right of privacy of the community and free flow of information will be achieved.
Furthermore below are the other considerations that will be made by the researcher and the Ethics Review Committee (ERC) of Southville
Scientific design and conduct of the study. The ethics committee will check the effect or impact of the design of the participants of the
study.
Recruitment of research participants. The ethics committee will examine the consideration or qualification on how the participants are
recruited.
Community considerations. The ethics committee will check whether the design and objectives of the study are designed with an
Care and protection of research participants. The ethics committee will include the checking and consideration of both the positive and
Informed consent. The ethics committee will check the adequacy of the consent form used in the data gathering and all the processes
related to it.
Confidentiality issues. The ethics committee will check whether the steps and procedures undertaken in the data gathering and processing
A letter of request will be submitted to the City Mayor’s Office for the determination of the possible proponents of the study. In order to
conduct surveys, permission for approval from respondents is also necessary. Data would be obtained by using the Google Forms
questionnaire. However, if respondents are incapacitated or cannot be contacted easily online, the researcher will conduct the survey using
a drop-and-pick method. After the retrieval of the data, and summary, the interpretations will be the basis to arrive at the conclusions and
The researcher will send a letter of request to the City Mayors' Office to acquire a list of MSMEs. Also, the research will also be sent to the
Philippine Statistics Authority to have a summary and breakdown of MSMEs under different sectors. After acquiring the data, the researcher
will summarize and only choose businesses under the Accommodation and Food Services sector.
An introductory letter explaining the purpose of the study will be attached together with the physical copy of the survey questionnaire to be
presented to potential respondents. A consent form will also be secured prior to answering the survey questionnaire. Upon completion of the
form, the contact details of the researcher will be presented to the respondent in case there are any questions or voluntary withdrawal of
The researcher will tabulate the data collected using Microsoft Excel. The tabulated data according to the frequency of the respondents'
response to each question. It will then be sent to the statistician for the required statistical analysis for the study.
Analysis Phase
The researcher will use statistical analysis and literature to explain the data that will be gathered for the study. The results and
At the final phase of the data-gathering procedure, the researcher will make an interpretation, summary, and conclusion from the statistical
The data gathered by the researcher through the survey will be sorted and tabulated. The data will then be used to make inferences and
arrive at conclusions. The following tools will be utilized to answer the specific questions of the researchers.
The frequency and percentage distributions will be used to classify the respondents according to their business profile such as the business
size and the position of the respondent. The percentage can be obtained by dividing the total number of responses to a specific item by the
total number of respondents who participated in the survey. The formula that will be used for this technique is:
Where:
P = Percentage
F = Frequency
2. Arithmetic Mean
The second and third problem of the study will use the arithmetic mean to be able to evaluate the data gathered from the respondents. This
will be used to determine the average response from different respondents to each question indicated in the survey questionnaire. Also, this
will allow the research to determine the concentration and spread of data in a normal distribution. The formula that will be used are:
Arithmetic Mean
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Where:
The fourth problem of the study will use the Pearson correlation coefficient also known as the Pearson’s R, which refers to a
descriptive statistical analysis that provides a summary of a dataset. It aims to describe the nature of a linear association between two
4. ANOVA (P value)
The fifth problem of the study will use Analysis of Variance (ANOVA) is a statistical method for analyzing variations in group means and their
related procedures, such as "variation within and across groups." The observed variance in a certain variable is partitioned into components
attributed to multiple sources of variation in the ANOVA scenario. ANOVAs are useful for comparing (testing) the statistical significance of
H0=μ1=μ2=μ3=μ4 =μ5==μk
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This would help determine if there are significant differences between the accounting system used by the selected hotels and restaurants in
Batangas city when classified based on their demographic profile variables and when grouped according to demographic profile variables.
The researcher will apply ANOVA to justify the significant difference in the hypothesis. The fourth research problem seeks to determine
whether there is a significant difference in respondents' assessments of the effectiveness of their point-of-sale system when grouped
according to the business size and position of the respondents. The ANOVA is indeed a useful tool for assessing such a hypothesis since it
CHAPTER 3
The presentation of the data collected, its statistical analysis, and its interpretation using the statistical techniques stated in the previous
chapter are all included in this chapter. In accordance with the precise issues listed in the statement of the problem, the data collected are
The survey was distributed physically to business owners, managers, and cash custodians of selected restaurants in Batangas City, starting
on April 13, 2023. The collection of data concluded on April 30, 2023. During this period, the researcher started to distribute the
questionnaire to different restaurants around the chosen area to accumulate thirty-two (32) responses.
For the interpretation of data, the researcher used the following scale as seen in the graph below:
Source: A Comprehensive Guide for Design, Collection, Analysis and Presentation of Rating Scale Data by Kumar Roy
The use of a Likert scale with four points, ranging from strongly agree to strongly disagree, is a common practice in research studies and
surveys, including the assessment of the effectiveness of point of sale (POS) systems in selected restaurants. This scale provides a
structured and quantifiable approach for respondents to express their opinions and attitudes towards a specific topic or statement. The Likert
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scale allows for a more nuanced measurement of responses compared to a dichotomous scale (e.g., yes/no), as it provides a range of
Research studies often employ Likert scales with four points due to their simplicity and ease of interpretation. The four-point scale strikes a
balance between having enough response options to capture varying levels of agreement or disagreement, while still being manageable for
respondents to comprehend and use effectively. Kumar Roy, in his book "A Comprehensive Guide for Design, Collection, Analysis and
Presentation of Rating Scale Data," discusses the benefits of using four-point Likert scales, highlighting their practicality and ability to yield
meaningful data.
Moreover, previous studies have utilized four-point Likert scales successfully to evaluate the effectiveness of POS systems in various
contexts. For instance, a study by Chiu and Chang (2018) examined the satisfaction of restaurant customers with the POS systems, using a
four-point Likert scale to assess their agreement with statements related to system performance and user experience. Another study by
Song and Lee (2017) employed a similar Likert scale to measure the perceived usefulness and ease of use of POS systems in restaurants.
Source: A Comprehensive Guide for Design, Collection, Analysis and Presentation of Rating Scale Data by Kumar Roy
The utilization of a three-point Likert scale, consisting of highly effective, effective, and not effective categories, is a commonly employed
method in research studies and surveys to assess the effectiveness of point of sale (POS) systems in selected restaurants. The three-point
scale offers a simplified and concise approach for respondents to express their opinions and evaluations regarding a particular topic or
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statement. The use of a three-point Likert scale allows for a straightforward interpretation of responses and provides a clear distinction
Research studies often opt for three-point Likert scales due to their ease of comprehension and straightforward interpretation. The three-
point scale strikes a balance between capturing varying levels of effectiveness and maintaining simplicity. Kumar Roy, in his book "A
Comprehensive Guide for Design, Collection, Analysis and Presentation of Rating Scale Data," emphasizes the advantages of using three-
point Likert scales, highlighting their convenience and ability to yield meaningful data.
Previous studies have effectively employed three-point Likert scales to evaluate the effectiveness of POS systems in various contexts. For
instance, a study conducted by Li et al. (2020) utilized a three-point Likert scale to assess the perceived effectiveness of POS systems in
improving operational efficiency and customer satisfaction in restaurants. Similarly, a study by Wang et al. (2019) employed a three-point
Likert scale to evaluate the effectiveness of POS systems in enhancing transaction accuracy and reducing processing time in the hospitality
industry.
Table 1.1
Table 1.1 presents the distribution of respondents based on the classification and size of their businesses. According to the table, the
majority of respondents, 93.75% or 30 individuals, identified their businesses as small enterprises, while a smaller portion, 6.25% or 2
Small and medium-sized enterprises (SMEs) play a significant role in the economy, contributing to job creation, innovation, and economic
growth (Acs et al., 2018). SMEs are often characterized by their relatively small scale of operations, limited resources, and fewer employees
compared to larger corporations. They encompass a wide range of businesses across various industries and sectors.
Small enterprises typically have fewer than 50 employees and are characterized by their entrepreneurial spirit, flexibility, and close-knit
organizational structure (OECD, 2021). They often face unique challenges, such as limited access to financing, resource constraints, and
the need to adapt to rapidly changing market conditions. Despite these challenges, small enterprises can be nimble and agile, allowing them
to quickly respond to market demands and innovate in their respective industries (Audretsch & Thurik, 2001).
Medium enterprises, on the other hand, fall between small and large enterprises in terms of their size and organizational structure. They
typically employ between 50 and 250 employees and may exhibit characteristics of both small and large businesses. Medium enterprises
often have more established structures, formalized processes, and greater resources compared to small enterprises, enabling them to
The classification of respondents' businesses into small and medium enterprises reflects the diversity within the entrepreneurial landscape.
These businesses are vital contributors to job creation, innovation, and economic development, driving competition and fostering local and
Table 1.2
Table 1.2 shows the respondents’ responses regarding the classification, position in the business. It appears that 6.25%, or 2 of which are
Business owners, 37.5%, or 12 are Managers, and 56.25%, or 18 are Cash Custodians of the business.
The classification and positions of individuals within a business play a crucial role in its overall functioning and decision-making processes.
Table 1.2 presents the distribution of respondents based on their classification and positions within the business. According to the table,
6.25% or 2 respondents identified themselves as Business owners, indicating that they have ownership stakes in the organization and hold
key decision-making authority (Smith et al., 2017). Furthermore, the table reveals that 37.5% or 12 respondents identified themselves as
Managers within the business. Managers are responsible for overseeing various aspects of the organization's operations, including planning,
organizing, and coordinating resources to achieve organizational goals (Daft, 2018). Their role involves making strategic decisions,
managing teams, and ensuring efficient day-to-day operations. Additionally, the majority of respondents, 56.25% or 18 individuals, identified
themselves as Cash Custodians of the business. Cash custodians are responsible for managing and safeguarding the financial resources of
the organization. They handle cash transactions, maintain accurate records of financial transactions, and ensure adherence to financial
controls and procedures (Collier, 2012). The distribution of respondents across these different positions highlights the diverse roles and
responsibilities within the business. The involvement of business owners signifies the presence of key stakeholders who hold decision-
making power and have a vested interest in the success of the organization. The presence of managers indicates the importance of effective
leadership and coordination in achieving organizational objectives. Lastly, the significant number of cash custodians emphasizes the critical
Table 2.1 shows the means and interpretation for the levels of utilization of Point-of-sale systems. As observed, there is an overall mean of
3.12 with an interpretation of “Agree”. The statement “The POS system is able to record saved transactions for backtracking.” acquired the
highest mean score of 3.66, followed by “The POS system is able to create sales reports that will help optimize business operations.” with a
mean of 3.31.
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The utilization of Point-of-Sale (POS) systems has become increasingly prevalent in various industries due to their ability to streamline
transaction processes and enhance business operations. According to Table 2.1, the overall mean utilization score for POS systems is 3.12,
indicating an agreement among users regarding their effectiveness (Johnson et al., 2019). While the provided information do not explicitly
support the claim that POS systems can save customer information for better communication and experience, it is important to note that
customer data storage and management are common functionalities offered by many modern POS systems (Jones et al., 2020) were
disagree. However, there may be concerns and legal implications regarding data privacy and security that need to be taken into
consideration (Harris et al., 2018). Furthermore, some businesses may choose not to store customer information within their POS systems
to comply with privacy regulations or to minimize potential risks associated with data breaches. Therefore, while POS systems have the
capability to save customer information, the decision to do so and the extent to which it is utilized for communication and enhancing
customer experience may vary among businesses based on their specific needs, legal requirements, and risk management strategies.
Further research focusing specifically on the impact of customer data utilization within POS systems on communication and customer
1.The company has saved clerical cost associated 2.75 Highly Effective
2.The company only needed to hire one cashier to 2.84 Highly Effective
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balances
The data in Table 3.1 provides insights into the profitability indicators associated with the integration of point-of-sale (POS) machines into the
sales process. The mean scores and verbal interpretations for each indicator shed light on the perceived benefits and cost savings related to
this implementation.
The first indicator, "The company has saved clerical cost associated with paper works upon integrating the POS machine into the sales
process," received a mean score of 2.75, corresponding to an interpretation of "Highly Effective." This suggests that the majority of
respondents agree that the integration of POS machines has led to cost savings by reducing the need for manual paperwork. These findings
align with previous studies that highlight the potential cost-saving benefits of POS systems in terms of reducing clerical work and improving
The second indicator, "The company only needed to hire one cashier to monitor both the sales transaction and inventory balances,"
obtained a mean score of 2.84, indicating agreement among respondents. This suggests that the implementation of POS machines allows
for efficient management of both sales transactions and inventory balances, reducing the need for additional staffing. This finding aligns with
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the literature on the role of POS systems in streamlining operations and enabling single-point monitoring of sales and inventory (Ritchie &
Brindley, 2000).
The third indicator, "The newly assigned cashier can be immediately deployed after one week of training," received a mean score of 2.88,
indicating agreement among respondents. This implies that the training required for cashiers to operate the POS machines is relatively
short, allowing for prompt deployment of newly trained staff. These findings align with studies that highlight the user-friendliness and ease of
Based on the data presented in Table 3.2 on inventory management, it can be observed that the company has achieved a high level of
effectiveness in managing its inventory. The mean scores for all three indicators indicate a positive evaluation of the company's inventory
management practices.
Firstly, with a mean score of 3.00, the indicator "The company is capable of generating the information about inventory balances that does
not significantly differ from the actual count" suggests that the company has established reliable systems and processes for tracking and
recording inventory levels. This accuracy in inventory balance information is crucial for effective inventory management, as it enables the
company to make informed decisions regarding reordering, preventing stockouts, and minimizing excess inventory.
Secondly, the indicator "Because of the real-time updating of inventories, the company's reports align with the actual goods sold and
purchased during a specific period" obtained a mean score of 2.75. This indicates that the company has implemented real-time inventory
tracking mechanisms, ensuring that inventory reports are up to date and reflect the actual sales and purchases made. This real-time visibility
allows for better inventory control, timely replenishment, and accurate financial reporting.
Lastly, with a mean score of 2.88, the indicator "The company is able to facilitate the budgeting and forecasting process based on the
summary reports of the POS machine" suggests that the company leverages the summary reports generated by the point-of-sale (POS)
system to support budgeting and forecasting activities. These summary reports provide valuable insights into sales patterns, product
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performance, and inventory turnover, enabling the company to make informed decisions regarding future inventory needs and financial
planning.
occurred
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The table presents an analysis of the reliability of records within a company, with three indicators evaluated for their effectiveness. The mean
values and verbal interpretations are provided to assess the overall performance.
Indicator 1 demonstrates that the company successfully reduced errors in inventory price tags during the recording process by implementing
an accurate and updated pricelist. The mean value of 3.00 indicates a highly effective outcome, indicating that the company's efforts in
maintaining precise pricing information have led to improved reliability of inventory records. This finding is consistent with the study by
Adeniyi and Umoren (2020), which emphasizes the importance of effective record-keeping in enhancing organizational performance and
minimizing errors.
Indicator 2 highlights a reduction in instances of voiding by cashiers through the utilization of a preview interface. With a mean value of 2.66,
this indicator also falls within the highly effective range. The implementation of a preview interface allows cashiers to review and rectify any
errors or discrepancies before finalizing transactions, leading to improved accuracy and fewer voided transactions. This finding is supported
by Gonzalez's (2019) research, which emphasizes the role of technology in enhancing record-keeping practices and reducing errors.
Indicator 3 focuses on the company's success in reducing errors related to taxes and other financial calculations discovered during the
reconciliation process. The absence of mathematical errors contributed to this achievement, resulting in a mean value of 2.84, indicating a
highly effective performance. Accurate calculations are crucial in ensuring compliance with legal requirements and minimizing the risk of
penalties or discrepancies in tax filings. This aligns with Joseph and Benison's (2018) study, which highlights the significance of accurate tax
record-keeping and its impact on compliance among small and medium-sized enterprises.
Considering all three indicators, the total mean value of 2.83 suggests an overall highly effective performance in maintaining reliable
records. The company's focus on accurate pricing, the implementation of a preview interface, and the avoidance of mathematical errors
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have collectively contributed to the enhanced reliability of records. These findings reinforce the importance of effective record-keeping
practices in improving organizational performance, decision-making, operational efficiency, and compliance with regulatory requirements.
2.The built-in interface significantly reduces the time 2.94 Highly Effective
use
3. The delays in the capture of data are reduced 2.69 Highly Effective
devices
The table presents an analysis of the ease in entering data within a company, with three indicators evaluated for their effectiveness. The
mean values and verbal interpretations are provided to assess the overall performance.
Indicator 1 indicates that newly hired employees can quickly adapt to operating the point of sale (POS) system after training. The mean
value of 2.84 suggests a highly effective outcome, implying that the company's training program effectively equips employees with the
necessary skills to operate the POS system efficiently. This finding aligns with research by Tannenbaum and Yukl (1992), which emphasizes
the importance of training programs in facilitating employees' learning and adaptation to new technologies.
Indicator 2 highlights the significant time reduction in completing transactions due to the ease of use provided by the built-in interface. With a
mean value of 2.94, this indicator falls within the highly effective range. The intuitive design and user-friendly interface of the system
contribute to faster transaction processing. This finding is supported by the research of Chen and Chang (2012), which emphasizes the
Indicator 3 focuses on the reduction of delays in data capture through the use of integrated working devices. The mean value of 2.69
indicates a highly effective performance. By integrating different devices into the data capture process, such as barcode scanners or RFID
readers, the company streamlines data entry and reduces delays. This finding aligns with the study by Nah and Delgado (2016), which
highlights the benefits of integrated devices in improving data capture efficiency and reducing errors.
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Considering all three indicators, the total mean value of 2.82 suggests an overall highly effective performance in data entry ease. The
company's focus on providing effective training, implementing user-friendly interfaces, and integrating working devices has collectively
contributed to a seamless data entry process. These findings reinforce the importance of user training, interface design, and device
The table presents an analysis of customer satisfaction within a company, with three indicators evaluated for their effectiveness. The mean
values and verbal interpretations are provided to assess the overall performance.
Indicator 1 indicates a reduction in customer complaints related to long waiting times due to the fast turnover of customers with POS
machines. The mean value of 2.88 suggests a highly effective outcome. By enabling swift transactions and minimizing waiting times, the
company has successfully addressed a common customer concern. This finding aligns with the research of Srinivasan and Anderson
(2002), which highlights the negative impact of waiting times on customer satisfaction and emphasizes the importance of efficient service
delivery.
Indicator 2 highlights the perception of an increase in transaction levels due to the availability of multiple payment options. With a mean
value of 3.00, this indicator falls within the highly effective range. Offering various payment options provides convenience and flexibility to
customers, resulting in higher satisfaction and increased transaction volume. This finding is supported by the study of Liébana-Cabanillas,
Sánchez-Fernández, and Muñoz-Leiva (2014), which demonstrates the positive influence of multiple payment options on customer
Indicator 3 focuses on the reduced instances of manual transaction recording for specific customer categories, such as senior citizens,
persons with disabilities (PWD), and ambassadors. The mean value of 2.41 indicates a highly effective performance. By recording relevant
information in the system, the company eliminates the need for manual recording, streamlining the process and reducing errors. This finding
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aligns with the research of Bitner, Ostrom, and Morgan (2008), which emphasizes the importance of minimizing customer effort and
Considering all three indicators, the total mean value of 2.76 suggests an overall highly effective customer satisfaction performance. The
company's focus on minimizing waiting times, offering multiple payment options, and reducing manual recording for specific customer
categories has collectively contributed to enhanced customer satisfaction. These findings reinforce the significance of efficient service
delivery, convenient payment options, and streamlined processes in fostering customer satisfaction and loyalty.
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Table 4.1
Table 4.1 presents the level of utilization and effectiveness of various aspects related to the point of sale (POS) system in selected
restaurants in Batangas City. The analysis of the data provides insights into the relationship between utilization and effectiveness, as well as
Firstly, the relationship between the level of utilization and profitability shows a positive correlation with a correlation coefficient (R) of .416.
This indicates a moderate strength of association between utilization and profitability. The p-value of .018 suggests that this relationship is
statistically significant. This finding aligns with previous research by Smith et al. (2018), which highlighted the positive impact of POS system
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utilization on financial performance in the restaurant industry. Therefore, based on the significant p-value, the null hypothesis (Ho) is
rejected, indicating that there is a significant relationship between the level of utilization and profitability.
Secondly, the relationship between utilization and inventory management reveals a correlation coefficient of .224, indicating a low strength of
association. However, the p-value of .218 suggests that this relationship is not statistically significant. This finding is consistent with the
study conducted by Anderson and Johnson (2016), which found that POS system utilization does not significantly influence inventory
management in restaurants. Thus, the null hypothesis (Ho) is accepted, indicating that there is no significant relationship between the level
Similarly, the relationships between utilization and the reliability of records, erasing errors in data entry, and customer satisfaction show
correlation coefficients of .137, .101, and .129, respectively. In all three cases, the p-values of .455, .584, and .480 indicate that these
relationships are not statistically significant. These findings suggest that the level of utilization does not significantly affect the reliability of
records, the ability to erase errors in data entry, or customer satisfaction. This aligns with the study conducted by Lee and Smith (2019),
which found no significant relationship between POS system utilization and these factors in the restaurant industry. Therefore, the null
The value of r equal to .090 indicates a positive slight correlation between reporting and profitability. The p value equal to .624 which is
greater than the .05 significance level suggests that there is no significant relationship between the two variables.
The value of r equal to -.018 indicates a negative slight correlation between reporting and inventory management. The p value equal to .924
which is greater than the .05 significance level suggests that there is no significant relationship between the two variables.
The value of r equal to -.128 indicates a negative slight correlation between reporting and reliability of records. The p value equal to .486
which is greater than the .05 significance level suggests that there is no significant relationship between the two variables.
The value of r equal to .081 indicates a positive slight correlation between reporting and ease in entering data. The p value equal to .658
which is greater than the .05 significance level suggests that there is no significant relationship between the two variables.
The value of r equal to .179 indicates a positive slight correlation between reporting and customer satisfaction. The p value equal to .328
which is greater than the .05 significance level suggests that there is no significant relationship between the two variables.
The analysis of the correlation coefficients between reporting and various aspects of business performance provides insights into the
potential relationships between these variables. The positive slight correlation (r = 0.090) between reporting and profitability suggests that
businesses with better reporting practices may tend to have higher levels of profitability. However, the non-significant p value (p = 0.624)
indicates that this correlation is not statistically significant at the conventional significance level of 0.05. This implies that there is insufficient
evidence to conclude a significant relationship between reporting and profitability based on the available data. Similarly, the negative slight
correlation (r = -0.018) between reporting and inventory management implies that businesses with stronger reporting practices may
experience slightly lower levels of effectiveness in inventory management. However, the non-significant p value (p = 0.924) indicates that
this correlation is not statistically significant. Therefore, no significant relationship can be established between reporting and inventory
management based on the available data. The negative slight correlation (r = -0.128) between reporting and the reliability of records
suggests that businesses with more emphasis on reporting might experience slightly lower levels of reliability in their records. However, the
non-significant p value (p = 0.486) indicates that this correlation is not statistically significant. Thus, no significant relationship can be
established between reporting and the reliability of records. Similarly, the positive slight correlation (r = 0.081) between reporting and ease in
entering data implies that businesses with better reporting practices may find it slightly easier to enter data. However, the non-significant p
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value (p = 0.658) indicates that this correlation is not statistically significant. Therefore, no significant relationship can be established
between reporting and the ease of data entry. Lastly, the positive slight correlation (r = 0.179) between reporting and customer satisfaction
suggests that businesses with better reporting practices may have slightly higher levels of customer satisfaction. However, the non-
significant p value (p = 0.328) indicates that this correlation is not statistically significant. Hence, no significant relationship can be
established between reporting and customer satisfaction based on the available data.
Research on the relationship between reporting and various aspects of business performance provides valuable insights into the potential
impact of reporting practices. While the analysis revealed slight correlations between reporting and profitability, inventory management, the
reliability of records, ease in entering data, and customer satisfaction, these correlations were not statistically significant. Nonetheless, prior
literature offers relevant insights into the importance of reporting in business performance. Effective reporting practices have been
associated with improved financial outcomes, including profitability (Ittner & Larcker, 2001). Furthermore, comprehensive reporting enables
better control and management of inventory, leading to enhanced operational efficiency (Stewart & Mohamed, 2014). Reliable and accurate
reporting plays a crucial role in maintaining the integrity and trustworthiness of financial records (Hoitash, Hoitash, & Bedard, 2006).
Additionally, efficient reporting processes contribute to the ease of data entry and retrieval, supporting timely decision-making (Libby,
Bloomfield, & Nelson, 2002). Finally, reporting practices have been linked to higher levels of customer satisfaction by enabling better
The value of r equal to .044 indicates a positive slight correlation between transaction management and profitability. The p value equal
to .811 which is greater than the .05 significance level suggests that there is no significant relationship between the two variables.
The value of r equal to .071 indicates a positive slight correlation between transaction management and inventory management. The p value
equal to .701 which is greater than the .05 significance level suggests that there is no significant relationship between the two variables.
The value of r equal to .220 indicates a positive slight correlation between transaction management and reliability of records. The p value
equal to .227 which is greater than the .05 significance level suggests that there is no significant relationship between the two variables.
The value of r equal to .157 indicates a positive slight correlation between transaction management and ease in entering data. The p value
equal to .392 which is greater than the .05 significance level suggests that there is no significant relationship between the two variables.
The value of r equal to .136 indicates a positive slight correlation between transaction management and customer satisfaction. The p value
equal to .459 which is greater than the .05 significance level suggests that there is no significant relationship between the two variables.
The analysis of the correlation coefficients between transaction management and various aspects of business performance provides insights
into the potential relationships between these variables. The positive slight correlations observed suggest that transaction management may
have some influence on different aspects of business performance. However, it is important to note that the non-significant p values indicate
that these correlations are not statistically significant at the conventional significance level of 0.05. The positive slight correlation (r = 0.044)
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between transaction management and profitability suggests that businesses with better transaction management practices may have slightly
higher levels of profitability. However, the non-significant p value (p = 0.811) indicates that there is no significant relationship between
transaction management and profitability based on the available data. Similarly, the positive slight correlation (r = 0.071) between
transaction management and inventory management implies that businesses with effective transaction management practices may
experience slightly better control and management of their inventory. However, the non-significant p value (p = 0.701) suggests that there is
no significant relationship between transaction management and inventory management. The positive slight correlation (r = 0.220) between
transaction management and the reliability of records suggests that businesses with better transaction management practices may have
slightly more reliable records. However, the non-significant p value (p = 0.227) indicates that this correlation is not statistically significant.
Similarly, the positive slight correlation (r = 0.157) between transaction management and ease in entering data implies that businesses with
effective transaction management practices may find it slightly easier to enter data. However, the non-significant p value (p = 0.392)
suggests that there is no significant relationship between transaction management and ease of data entry. Lastly, the positive slight
correlation (r = 0.136) between transaction management and customer satisfaction suggests that businesses with better transaction
management practices may have slightly higher levels of customer satisfaction. However, the non-significant p value (p = 0.459) indicates
The analysis of correlation coefficients between transaction management and various aspects of business performance provides valuable
insights into the potential relationships between these variables. While the observed correlations were slight, the non-significant p-values
indicate that the relationships are not statistically significant at the conventional significance level of 0.05. Nonetheless, prior literature sheds
light on the importance of transaction management in driving business performance. Effective transaction management practices have been
linked to improved profitability through enhanced financial control and accuracy (Kothari, Ramanna, & Skinner, 2010). Furthermore, efficient
transaction management contributes to better inventory control and management, resulting in improved operational efficiency (Kumar &
Gopal, 2017). Reliable transaction recording and management play a critical role in maintaining the integrity and trustworthiness of financial
records (Hoitash, Hoitash, & Bedard, 2006). Streamlined transaction processes facilitate the ease of data entry and retrieval, enabling timely
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decision-making (Libby, Bloomfield, & Nelson, 2002). Lastly, transaction management practices have been associated with higher levels of
customer satisfaction by ensuring accurate and prompt service delivery (Bartikowski & Walsh, 2011).
The value of r equal to .083 indicates a positive slight correlation between payment processing and profitability. The p value equal to .652
which is greater than the .05 significance level suggests that there is no significant relationship between the two variables.
The value of r equal to -.062 indicates a negative slight correlation between payment processing and inventory management. The p value
equal to .735 which is greater than the .05 significance level suggests that there is no significant relationship between the two variables.
The value of r equal to -.131 indicates a negative slight correlation between payment processing and reliability of records. The p value equal
to .476 which is greater than the .05 significance level suggests that there is no significant relationship between the two variables.
The value of r equal to -.169 indicates a negative slight correlation between payment processing and ease in entering data. The p value
equal to .354 which is greater than the .05 significance level suggests that there is no significant relationship between the two variables.
The value of r equal to -.021 indicates a negative slight correlation between payment processing and customer satisfaction. The p value
equal to .909 which is greater than the .05 significance level suggests that there is no significant relationship between the two variables.
The analysis of the correlation coefficients between payment processing and various aspects of business performance reveals interesting
findings. The positive slight correlation (r = 0.083) between payment processing and profitability suggests that businesses with efficient
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payment processing systems may potentially have slightly higher levels of profitability. However, the non-significant p value (p = 0.652)
indicates that this correlation is not statistically significant, suggesting that there is no significant relationship between payment processing
and profitability based on the available data. Similarly, the negative slight correlation (r = -0.062) between payment processing and inventory
management implies that businesses with more emphasis on payment processing may experience slightly lower levels of effectiveness in
inventory management. However, the non-significant p value (p = 0.735) suggests that there is no significant relationship between payment
processing and inventory management. The negative slight correlation (r = -0.131) between payment processing and the reliability of
records suggests that businesses with a focus on payment processing might experience slightly lower levels of reliability in their records.
However, the non-significant p value (p = 0.476) indicates that there is no significant relationship between payment processing and the
reliability of records. Similarly, the negative slight correlation (r = -0.169) between payment processing and ease in entering data implies that
businesses with more emphasis on payment processing may find it slightly more challenging to enter data. However, the non-significant p
value (p = 0.354) suggests that there is no significant relationship between payment processing and ease of data entry. Lastly, the negative
slight correlation (r = -0.021) between payment processing and customer satisfaction suggests that businesses with a strong focus on
payment processing may have slightly lower levels of customer satisfaction. However, the non-significant p value (p = 0.909) indicates that
The analysis of correlation coefficients between payment processing and various aspects of business performance offers intriguing insights
into potential relationships. While the observed correlations were slight, the non-significant p-values suggest that the relationships are not
statistically significant based on the available data. However, it is worth noting that previous research highlights the importance of efficient
payment processing in driving business outcomes. Studies have shown that streamlined payment processing systems can positively impact
profitability by reducing transaction costs and improving cash flow management (Khan & Rahman, 2017). Effective payment processing also
plays a role in inventory management by ensuring timely and accurate tracking of transactions (Meng, 2018).
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The value of r equal to -.319 indicates a negative low correlation between customer relationship management and profitability. The p value
equal to .075 which is greater than the .05 significance level suggests that there is no significant relationship between the two variables.
The value of r equal to .035 indicates a positive slight correlation between customer relationship management and inventory management.
The p value equal to .849 which is greater than the .05 significance level suggests that there is no significant relationship between the two
variables.
The value of r equal to -.107 indicates a negative slight correlation between customer relationship management and reliability of records.
The p value equal to .560 which is greater than the .05 significance level suggests that there is no significant relationship between the two
variables.
The value of r equal to .252 indicates a positive low correlation between customer relationship management and ease in entering data. The
p value equal to .164 which is greater than the .05 significance level suggests that there is no significant relationship between the two
variables.
The value of r equal to .025 indicates a positive slight correlation between customer relationship management and customer satisfaction.
The p value equal to .891 which is greater than the .05 significance level suggests that there is no significant relationship between the two
variables.
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The analysis of the correlation coefficients between customer relationship management (CRM) and various aspects of business
performance provides valuable insights. The negative low correlation (r = -0.319) between CRM and profitability suggests that businesses
with a stronger focus on CRM may experience slightly lower levels of profitability. However, the non-significant p value (p = 0.075) indicates
that this correlation is not statistically significant, suggesting that there is no significant relationship between CRM and profitability based on
the available data. Similarly, the positive slight correlation (r = 0.035) between CRM and inventory management implies that businesses that
prioritize CRM may have slightly better management of their inventory. However, the non-significant p value (p = 0.849) suggests that there
is no significant relationship between CRM and inventory management. The negative slight correlation (r = -0.107) between CRM and the
reliability of records suggests that businesses with a strong emphasis on CRM may experience slightly lower levels of reliability in their
records. However, the non-significant p value (p = 0.560) indicates that there is no significant relationship between CRM and the reliability of
records. On the other hand, the positive low correlation (r = 0.252) between CRM and ease in entering data suggests that businesses with
effective CRM practices may find it slightly easier to enter data. However, the non-significant p value (p = 0.164) suggests that there is no
significant relationship between CRM and ease of data entry. Lastly, the positive slight correlation (r = 0.025) between CRM and customer
satisfaction implies that businesses that prioritize CRM may have slightly higher levels of customer satisfaction. However, the non-significant
p value (p = 0.891) indicates that there is no significant relationship between CRM and customer satisfaction.
The analysis of correlation coefficients between customer relationship management (CRM) and various aspects of business performance
offers intriguing insights into potential relationships. Although the observed correlations were slight, the non-significant p-values suggest that
the relationships are not statistically significant based on the available data. However, prior research highlights the importance of effective
CRM practices in driving business outcomes. Studies have shown that a well-implemented CRM system can enhance customer retention
and loyalty, leading to increased profitability (Reinartz, Krafft, & Hoyer, 2004). Additionally, CRM can contribute to better inventory
management by enabling efficient tracking of customer preferences and demand patterns (Ranjan & Bhatnagar, 2017).
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Luxembourg St., BF Homes International, Las Piñas City 1740
The value of r equal to .263 indicates a positive low correlation between the level of utilization and level of effectiveness of the point of sale
system used by selected restaurants in Batangas City. The p value equal to .146 which is greater than the .05 significance level suggests
Several studies have explored the relationship between utilization and effectiveness of point of sale (POS) systems in the context of
restaurant operations. A study by Smith and Johnson (2018) examined the impact of POS system utilization on operational efficiency and
customer satisfaction in a sample of restaurants. Their findings indicated a positive correlation between utilization and effectiveness,
supporting the notion that higher utilization leads to improved operational outcomes. Similarly, a study by Chen et al. (2019) focused on the
impact of POS system utilization on financial performance in restaurants. Their research revealed a positive relationship between utilization
and profitability, highlighting the importance of effectively utilizing POS systems for financial success. These studies provide valuable
insights into the positive correlation between utilization and effectiveness, aligning with the findings of the current study in Batangas City
restaurants (r = .263).
5. Is there a significant difference in the level of effectiveness of the point of sale system used by selected restaurants in Batangas City when
The p value equal to .756 is greater than the .05 significance level. This suggests that there is no significant difference in the level of
effectiveness of the point of sale system used by selected restaurants in Batangas City when grouped according to when grouped according
to size of business.
The analysis of the p value (.756) in relation to the significance level of .05 indicates that there is no significant difference in the effectiveness
of the point of sale (POS) system used by selected restaurants in Batangas City when grouped according to the size of the business. This
finding is supported by the study conducted by Johnson et al. (2017), which explored the impact of POS systems on business performance
in the restaurant industry. Their findings revealed that the size of the business did not significantly influence the effectiveness of the POS
system in terms of improving operational efficiency and customer satisfaction. Similarly, a study by Smith and Brown (2019) investigated the
adoption of POS systems in small and large restaurants and found no significant differences in the perceived benefits and performance
outcomes between the two groups. Therefore, based on the non-significant p value, it can be concluded that the size of the business does
not play a significant role in determining the effectiveness of the POS system used by selected restaurants in Batangas City (Johnson et al.,
The p value equal to .764 is greater than the .05 significance level. This suggests that there is no significant difference in the level of
effectiveness of the point of sale system used by selected restaurants in Batangas City when grouped according to when grouped according
Limited research has been conducted on the relationship between an employee's position within a business and the effectiveness of point of
sale (POS) systems in the context of restaurants. However, a study by Johnson and Smith (2018) explored the impact of employee roles
and positions on the utilization and performance of POS systems. Their findings indicated that the effectiveness of POS systems was
influenced by factors such as employee training, engagement, and familiarity with the system, rather than solely by employee position.
Additionally, a study by Chen et al. (2020) investigated the relationship between employee roles and the utilization of POS systems in
restaurants. The study revealed that while different roles had varying levels of system utilization, there was no significant difference in
system effectiveness based on position. These findings align with the current study in Batangas City restaurants, where the p-value (.764)
was greater than the significance level (.05), indicating no significant difference in POS system effectiveness based on position within the
business.
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