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1The Official Journal of the College of Business Management and Accountancy, STIWNU EDITOR’S NOTE It is with great pride and enthusiasm that we present the maiden issue of the STIWNU Tycoon Journal—the official annual research publication of the College of Business Management and Accountancy (CBMA) of STI West Negros University (STIWNU). This inaugural edition marks a significant milestone in our continuing pursuit of academic excellence, research innovation, and knowledge dissemination. The STIWNU Tycoon Journal serves as the official platform for publishing the scholarly works of faculty and students across the College's graduate and undergraduate programs. Through this initiative, the CBMA seeks to extend the reach and impact of research endeavors, ensuring that the valuable studies produced within our academic community are utilized and appreciated beyond the confines of the university. This publication aligns with STIWNU’s 7-Point Institutional Research Agenda (IRA), developed through extensive consultations and reviews among university stakeholders. The IRA reflects the University’s vision, mission, graduate attributes, and responsiveness to emerging issues in education and allied disciplines. Its broad scope provides opportunities for all academic units to contribute to the generation of new knowledge in science, technology, and innovation. The STIWNU Tycoon Research Agenda, in particular, addresses the pressing needs of the University, industry, community, and the nation at large. The studies featured in this inaugural issue comprise two (2) applied business research papers, entitled “Feasibility Study on the Distribution of Cultured Oyster Mushroom” and “Blue Crab Distributorship: A Feasibility Study.” In addition, the issue includes four (4) descriptive and analytical studies: “Financial Management Strategies of Vegetable Vendors,” “Readiness of Accountancy Students for the Certified Public Accountant Licensure Examination,” “Financial Training Needs Analysis of Fisherfolk,” and “Stress Management Strategies among Accounting Staff.” These studies collectively provide valuable insights into business

2CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 development, financial practices, and human resource management across various sectors. Beyond serving as a repository of research outputs, the STIWNU Tycoon Journal aspires to be a dynamic venue for intellectual exchange, scholarly dialogue, and academic engagement. It envisions contributing meaningfully to the advancement of business, public administration and governance, sustainable development, and related disciplines, including law, internationalization, and emerging issues that shape both public and private institutional affairs. As we launch this first issue for Academic Year 2025–2026, we extend our deepest appreciation to all contributors, reviewers, and members of the editorial team whose dedication and expertise have made this publication possible. May the STIWNU Tycoon Journal continue to foster a vibrant culture of inquiry, collaboration, and innovation—strengthening our shared commitment to knowledge creation for sustainable and regenerative futures. —The Editorial Board

3The Official Journal of the College of Business Management and Accountancy, STIWNU LIST OF REVIEWERS DR. GEFF B. SAGALA DR. MARIANITO M. VITO JR. DR. MARY JEAN L. RAMOS, CPA DR. SALVADOR S. SIGAYA JR. DR. CHRISTINE C. FRANCIA DR. JULIE ANN M. GALLEGO EUGENIO A. PEDROSA JR., CPA, MBA CHRISTY MARIE B. RIOJA, CPA, MBA DR. YASMIN P. DORMIDO, LPT KIMBERLY L. PEREZ, CPA, MBA DR. RANDOLF L. ASISTIDO EDITORIAL BOARD Editor-in-Chief DR. MIMA M. VILLANUEVA, CPA Dean, College of Business Management and Accountancy Associate Editor EDNA MARICON A. ARCA, MBA Program Head, College of Business Management and Accountancy Associate Editor JOEMARIE T. MAINIT, CPA, MBA Faculty, College of Business Management and Accountancy Associate Editor MARIVIC B. ESPANTO, MBA Faculty, College of Business Management and Accountancy

4CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Editorial Assistant KRISTILYN A. DEL PRADO Admin. Assistant, College of Business Management and Accountancy Editorial Assistant BEA B. GARGANERA Admin. Assistant, College of Business Management and Accountancy

5The Official Journal of the College of Business Management and Accountancy, STIWNU TABLE OF CONTENTS 2 EDITORIAL NOTES 3 LIST OF REVIEWERS / EDITORIAL BOARD 7 EDITORIAL POLICY 9 READINESS OF ACCOUNTANCY STUDENTS FOR THE CERTIFIED PUBLIC ACCOUNTANT LICENSURE EXAMINATION Breanna Ahsley Pacheo Precy Jean B. Balayo Krizia Anne B. Dobria Gladys Ann J. Genovia 31 A FEASIBILITY STUDY ON THE DISTRIBUTION OF CULTURED OYSTER MUSHROOM Maybelle R. Belonio Glacy Vel L. Vidal Marivic B. Espanto, MBA 84 FINANCIAL MANAGEMENT STRATEGIES OF VEGETABLE VENDORS Leah Mae R. Alpetche Shareine M. Diosana Jerry Floyde Lopez Irish Nicole E. Salaver Lovelene B. Tolentino 106 BLUE CRAB DISTRIBUTORSHIP: A FEASIBILITY STUDY Claudine C. Balboa Justine M. Balauro Shaira Mae R. Bernesto Michelle M. Jamili Gladys D. Sayson, LPT, MBA

6CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 141 FINANCIAL TRAINING NEEDS ANALYSIS OF FISHERFOLK Mariella Ann L. Canlas Florabelle B. Magbanua Johanna T. Oquindo Joy O. Ramayramay Roxanne Mae J. Tubelleza 160 STRESS MANAGEMENT STRATEGIES AMONG ACCOUNTING STAFF Matet A. Baraba Aubrey O. Endencio Paulyn Joy M. Macabane Jasmine Merthel M. Obstaculo Felixa Rose N. Salazar Contact Information College of Business Dr. Mima M. Villanueva, CPA Management and Accountancy Dean STI West Negros University 034-434-4561 / loc. 191 Burgos St., Brgy. Villamonte mima.villanueva@wnu.sti.edu Bacolod City, Philippines, 6100 Publisher’s Office STI West Negros University College of Business Management and Accountancy Burgos St., Brgy. Villamonte Bacolod City, Philippines, 6100 TYCOON JOURNAL An annual multi-disciplinary, peer-reviewed journal of STI West Negros University, published by the College of Business Management and Accountancy, STIWNU, Burgos St., Brgy. Villamonte, Bacolod City, Negros Occidental, Philippines, 6100

7The Official Journal of the College of Business Management and Accountancy, STIWNU EDITORIAL POLICY The Review System The review system requires research outputs to meet the publication standards and prevents dissemination of unverified claims, unacceptable interpretations, and unfounded personal views. It identifies weakness and fixes them through encouragement and/or exchange of opinions between the writer and reviewer/s. Open Review The open review process is adopted for Tycoon Journal, a multidisciplinary Journal where the reviewer(s) and the writers know each other's identity, thus, encouraging open and honest review. In this internal review process, the referees are mainly members of the Institutional Research Committee (IRC), other experts in the University, and, in rare cases, invited experts in specialized fields. Double-Blind Peer Review This is also called double-masked peer review, where the identities of both the reviewer and author are concealed from each other throughout the review process. To facilitate this, authors need to remove their names and affiliations, the acknowledgment section, and any other part of the text that might compromise their identities. Criteria for Acceptance and Rejection A research article is evaluated based on its overall aspects, including the title itself, the Abstract, Introduction, methods, results and discussion, conclusion, and references or literature cited. Based on the evaluation result, the referees may submit any of the following recommendations: (1) Accept, without revisions; (2) Accept, after minor revisions suggested in this review; (3) Accept, after major revisions suggested in this review; or

8CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 (4) Reject, not fit for publication at this time. NB: The reviewers shall indicate whether they will want to read the article again or leave it up to the editor to decide whether to accept or reject the article after the revision.

9The Official Journal of the College of Business Management and Accountancy, STIWNU READINESS OF ACCOUNTANCY STUDENTS FOR THE CERTIFIED PUBLIC ACCOUNTANT LICENSURE EXAMINATION Breanna Ashley Pacheo Precy Jean B. Balayo Krizia Anne B. Dobria Gladys Ann J. Genovia Ynah Rose A. Siton ashley.pacheo0729@gmail.com precybalayo28@gmail.com dobriakriziaanne@gmail.com gladysgenoviaann@gmail.com sitonynahrose@gmail.com STI West Negros University, Bacolod City Negros Occidental, Philippines Abstract The readiness of accountancy students for the Certified Public Accountant Licensure Examination is a study that focuses on identifying the key factors that contributes to the preparedness of accountancy students in taking the licensure examination. Given the increasing demands and difficulty of the CPALE, this study is essential in determining the areas where students struggle or excel, in order to develop appropriate academic or personal interventions to help improve students' study habits and overall performance before and during the examination. Data for this descriptive study were collected from 141 respondents using a 30-item, self-made data- gathering instrument that has passed rigorous tests for validity and reliability. The data show that age and average family monthly income significantly influence students’ level of readiness in the areas of financial aspect and accounting competency. Keywords: Accountancy, accountancy students, certified public accountants, CPALE, LECPA, financial aspect, emotional preparedness, accounting competency

10CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Introduction Nature of the Problem The Certified Public Accountant Licensure Examination (CPALE) is a professional examination required for individuals pursuing a career in accounting. Bachelor of Science exclusively takes it in Accountancy (BSA) program graduates, a four-year degree that prepares students for entry-level positions in public, private, and government accounting (Esaga et al., 2022). According to Aniceto et al. (2024), earning a CPA license represents a significant Achievement for professionals, as it signifies their competence in meeting established standards of expertise, ethical conduct, and dedication to the field. It also guarantees both the public and regulatory bodies, reflecting a high level of commitment, responsibility, and proficiency in the profession. Additionally, the CPA licensure examination in the Philippines remains one of the most difficult government licensure examinations due to its relatively low national passing rate compared to other licensure exams. Section 16 of Republic Act No. 9298, also known as the "Philippine Accountancy Act of 2004," states that "to be qualified as having passed the licensure examination for accountants, a candidate must obtain a general average of 75 percent, with no grade lower than 65 percent in any given subject" (Elomina et al., 2024). In light of these observations, this study seeks to assess the readiness of accountancy students for the CPALE by analyzing how financial stability, emotional preparedness, and accounting competency contributed to their overall preparation. Given the examination's high difficulty level, the study sought to identify key challenges and factors that influenced students' readiness, providing valuable insights to enhance preparation strategies for future examinees. Furthermore, the findings helped aspiring Certified Public Accountants make well-informed decisions regarding their study techniques and time management strategies. By identifying gaps in preparedness and improvement areas, the research

11The Official Journal of the College of Business Management and Accountancy, STIWNU increased CPALE pass rates, thereby strengthening the accounting profession. Current State of Knowledge Accounting is inherently cognitive, necessitating strong analytical skills and perseverance. Given the rigorous academic requirements, students must demonstrate determination to achieve satisfactory grades and pass licensure examinations. CPA exam candidates must maximize the use of available resources, engage in extensive study, and familiarize themselves with the material at the earliest opportunity (McGrath, 2023). The modern accounting profession demands professionals with broader knowledge, skills, and competencies than previous generations. In Saudi Arabia, public accountants are required to hold an accounting degree and pass the fellowship exam administered by the Saudi Organization of Certified Public Accountants (SOCPA), which covers five key areas: accounting, auditing, zakat and taxes, commercial laws, and the jurisprudence of financial transactions. A shortage of qualified professional accountants has recently been observed to meet the increasing global demand. This may be because some students prioritize advice from family, friends, and career advisors over professional guidance. In contrast, others face financial challenges in affording training programs necessary to pass the fellowship exam (Ebaid, 2020). Esaga et al. (2022) identified financial aspect as a crucial concern among accountancy students. Sufficient financial support guides their decision-making regarding CPALE, influencing their career development. Accounting graduates would rather work after graduation because they are expected to support their families, and some are in insecure financial situations. Financial stability allows students to focus on exam preparation rather than worrying about finding a job to support their family’s financial needs. Moreover, it was also found that there are differences in how different age groups see financial status. Specifically, individuals not burdened by financial difficulties are more likely to pursue occupations that satisfy their professional goals rather than settling on working for financial stability. Additionally, the working status of parents is correlated with

12CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 financial capabilities, and people whose parents do not have steady jobs are more likely to prioritize coping with their current stressful situations above their long-term objectives than those whose parents do. In the study of Gobena (2024), academic stress, frequently caused by pressure from important figures in a student’s life, may adversely affect their academic success and future achievements. This highlights the need to provide supportive environments while maintaining realistic expectations to safeguard students’ mental health, especially during high-stakes examinations such as the CPALE. Xiang (2023) further suggests that in accounting classes, the amount of time students spend on tests has little bearing on how well they score overall. According to the results, taking longer to complete a test does not always result in higher grades. Although this did not result in a noticeably better exam score, it suggests that students who are more academically strong may be more meticulous or cautious in their responses. Their study found that academic background and prior knowledge have a greater impact on exam success in accounting than test time. This demonstrates that being well-prepared and comprehending accounting principles are more crucial than spending much time responding to test questions. Furthermore, Shumba et al. (2016) found that family wealth has a significant role in a student's academic success by offering resources and a supportive learning environment. However, it complements each student's unique academic aptitude, which ultimately has a bigger influence on their accounting achievement. Cruspero and Micabalo (2022) identified that administrative assistance, individual characteristics like time management and self-control, and motivating elements like professional aspirations and peer support all had a significant impact on accounting graduates' preparedness for the CPA Licensure Examination. Their academic achievement and financial circumstances moderately impacted their readiness. These elements greatly impacted the graduates' exam-taking mindset, skills, and knowledge. The study found a significant correlation between these contributing elements and graduates' preparedness for the CPALE.

13The Official Journal of the College of Business Management and Accountancy, STIWNU Theoretical Underpinnings This study is based on Maslow’s Hierarchy of Needs Theory, which explains that human needs are structured in a hierarchy, with basic survival needs at the bottom and higher-level needs at the top, which focus on creativity and intellectual growth (McLeod, 2024). According to Ghaleb (2024), the hierarchy of needs, beginning with the most fundamental, includes physiological needs, safety needs, love and belonging, self-esteem needs, and self-actualization. He also stated that the theory rests on the assumption that all humans universally share specific needs and are associated with the experience of well-being. McLeod (2024) further discussed that basic survival needs must be met before individuals can focus on fulfilling higher-level needs. Physiological needs like air, food, water, shelter, and sleep are fundamental for survival and drive human behavior. In this study, Maslow’s Hierarchy of Needs Theory provided valuable insights into how fulfilling each level of needs impacts students' readiness for the CPALE. It emphasizes the importance of meeting basic needs at the lower levels of the hierarchy, such as physiological, safety, love, and belonging, as a foundation for examination preparedness in terms of financial and emotional state. When these needs are met, students can focus on higher-level needs such as self-esteem and self-actualization, ultimately contributing to their personal growth and overall well-being. This, in turn, enables them to study rigorously, improve their academic performance, and enhance their accounting knowledge. Addressing these needs is vital in enhancing students' readiness and helps assess their skills and competencies. Objectives This study sought to determine the level of readiness of accountancy students for the CPALE in colleges and universities. More specifically, it aimed to determine: 1) the level of readiness of accountancy students for the CPALE in financial aspect, emotional preparedness, and accounting competency; and 2) the difference in accountancy students' readiness level

14CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 for the CPALE in the three areas when grouped and compared according to the abovementioned variables. Methodology Research Design This paper used the descriptive research design to determine the level of readiness of accountancy students for the CPALE. Descriptive research design is a scientific method used for observing and describing the behavior of a subject without influencing it in any way (Siedlecki, 2020). Respondents One hundred forty-one (141) graduating accountancy students were selected as respondents from a total population of 222 in selected colleges and universities in one of the provinces in Central Philippines. These colleges and universities have a strong history of academic excellence, with their elementary and high school departments consistently achieving 100% passing rates in national tests. Their high schools rank among the top in the province, and their graduates have performed well in board examinations, with some attaining national and regional topnotcher status. Additionally, one institution has been recognized as the top university in Bacolod City by EduRank and has received six CHED Regional Quality Awards, reflecting its strong commitment to excellence in higher education. Sampling This paper used the stratified random sampling to determine the respondents using the Cochran formula (n= 141). Data Collection The study used a 30 -item self-made data-gathering instrument that has passed rigorous tests for validity with a mean rating of 4.74, interpreted as excellent and reliability with a computed alpha of 0.875, interpreted as

15The Official Journal of the College of Business Management and Accountancy, STIWNU good. It contains three parts: Part I contained the consent for the respondents' data where they were asked to provide their consent for the processing of their data. Part II dealt with the profile of the respondents, such as age, average family monthly income, and study hours per week. The respondents filled out the questionnaire that determined the study's three variables: age, average family monthly income, and study hours per week. Part III contained topics that determined the level of readiness of accountancy students for the CPALE in the area of financial aspect, emotional preparedness, and accounting competency. To assess the respondents' level of readiness, each area was categorized according to a 5-part scale with the following categories: 5 as the highest or "Very High," 4 as "High Level," 3 as "Moderate Level," 2 as "Low Level" to 1 as the lowest or "Very Low Level." Data Analysis/ Statistical Treatment This study used various analytical approaches consistent with the study’s research objectives. Objective 1 used a descriptive analytical scheme and mean as statistical tool to determine the level of readiness of accountancy students for the CPALE. Objective 2 used a comparative analytical scheme and Mann-Whitney U test to determine if there was a significant difference in the level of readiness of accountancy students for the CPALE. Ethical Considerations All participants provided informed consent, indicating their understanding of the study's scope and the precautions taken to safeguard their anonymity and confidentiality and mitigate potential risks. Their identities were protected, and any personally identifying information was excluded from the study to ensure anonymity and confidentiality. Maintaining anonymity and confidentiality is vital to protect the privacy of individuals who agree to participate in research. The study considered the potential risks to participants, researchers, the broader community, and the institution involved. These risks may include emotional distress,

16CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 embarrassment, and anxiety, which can be challenging to predict or mitigate, as well as physical harm, loss of resources, emotional damage, and damage to one's reputation. Results and Discussion This section deals with the presentation, analysis, and interpretation of data gathered to carry out the objectives of this study. Appropriate procedures were followed to give exact data and substantiate solutions to each problem. The data collected from the respondents' responses to the instrument were tallied, tabulated, and subjected to statistical analysis and interpretation following the objectives of the investigation. Table 1 Level of Readiness of Accountancy Students for the CPALE in the Area of Financial Aspect Area A. Financial Aspect Mean Interpretation As an accountancy student, I feel ready for the CPALE because I... 1. Have the financial stability to maintain a comfortable and distraction-free study environment. 3.36 Moderate Level 2. Have the financial capability to enroll in a CPALE review center and cover additional expenses, including living costs, during the review period. 3.39 Moderate Level 3. Due to financial constraints, do not feel the need to work immediately after graduation. 3.01 Moderate Level 4. Can afford necessary review materials such as books, online courses, and practice exams. 3.47 Moderate Level 5. Do not need to work part-time or take on financial responsibilities that interfere with my CPALE preparation. 3.39 Moderate Level 6. Am financially capable of registering for the CPALE without difficulty. 3.13 Moderate Level

17The Official Journal of the College of Business Management and Accountancy, STIWNU 7. Have the financial flexibility to extend my review period if I feel unprepared to take the CPALE on my first attempt. 3.02 Moderate Level 8. Can afford a stable internet connection and digital resources essential for my CPALE review. 3.64 High Level 9. Have access to other financial support such as sponsorships and scholarships, for my CPALE preparation. 3.06 Moderate Level 10. Do not have to rely on loans or borrowed money to finance my CPALE review and exam registration. 3.18 Moderate Level Overall Mean 3.27 Moderate Level Table 1 shows the data on the level of readiness of accountancy students for the CPALE in the area of Financial Aspect. The overall mean is 3.27, which is interpreted as a moderate level, which implies that accountancy students have a moderate level of readiness in terms of financial aspects. The highest mean score in this area is 3.64, which is interpreted as a high level, in Item No. 8, which states, " I can afford a stable internet connection and digital resources essential for my CPALE review." The lowest mean score in this area is 3.01, interpreted as a moderate level, in Item No. 3, which states, "I do not feel the need to work immediately after graduation due to financial constraints.” The result implies that students felt financially unstable, thus needing immediate employment after graduation. This affects their ability to focus on CPALE preparation, as financial constraints may prevent them from enrolling in review centers or dedicating time to full-time study. The pressure to earn right after college compromises their licensure readiness and highlights the lack of financial support systems for aspiring CPAs. This supports the study of Esaga et al. (2022) that the financial aspect is a crucial concern among accountancy students. Sufficient financial support guides their decision-making regarding CPALE, influencing their career development. Accounting graduates would rather work after

18CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 graduation because they are expected to support their families, and some are not financially secure. Financial stability allows students to focus on exam preparation rather than worrying about finding a job to support their family’s financial needs. Table 2 Level of Readiness of Accountancy Students for the CPALE in the Area of Emotional Preparedness Area B. Emotional Preparedness Mean Interpretation As an accountancy student, I feel ready for the CPALE because I... 1. Have a positive mindset towards taking the CPALE despite its difficulty. 3.64 High Level 2. Stay motivated and focused on my goal of becoming a CPA. 3.79 High Level 3. Have a strong support system from my family and friends that encourages me to take the CPALE. 4.18 High Level 4. Do not let fear of failure affect my concentration during review sessions. 3.57 High Level 5. Can maintain focus and discipline even when facing distractions. 3.55 High Level 6. Have strategies to cope with exam- related anxiety and pressure. 3.64 High Level 7. Remain calm and composed when solving complex accounting problems. 3.58 High Level 8. Am able to balance my study time with self-care and relaxation to avoid burnout. 3.60 High Level 9. Have developed strong time management skills that help reduce my anxiety. 3.62 High Level

19The Official Journal of the College of Business Management and Accountancy, STIWNU 10. Please do not feel overwhelmed by the expectations of my family, professors, or peers regarding my CPALE performance 3.28 Moderate Level Overall Mean 3.65 High Level Table 2 shows the data on the level of readiness of accountancy students for the CPALE in the area of Emotional Preparedness. The overall mean is 3.65, which is interpreted as a high level, implying that accountancy students have a high level of emotional preparedness. The highest mean score in this area is 4.18, which is interpreted as a high level, in Item No. 3, which states, "I have a strong support system from my family and friends that encourages me to take the CPALE." The lowest mean score in this area is 3.28, which is interpreted as a moderate level, in Item No. 10, which states, "I do not feel overwhelmed by the expectations of my family, professors, or peers regarding my CPALE performance.” The result implies that students felt societal expectations contributed to the pressure to perform well in the CPALE. This pressure often stems from the high regard for the CPA title in the community and among family members. Such expectations may motivate students but can also cause anxiety and fear of failure. As a result, students may feel overwhelmed, affecting their confidence and emotional preparedness during the licensure process. The result is consistent with the result of Gobena (2024) that academic stress, frequently caused by pressure from essential figures in a student's life, may adversely affect their academic success and future achievements. This highlights the need to provide supportive environments while maintaining realistic expectations to safeguard students' mental health, especially during high-stakes examinations such as the CPALE. Table 3 Level of Readiness of Accountancy Students for the CPALE in the Area of Accounting Competency

20CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Area As an accountancy student, I feel ready for the CPALE because I... 1. Have a strong understanding of fundamental accounting principles. 3.57 High Level 2. Can accurately solve complex financial accounting problems within the given time. 3.37 Moderate Level 3. Catch up efficiently with the accounting- related lessons taught in my course. 3.64 High Level 4. Can quickly identify the correct accounting treatment for various financial transactions in an exam setting. 3.48 Moderate Level 5. Can correctly analyze and apply accounting concepts as required in CPALE problem-solving sections. 3.48 Moderate Level 6. Am confident in my ability to recall essential accounting rules and principles. 3.44 Moderate Level 7. Am confident in my ability to apply logical reasoning to solve unfamiliar accounting problems. 3.52 High Level 8. Have developed critical thinking skills necessary for problem-solving in accounting. 3.63 High Level 9. Am comfortable answering practice tests and mock exams related to CPALE subjects. 3.62 High Level 10. My problem-solving skills and academic background have prepared me to pass the CPALE successfully. 3.49 Moderate Level Overall Mean 3.52 High Level Table 3 shows the data on accountancy students' readiness level for the CPALE in the area of Accounting Competency. The overall mean is 3.52, which is interpreted as a high level, implying that accountancy students have a high level of readiness in accounting competency.

21The Official Journal of the College of Business Management and Accountancy, STIWNU The highest mean score in this area is 3.64, which is interpreted as high level, in Item No. 3, which states, "I catch up efficiently with the accounting-related lessons taught in my course." The lowest mean score in this area is 3.37, which is interpreted as a moderate level, in Item No. 2, which states, "I can accurately solve complex financial accounting problems within the given time.” The result implies that students struggle to solve complicated financial accounting problems within time constraints. This suggests a gap between their understanding of complex accounting concepts and their ability to apply them under pressure. Time-limited exams like the CPALE require technical knowledge, speed, and accuracy. The struggle to manage both may affect their overall performance and confidence in taking the licensure exam. The result contradicts the findings of Xiang (2023) that in accounting classes, the amount of time students spend on tests has little bearing on how well they score overall. According to the results, taking longer to complete a test does not always result in higher grades. Although this did not result in a noticeably better exam score, it suggests that students who are more academically strong may be more meticulous or cautious in their responses. Their study found that academic background and prior knowledge have a greater impact on exam success in accounting than test time. This demonstrates that being well-prepared and comprehending accounting principles are more crucial than spending a lot of time responding to test questions. Table 4 Difference in the Level of Readiness of Accountancy Students for the CPALE in the Area of Financial Aspect When Grouped and Compared According to the Aforementioned Variables Variable Category N Mean Rank Mann Whitney U - Test p- valu e Sig. level Interpretation Age Younge r 36 55.50 1332.0 00 0.0 08 0.0 5 Significant

22CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Older 10 5 76.31 Averag e Family Monthl y Income Lower 10 8 61.16 719.50 0 0.0 00 Significant Higher 33 103.20 Study Hours Per Week Shorter 85 67.36 2071.0 00 0.1 92 Not SignificantLonger 56 76.52 Table 4 presents the different comparative analyses on the level of readiness of accountancy students for the CPALE in the financial aspect when grouped and compared according to age, average family monthly income, and study hours per week using the Mann-Whitney U Test. As gleaned in the table, the computed mean age ranks are 55.50 for younger students and 76.31 for older students, with a p-value of 0.008, which is interpreted as significant. In terms of average family monthly income, the computed mean rank with the lower average family monthly income is 61.16, while for students with a higher average family monthly income, the mean rank is 103.20, with a p- value of 0.000, which is interpreted as significant. Regarding study hours per week, the computed mean rank of students who prefer shorter study hours per week is 67.36, while for students who prefer longer study hours, the mean rank is 76.52, with a p-value of 0.192, which is interpreted as insignificant. Hence, when the students are grouped according to the aforementioned variables, the p-value is greater than 0.05, which is interpreted as insignificant. Therefore, the null hypothesis that states,

23The Official Journal of the College of Business Management and Accountancy, STIWNU "There is no significant difference in the level of readiness of accountancy students for the CPALE in the area financial aspect when grouped and compared according to study hours per week." is accepted. It implies that study hours per week do not affect the level of readiness of accountancy students for the CPALE in terms of financial aspects. However, when the students are grouped according to the aforementioned variables, the p-values are lower than 0.05, which is interpreted as significant. Therefore, the null hypothesis that states, "There is no significant difference in the level of readiness of accountancy students for the CPALE in financial aspect when grouped and compared according to age and average family monthly income." is rejected. This implies that age and average family monthly income affect the level of readiness of accountancy students for the CPALE in terms of financial aspects. This is supported by the study of Esaga et al. (2022), which suggests differences in how different age groups see financial status. Specifically, individuals not burdened by financial difficulties are more likely to pursue occupations that satisfy their professional goals rather than settling on working for economic stability. On the other hand, the working status of parents is correlated with financial capabilities, and people whose parents do not have steady jobs are more likely to prioritize coping with their current stressful situations above their long-term objectives than those whose parents do. Table 5 Difference in the Level of Readiness of Accountancy Students for the CPALE in the Area of Emotional Preparedness When Grouped and Compared According to the Aforementioned Variables Variable Category N Mean Rank Mann Whitne y U - Test p- val ue Sig. level Interpretation

24CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Age Younger 36 63.86 1633. 000 0.224 0.05 Not Significant Older 105 73.45 Average Family Monthly Income Lower 108 67.99 1456. 500 0.113 Not Significant Higher 33 80.86 Study Hours Per Week Shorter 85 68.51 2168. 500 0.372 Not Significant Longer 56 74.78 Table 5 presents the different comparative analyses on the level of readiness of accountancy students for the CPALE in emotional preparedness when grouped and compared according to age, average family monthly income, and study hours per week using the Mann-Whitney U Test. The table shows that the computed mean ranks in terms of age are 63.86 for younger students and 73.45 for older students, with a p-value of 0.224, which is interpreted as not significant. In terms of average family monthly income, the computed mean rank with the lower average family monthly income is 67.99, while for students with a higher average family monthly income, the mean rank is 80.86, with a p-value of 0.113, which is interpreted as not significant. Regarding study hours per week, the computed mean rank of students who prefer shorter study hours per week is 68.51, while for students who prefer longer study hours, the mean rank is 74.78, with a p-value of 0.372, interpreted as not significant. Hence, when the students are grouped according to the aforementioned variables, the p-values are greater than 0.05, which is interpreted as not significant. Therefore, the null hypothesis, "There is no significant difference in the level of readiness of accountancy students for the CPALE in emotional preparedness when grouped and compared according to the aforementioned variables." is accepted. It implies that age,

25The Official Journal of the College of Business Management and Accountancy, STIWNU average family monthly income, and study hours per week do not affect the level of readiness of accountancy students for the CPALE in emotional preparedness. The results contradict the study of Cruspero and Micabalo (2022), which found that administrative assistance, individual characteristics like time management and self-control, and motivating elements like professional aspirations and peer support significantly impacted accounting graduates' preparedness for the CPA Licensure Examination. Their academic achievement and financial circumstances moderately impacted their readiness. These elements greatly impacted the graduates' exam-taking mindset, skills, and knowledge. The study found a significant correlation between these contributing elements and graduates' preparedness for the CPALE. Table 6 Difference in the Level of Readiness of Accountancy Students for the CPALE in the area of Accounting Competency When Grouped and Compared According to the Aforementioned Variables Variable Category N Mean Rank Mann Whitney U - Test p- value Sig. level Interpretatio n Age Younger 36 57.06 1388. 000 0.017 0.0 5 Significant Older 10 5 75.78 Average Family Monthly Income Lower 10 8 67.18 1369. 500 0.044 Significant Higher 33 83.52 Study Hours Per Week Shorter 85 66.04 1958. 500 0.075 Not Significant Longer 56 78.53

26CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Table 6 presents the different comparative analyses on the level of readiness of accountancy students for the CPALE in accounting competency when grouped and compared according to age, average family monthly income, and study hours per week using the Mann-Whitney U Test. The table shows that the computed mean ranks in terms of age are 57.06 for younger students and 75.78 for older students, with a p-value of 0.017, which is interpreted as significant. In terms of average family monthly income, the computed mean rank with the lower average family monthly income is 67.18, while for students with a higher average family monthly income, the mean rank is 83.52, with a p- value of 0.044, which is interpreted as significant. Regarding study hours per week, the computed mean rank of students who prefer shorter study hours per week is 66.04, while for students who prefer longer study hours, the mean rank is 78.53, with a p-value of 0.075, interpreted as not significant. Hence, when the students are grouped according to the aforementioned variables, the p-value is greater than 0.05, which is interpreted as not significant. Therefore, the null hypothesis that states, "There is no significant difference in the level of readiness of accountancy students for the CPALE in accounting competency when grouped and compared according to study hours per week." is accepted. It implies that study hours per week do not affect the level of readiness of accountancy students for the CPALE in terms of accounting competency. However, when the students are grouped according to the aforementioned variables, the p-values are lower than 0.05, which is interpreted as significant. Therefore, the null hypothesis, "There is no significant difference in the level of readiness of accountancy students for the CPALE in accounting competency when grouped and compared according to age and average family monthly income." is rejected. This implies that the age and average family monthly income affect the level of readiness of accountancy students for the CPALE in terms of accounting competency.

27The Official Journal of the College of Business Management and Accountancy, STIWNU The study was supported by Shumba et al. (2016). It suggests that family wealth significantly affects a student's academic success by offering resources and a supportive learning environment. Still, it complements each student's unique academic aptitude, which ultimately has a bigger influence on their accounting achievement.

28CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Conclusion The study indicates several key findings regarding the influence of senior high school (SHS) graduates for college education. Firstly, respondents felt financially unstable, thus needing immediate employment after graduation which affects their ability to focus on CPALE preparation, as financial constraints may prevent them from enrolling in review centers or dedicating time to full-time study. Secondly, societal expectations contributed to the pressure to perform well in the CPALE, this pressure often stems from the high regard for the CPA title in the community and among family members as such expectations may motivate students but can also cause anxiety and fear of failure. Thirdly, respondents struggle to solve complicated financial accounting problems within time constraints, this suggests a gap between their understanding of complex accounting concepts and their ability to apply them under pressure. Finally, results revealed significant differences in the level of readiness of accountancy students in the areas of financial aspect and accounting competency when grouped and compared according to age and average family monthly income. In response to the findings, addressing financial gaps requires educational institutions to establish partnerships with accounting firms or alumni associations to offer sponsored review programs or paid internships with flexible hours as these opportunities can help students earn income while preparing for the CPALE, potentially increasing their chances of licensure success. Enhancing emotional preparedness involves providing access to free mental health support from the university or college, such as targeted counseling services, stress management programs, and one-on-one sessions specifically designed for accountancy students, which may help them manage societal expectations in a healthier manner. Accounting competency can be improved by incorporating timed practice exams and mock tests to familiarize students with actual exam conditions such as activities that build confidence and improve time management during the CPALE. Lastly, offering hands-on activities, real-world case studies, and seminars featuring licensed CPAs can reinforce theoretical knowledge through practical application, these collaborative efforts contribute to

29The Official Journal of the College of Business Management and Accountancy, STIWNU improved CPALE readiness and support student success regardless of personal background. References Aniceto, M., Gamozo, K., Ollier, K., & Palicdon, C. (2024). Influence of the Certified Public Accountant Licensure Examination on Accounting Students’ Attitudes. International Journal of Multidisciplinary Applied Business and Education Research. http://dx.doi.org/10.11594/ijmaber.05.08.08 Cruspero, E. C., Jr., & Micabalo, K. G. (2022). Factors Affecting Accountancy Graduates’ Readiness for the Certified Public Accountant Licensure Examination. International Journal of Research in Commerce and Management Studies. http://dx.doi.org/10.38193/IJRCMS.2022.4307 Ebaid, I. (2020). Accounting Students’ Desire to Work as Certified Public Accountants (CPA): Empirical Evidence from Saudi Arabia. International Journal of Auditing and Accounting Studies 2 (2), 2020: 193-211. https://www.arfjournals.com/image/87405_5_ibrahim_el.pdf Elomina, M. Q., Ycogo, A. G., & Mahinay, A. S. (2024). CPA Board Performance of a Local University from Year 2011 to 2022: Basis for Proposed Action Plan. https://puissant.stepacademic.net/puissant/article/view/385 Esaga, M. E., Mulig, M. M., Ocba, S., Puno, M. A., Sas, J. C., & Yutina, J. S. (2022). Student’s Decision: A Key to Certified Public Accountant. Universal Journal of Educational Research. https://philarchive.org/archive/EESSDA Gobena, G. A. (2024). Effects of academic stress on students’ academic achievements and its implications for their future lives. Anatolian Journal of Education, 9(1), 113–130. http://dx.doi.org/10.29333/aje.2024.918a McGrath, C. (2023). CPA Exam Evolution 2024: How Accounting Students are Impacted in the University Curriculum and in the Industry. https://digitalcommons.bryant.edu/honors_accounting/28/

30CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 McLeod, S. (2024). Maslow’s Hierarchy of Needs. Simply Psychology. https://www.researchgate.net/publication/383241976 Shumba, A., & Naong, M. (2016). The Influence of Family Income on the Career Choice of Students at Universities of Technology. South African Journal of Higher Education 27 (4). https://doi.org/10.20853/27-4-277 Siedlecki, S. L. (2020). Understanding descriptive research designs and methods. Clinical Nurse Specialist, 34(1), 8-12. Xiang, M. (2023). Exam Time Usage in Accounting Courses and Student Exam Performance. Journal of Accounting and Finance, 23(3). https://doi.org/10.33423/jaf.v23i3.6280

31The Official Journal of the College of Business Management and Accountancy, STIWNU A FEASIBILITY STUDY ON THE DISTRIBUTION OF CULTURED OYSTER MUSHROOM Maybelle R. Belonio Glacy Vel L. Vidal Marivic B. Espanto maybellebelonio0@gmail.com glacyvellisasvidal@gmail.com marivic.espanto@wnu.sti.edu.ph STI West Negros University, Bacolod City, Negros Occidental, Philippines Abstract Cultured oyster mushrooms are highly valued for their nutritional benefits, culinary adaptability, and sustainability. This feasibility study evaluates the potential of producing and distributing fresh cultured oyster mushrooms to key public markets in Bacolod City, namely Burgos, Libertad, Central, and Sum-ag. The study aims to address the limited availability of this product and establish uWong as a reliable supplier of high-quality oyster mushrooms while promoting sustainable agricultural practices and supporting the local economy. Using a descriptive research design and quantitative methods, the study surveyed 171 vegetable vendors across the target markets to evaluate demand, preferences, and potential challenges. Data analysis encompassed demand-supply assessments, financial projections, and operational feasibility. Findings reveal strong market potential, with 54.97% of respondents expressing interest in selling fresh oyster mushrooms. The most important factors influencing purchasing decisions were freshness, quality, and affordability. The financial analysis projects profitability by the second year of operation, supported by efficient production methods, cost- effective pricing strategies, and the possibility of diversifying into value- added products like dried mushrooms. Keywords: Cultured Oyster Mushroom, Cultured Oyster Mushrooms distribution, Feasibility Study

32CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Introduction Mushrooms are known for their high nutritional value, sustainability, health benefits, culinary versatility, and ability to be produced in controlled environments. These qualities make cultured mushrooms popular for healthy eating and sustainable agriculture, providing essential nutrients, supporting environmental goals, and offering versatile ingredients for various dishes. These edible mushrooms signify the essential viable source of income for rural or urban communities and contribute a lot to the economic upliftment of the country, including cultured oyster mushrooms that are well known in society. The cultured oyster mushroom sector in the Philippines is crucial to the country's agricultural industry. Oyster mushroom cultivation can help improve the economy in several ways. Firstly, it provides an alternative source of income for communities facing economic crises, particularly in urban areas with high demand, low capital, and an easy cultivation process. Secondly, the empowerment of homemakers through oyster mushroom processing can contribute to poverty reduction and improve the welfare of families by creating productive business activities. Oyster mushrooms are known by the scientific name Pleurotus ostreatus, or in the Bisaya term "thong." Not only do these mushrooms have a delicious flavor, but they are also rich in essential nutrients and offer many health benefits. These include an Exceptional Source of Nutrients; they are excellent protein sources. With anti-inflammatory and medicinal Properties, these mushrooms also show potential in treating certain diseases. Being eco-friendly and a valuable food source, oyster mushrooms are crucial in decomposing wood and returning vital elements to the ecosystem. Last, in Cuisine and Preparation, their subtle flavor makes them particularly suitable for recipes where they can absorb other flavors while still providing a delicate nuttiness and pleasant texture. This shows that cultured oyster mushroom cultivation is a promising avenue for economic development through sustainable agriculture. It is believed that instituting cultured oyster mushroom production and distribution in the community is significant and helpful in meeting the demand of our retailers. This study comprehensively analyzes prospects for

33The Official Journal of the College of Business Management and Accountancy, STIWNU success in the agricultural sector by assessing the market demand, operational requirements, and possible setbacks. This feasibility study is a vital initial step in evaluating the industry's viability and economically beneficial venture. The study aims to ensure a steady and sufficient supply of oyster mushrooms to fill the market gap by producing and distributing them to retailers. Literature Review A literature review was conducted on the conceptual and technical aspects of oyster mushroom production and post-harvest handling, with particular attention to site selection, cultivation practices, and environmental requirements. The primary objective of this chapter is to explore the feasibility of mushroom farming by defining its technical requirements, identifying sustainable practices, and determining its viability as an agribusiness venture. It also highlights the critical components of production, including substrate preparation, spawn procurement, housing design, and preservation methods. Oyster mushroom cultivation is a low-cost, high-yield farming system that requires basic infrastructure and minimal land. It has gained popularity in rural and urban settings due to its short cropping cycle and the ability to use agricultural waste as growing media. According to Quimio (2002), oyster mushrooms can be cultivated using commonly available substrates such as rice straw, sawdust, sugarcane bagasse, corn cobs, and dried banana leaves. These substrates require decomposition, which is typically completed within a month using natural or assisted methods. Site selection is one of the first steps in establishing mushroom production. Ideal growing areas include cellars, caves, and unused indoor spaces with controlled conditions. The key environmental requirements include proper ventilation, moderate humidity, and stable temperatures ranging from 20°C to 28°C (Binding et al., 1972). In Bacolod City, the local climate does not pose significant challenges to oyster mushroom farming, making it suitable for year-round production (Oberez, 2024).

34CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Housing infrastructure varies depending on the scale of the operation. Small farms may use nipa or sawali for walls and roofing, while commercial-scale operations may adopt concrete and wood-based designs. The structure must maintain high humidity levels of around 85%, allowing for proper air circulation and minimal light exposure (Eusebio et al., 2001). The preparation of mushroom spawn is a critical phase in the cultivation process. While spawn may be produced using tissue culture techniques, most beginners prefer to purchase ready-to-use spawn from certified producers. Though highly effective, tissue culture requires technical knowledge and laboratory-grade equipment (Quimo, 2002). Substrate mixtures such as sawdust and rice bran have been shown to produce high yields and quality mushroom fruiting bodies, with Treatment A (sawdust and rice bran) emerging as the most profitable according to Gonzales (2005). Sanitation and maintenance during cultivation are vital to minimize contamination. Proper boiling of fruiting bags for at least 20 hours and using sterilized water helps prevent bacterial and fungal infections (Oberez, 2024; Vidal, 2024). Moreover, the regular spraying of fruiting bags and daily monitoring of environmental conditions ensures a continuous production cycle throughout the year. The harvesting period varies depending on the mushroom species, though oyster mushrooms typically yield more during the rainy season due to increased moisture levels (Oberez, 2024). A controlled growing environment is recommended to stabilize yields across different seasons and minimize the impact of external environmental fluctuations (Vidal, 2024). Post-harvest handling and preservation are essential to maintaining the quality and extending the shelf life of fresh mushrooms. Oyster mushrooms are highly perishable and require refrigeration at 1–4°C for short-term storage. When properly stored, their shelf life extends to 5–7 days (JustForFruits.com, 2023). Drying is the preferred method for long- term storage, allowing the product to be stored for up to two years in sealed containers under cool, dry conditions. These dried mushrooms retain much

35The Official Journal of the College of Business Management and Accountancy, STIWNU of their nutritional content, including vitamins, minerals, and dietary fiber (Quimio, 2002; JustForFruits.com, 2023). In conclusion, this feasibility study highlights the practical and technical requirements for establishing an oyster mushroom production venture in Bacolod City. The findings emphasize that mushroom farming can be a profitable and sustainable agribusiness, especially when aligned with proper environmental control, substrate selection, and post-harvest practices. This study provides valuable insight into the continued relevance of agricultural waste-based cultivation and underscores the potential of oyster mushrooms as a viable product for emerging local food markets. Objectives This feasibility study aims to determine the viability of cultured oyster mushroom production distribution to the North Public Market, Central Public Market, Libertad Public Market, and Sum-ag Markets in Bacolod City. Specifically, this study aims to provide answers to the following questions. A. Marketing Aspect - How can uWong increase awareness and engagement within the target market to effectively promote the benefits of fresh, locally sourced mushrooms and improve sales performance? B. Management Aspect -What strategies can enhance internal communication and collaboration, improving the retailers' decision- making processes and resource allocation? C. Operational Aspect - How can uWong optimize its operational processes to ensure consistency in product quality and timely delivery, ultimately leading to greater customer satisfaction? D. Financial Aspect - What financial strategies can be developed to manage budgets effectively and identify growth opportunities while addressing current financial constraints? E. Socio-Economic Aspect - How can uWong better understand the socio- economic conditions of the local community to tailor its offerings and outreach efforts, thereby addressing the purchasing power and dietary choices of potential customers?

36CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Materials and Methods This study focuses on the production and distribution of cultured mushrooms in selected public markets of Bacolod City, specifically Burgos, Libertad, Central, and Sum-ag. It targets vegetable vendors as the primary respondents, using data from the NGC City Admin and the Sum-ag Vegetable Vendors Association. Due to limited data access in one market, a manual count was conducted. The research includes investigating mushroom production practices such as cultivation techniques, substrate use, and post-harvest handling. The study is geographically limited to the identified markets in Bacolod City. Research Design This study employs a descriptive research design with a quantitative approach to assess the feasibility of cultured oyster mushroom production and distribution in Bacolod City. The design is ideal for describing market characteristics, identifying demand patterns, and evaluating operational and financial viability. Surveys and structured questionnaires were used to gather numerical data from vegetable vendors in key public markets. Subject Respondents The respondents of the study were 171 vegetable vendors, both registered and unregistered, operating in Burgos, Central, Sum-ag, Libertad, and Rivson Commercials in Bacolod City, who are considered key participants in the oyster mushroom supply chain. Research Instruments The instrument used in collecting the needed data on the feasibility of cultured oyster mushroom distribution was a self-made, two-part survey questionnaire. Part I gathered the respondents' profiles, including business name, position, gender, location, and years in operation. Part II covered the five components of the marketing mix: product, price, place, promotion, and people using a Likert scale to measure responses. Questions were verbally clarified to ensure understanding, and the instrument was validated and revised for accuracy. The survey was distributed to selected vegetable vendors with their consent for data collection and analysis.

37The Official Journal of the College of Business Management and Accountancy, STIWNU Validity and Reliability All instruments were validated by three experts: two Doctors of Business Administration from the College of Business Management and Accountancy, and one Doctor of Philosophy in Educational Management from the College of Arts and Sciences, to ensure the questionnaire’s validity in terms of clarity, relevance, and content accuracy. Data Collection After the questionnaires were validated and revised by experts, the researchers sought consent from the selected participants to administer the survey. Upon approval, the questionnaires were distributed to the respondents, with instructions provided to ensure clarity and honest responses. Once completed, the researchers collected the forms and compiled the data for analysis. Ethical Considerations Participation was voluntary, and respondents were assured of confidentiality and anonymity. Informed consent was obtained from all participants. Results and Discussion A. Market Study This section presents the key marketing aspects of the proposed oyster mushroom production and distribution business. This section focuses on understanding the market environment, identifying the target market, and analyzing retailer preferences within the area. In addition, the aim is to assess the current demand and supply conditions and evaluate the competitive landscape to determine the market potential and feasibility of the business.

38CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Table 1: Demand and Supply Condition, Measurement of Demand and Supply Quantum Central (registered 12, transient 50) Burgos (registered 112) Libertad Pub. (registered 37, transient 33) Libertad Rivson (manual count 167) Sum-ag (registered 25, transient 7) Total Active vendors 62 112 70 167 32 443 Vendors interested to sell (55.08%) 34 62 39 92 18 245 Vendors not interested to sell (44.92%) 28 50 31 75 14 198 Table 2: List of Legitimate Registered Data Central Burgos Libertad Public Sum- ag Total Registered Vegetable Vendors 20 144 37 35 236 Registered Active Vegetable Vendors 12 112 37 25 186 Registered Inactive Vegetable Vendors 8 32 0 10 50 Table 3: List of Manual Data Counting Central Libertad Public Libertad Rivson Sum-ag Total

39The Official Journal of the College of Business Management and Accountancy, STIWNU Transient Unregistered Vegetable Vendors 50 33 0 7 90 Private Vegetable Vendors Renters 0 0 167 0 167 Legitimate Data Manual Data Counting Registered Vegetable Vendors: 236 Transient Unregistered Vegetable Vendors: 90 Less: Registered Inactive Vegetable Vendors: 50 Add: Private Vegetable Vendors Renters: 167 Total Registered Active Vegetable Vendors: 186 Total Transient and Private Veg. Vendors: 257 Table 4: Measurement of Demand in Central Public Market Demand Conditions Central Central Public Market Vegetable Vendors Population as of 2024 62 The population of vegetable vendors who are not qualified selling fresh oyster mushrooms (uninterested) 28 Net Potential Market (Interested) 34 Multiply: Average amount spent by buyers (1kg fresh mushrooms) P 290.00 Spending frequency (weekly) P 9,860.00 Multiply: number of week in a year 52 weeks Spending frequency (Annual) P 512,720.00 Divide: Proposed average price per kg P 275.00 Annual Demand P 1,864.44 Table 5:

40CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Measurement of Demand in Burgos Public Market Demand Conditions Burgos Burgos Public Market Vegetable Vendors Population as of 2024 112 The population of vegetable vendors who are not qualified selling fresh oyster mushrooms (uninterested) 50 Net Potential Market (Interested) 62 Multiply: Average amount spent by buyers (1kg fresh mushrooms) P 290.00 Spending frequency (weekly) P 17,980.00 Multiply: number of week in a year 52 weeks Spending frequency (Annual) P 934,960.00 Divide: Proposed average price per kg P 275.00 Annual Demand P 3,399.85 Table 6: Measurement of Demand in Libertad Public Market Demand Conditions Libertad Public Libertad Public Market Vegetable Vendors Population as of 2024 70 The population of vegetable vendors who are not qualified selling fresh oyster mushrooms (uninterested) 31 Net Potential Market (Interested) 39 Multiply: Average amount spent by buyers (1kg fresh mushrooms) P 290.00 Spending frequency (weekly) P 11,310.00

41The Official Journal of the College of Business Management and Accountancy, STIWNU Multiply: number of week in a year 52 weeks Spending frequency (Annual) P 588,120.00 Divide: Proposed average price per kg P 275.00 Annual Demand P 2,138.61 Table 7: Measurement of Demand in Libertad Rivson Market Demand Conditions Libertad Rivson Libertad Rivson Public Market Vegetable Vendors Population as of 2024 167 The population of vegetable vendors who are not qualified selling fresh oyster mushrooms (uninterested) 75 Net Potential Market (Interested) 92 Multiply: Average amount spent by buyers (1kg fresh mushrooms) P 290.00 Spending frequency (weekly) P 26,680.00 Multiply: number of week in a year 52 weeks Spending frequency (Annual) P 1,387,360.00 Divide: Proposed average price per kg P 275.00 Annual Demand P 5,044.95 Table 8: Measurement of Demand in Sum-ag Public Market Demand Conditions Sum-ag Sum-ag Public Market Vegetable Vendors Population as of 2024 32 The population of vegetable vendors who are not qualified selling fresh oyster mushrooms (uninterested) 14

42CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Net Potential Market (Interested) 18 Multiply: Average amount spent by buyers (1kg fresh mushrooms) P 290.00 Spending frequency (weekly) P 5,220.00 Multiply: number of week in a year 52 weeks Spending frequency (Annual) P 271,440. 00 Divide: Proposed average price per kg P 275.00 Annual Demand P 987.05 Table 9: Measurement of Supply Conditions in Central Public Market Supply Conditions Central Central Public Market Vegetable Vendors Population as of 2024 62 The population of vegetable vendors who are not qualified selling fresh oyster mushrooms (uninterested) 28 Net Potential Market (Interested) 34 Multiply: Preferred Purchased Average Quantity 1kg Estimated weekly supply 34kg Multiply: Proposed Price per kg. P 275.00 Estimated weekly sales P 9,350.00 Multiply: Weeks in a year (52) 52 weeks Annual Sales P 486,200.00 Multiply: Number of competitors in the same location N/A Annual supply in pesos P 486,200.00

43The Official Journal of the College of Business Management and Accountancy, STIWNU Divide: Average price of products based on a survey of supplier’s opinion P 290.00 Annual Supply P 1,676.55 Table 10: Measurement of Demand in Burgos Public Market Supply Conditions Burgos Burgos Public Market Vegetable Vendors Population as of 2024 112 The population of vegetable vendors who are not qualified selling fresh oyster mushrooms (uninterested) 50 Net Potential Market (Interested) 62 Multiply: Preferred Purchased Average Quantity 1kg Estimated weekly supply 62kg Multiply: Proposed Price per kg. P 275.00 Estimated weekly sales P 17,050 Multiply: Weeks in a year (52) 52 weeks Annual Sales P 886,600.00 Multiply: Number of competitors in the same location 1 Annual supply in pesos P 886,600.00 Divide: Average price of products based on a survey of supplier’s opinion P 290.00 Annual Supply P 3,057.24 Table 11: Measurement of Supply in Libertad Public Market Supply Conditions Libertad Public

44CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Libertad Public Market Vegetable Vendors Population as of 2024 70 The population of vegetable vendors who are not qualified selling fresh oyster mushrooms (uninterested) 31 Net Potential Market (Interested) 39 Multiply: Preferred Purchased Average Quantity 1kg Estimated weekly supply 39kg Multiply: Proposed Price per kg. P 275.00 Estimated weekly sales P 10,725.00 Multiply: Weeks in a year (52) 52 weeks Annual Sales P 557,700.00 Multiply: Number of competitors in the same location 1 Annual supply in pesos P 557,700.00 Divide: Average price of products based on a survey of supplier’s opinion P 290.00 Annual Supply P 1,923.10 Table 12: Measurement of Supply in Libertad Rivson Market Supply Conditions Libertad Rivson Libertad Rivson Market Vegetable Vendors Population as of 2024 167 The population of vegetable vendors who are not qualified selling fresh oyster mushrooms (uninterested) 75 Net Potential Market (Interested) 92 Multiply: Preffered Purchased Average Quantity 1kg Estimated weekly supply 92kg

45The Official Journal of the College of Business Management and Accountancy, STIWNU Multiply: Proposed Price per kg. P 275.00 Estimated weekly sales P 25,300.00 Multiply: Weeks in a year (52) 52 weeks Annual Sales P 1,315,600.00 Multiply: Number of competitors in the same location 1 Annual supply in pesos P 1,315,600.00 Divide: Average price of products based on a survey of supplier’s opinion P 290.00 Annual Supply P 4,536.55 Table 13: Measurement of Supply in Sum-ag Public Market Supply Conditions Sum-ag Sum-ag Public Market Vegetable Vendors Population as of 2024 32 The population of vegetable vendors who are not qualified selling fresh oyster mushrooms (uninterested) 14 Net Potential Market (Interested) 18 Multiply: Preferred Purchased Average Quantity 1kg Estimated weekly supply 18kg Multiply: Proposed Price per kg. P 275.00 Estimated weekly sales P 4,950.00 Multiply: Weeks in a year (52) 52 weeks Annual Sales P 257,400.00 Multiply: Number of competitors in the same location n/a Annual supply in pesos P 257,400.00

46CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Divide: Average price of products based on a survey of supplier’s opinion P 290.00 Annual Supply P 887.59 Measurement Quantum Central Burgos Libertad Public Libertad Rivson Sum-ag Total Demand 1,864.44 3,399.85 2,138.62 5,044.95 987.05 13,434.91 Supply 1,676.55 3,057.24 1,923.10 4,536.55 887.59 12,081.03 Annual Demand: 13,434.91 Less: Annual Supply: 12,081.03 Demand and supply gap: 1,353.88 Interpretation: Based on the demand and supply quantum, the market for cultured fresh oyster mushrooms is not yet fully served, with a remaining demand of 1,353.88. Thus, the proposed business demonstrates market feasibility due to a number of unmet demands Table 14 Products Products Choices Frequency Percentage 1. Are you currently selling fresh oyster mushroom? Yes 4 2.34% No 167 97.66% Total 171 100% 2. If not, would you be interested in adding fresh oyster mushroom to your product lineup? Yes 94 54.97% No 77 45.03% Total 171 100% 3. What’s your biggest concern when buying fresh oyster mushrooms? Freshness 98 57.31% Quality 48 28.07% Price 20 11.70%

47The Official Journal of the College of Business Management and Accountancy, STIWNU Variety 5 2.92% Total 171 100% 4. Given that mushrooms have a short shelf life, how much would you usually purchase at a time? Less than ½ - 2kg 144 84.21% 2kg – 4 kg 24 14.04% 4 kg – 6kg 3 1.75% Total 171 100% 5. How often do customers inquire about or seek fresh mushrooms from you? Daily 25 14.62% Weekly 88 51.46% Monthly 58 33.92% Total 171 100% 6. Do you think offering fresh oyster mushrooms could attract more customers to your stall? Yes 125 73.10% No 46 26.90% Total 171 100% 7. What packaging options do you prefer for a fresh oyster mushroom in the market? Bulk- packaging 23 13.45% Small retail packs 140 81.87% Eco- friendly packaging 8 4.68% Total 171 100% The survey on fresh oyster mushrooms in Bacolod City shows that 97.66% of respondents are not selling them. However, 54.97% expressed interest in adding them to their product lineup, indicating a significant potential for market expansion. The primary purchasing concerns are freshness (57.31%) and quality (28.07%).

48CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Due to their short shelf life, 84.21% prefer buying less than 2 kg at a time. Weekly customer inquiries are common (51.46%), and 73.10% believe offering mushrooms could attract more buyers. Most vendors (81.87%) prefer small retail packaging, highlighting the need for a convenient, fresh, and quality supply. This suggests strong market potential for fresh oyster mushrooms in Bacolod City, especially among sellers open to expanding their product range. Table 15 Price Price Choices Frequency Percentage 1. What price range would you consider reasonable for 1 kilogram of fresh oyster mushrooms? P200 – P290 135 78.95% P291 – P380 34 19.88% P381 – P470 2 1.17% Total 171 100% 2. Do you think current market prices for fresh oyster mushrooms are fair, or are they too high? Fair, they’re reasonable 41 23.98% Too high 107 62.57% Unsure 23 13.45% Total 171 100% 3. At what point does the price for 1 kilogram of mushrooms become too expensive for you? P400 – P470 114 66.67% P471 – P540 51 29.82% P 540 – P600 4 2.34%

49The Official Journal of the College of Business Management and Accountancy, STIWNU P600 above 2 1.17% Total 171 100% 4. Would you buy in bulk if there were discounts? Yes 90 52.63% No 81 47.37% Total 171 100% 5. Does the price affect your decision to switch suppliers? Yes 55 32.16% Slightly, if the price difference is noticeable 80 46.78% No, it doesn’t matter 36 21.05% Total 171 100% 6. How do you typically decide whether the price of mushrooms is fair? Comparing with other mushroom product price 57 33.33% Based on the quality and freshness 88 51.47% Considering the packaging and presentation 26 15.20% Total 171 100% The survey on pricing for fresh oyster mushrooms in Bacolod City shows that 78.95% of respondents consider ₱200–₱290 per kilo reasonable.

50CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 However, 62.57% feel current prices are too high, and 66.67% say prices become too expensive beyond ₱400 per kilo. Over half (52.63%) would buy in bulk if discounts are offered, and 46.78% may switch suppliers if there's a noticeable price difference. Most (51.47%) judge fairness based on quality and freshness, while 33.33% compare prices with other mushroom products. This suggests that while vendors are price-conscious, they are willing to pay more for better quality and may respond well to discounts and competitive pricing. Table 16 Place Place Choices Frequency Percentage 1. How far are you willing to travel to buy fresh oyster mushrooms? Within .5 km 148 86.55% Within 1 km 20 11.70% Within 5 km 3 1.75% Total 171 100% 2. Do you often encounter problems with the availability of fresh oyster mushrooms in your preferred purchasing locations? Yes, there’s no stocks here 46 26.90% Yes, they’re often out of stock 84 49.12% No, they’re usually available when I need them 41 23.98% Total 171 100% 3. Where do you prefer to buy fresh oyster mushroom? Directly from the farm 110 64.33% Online 40 23.39% Local stores 21 12.28%

51The Official Journal of the College of Business Management and Accountancy, STIWNU Total 171 100% 4. Would it help if we offered scheduled delivery times? Yes, that would be useful 103 60.23% No, it wouldn’t matter 68 39.77% Total 171 100% 5. What delivery method do you prefer? Same-day delivery 21 12.28% Scheduled delivery 145 84.80% Pick-up from a specific location 5 2.92% Total 171 100% 6. What concerns do you have about where to buy fresh oyster mushrooms? Distance 38 22.22% Accessibility 127 74.27 Parking 6 3.51% Total 171 100% The survey on purchase locations for fresh oyster mushrooms in Bacolod City shows that 86.55% of respondents prefer to buy within 0.5 km, highlighting the importance of convenient access. However, 76.02% face availability issues due to no stock (26.90%) or frequent stockouts (49.12%). Most buyers (64.33%) prefer sourcing directly from farms, followed by online (23.39%) and local stores (12.28%). Scheduled deliveries are favored, with 84.80% preferring them and 60.23% saying they would find this helpful. Accessibility (74.27%) is the top concern when choosing where to buy, followed by distance (22.22%). This suggests that reliable supply,

52CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 proximity, and scheduled delivery options are key to improving distribution. Table 17 Promotion Promotion Choices Frequency Percentage 1. What was the last promotion you saw that really caught your attention? Discount 62 36.26% Sample 109 63.74% Total 171 100% 2. If another vendor told you through word of mouth that they made good sales with fresh oyster mushrooms, would you consider selling them too? Yes 117 68.42% No 54 31.58% Total 171 100% 3. What type of promotions would catch your interest? Discounts on first purchase 39 22.81% Free samples 101 59.06% Buy-one-get- one offers 31 18.13% Total 171 100% 4. Would special promotions or discounts during holidays make you more likely to buy? Yes, definitely 92 53.80% No, not really 79 46.20% Total 171 100% 5. Where do you usually hear new products or promotions? Social media 44 25.73% Word-of- mouth 123 71.93% Posters or banners 4 2.34% Total 171 100% Health benefits and 38 22.22%

53The Official Journal of the College of Business Management and Accountancy, STIWNU 6. What kind of information would you find most useful in promotions for fresh oyster mushrooms? nutritional information Recipes and cooking tips 104 60.82% Sustainability practices 19 11.11% Special discounts 10 5.85% Total 171 100% The survey on promotions for fresh oyster mushrooms in Bacolod City shows that samples (63.74%) are more effective than discounts in capturing attention. Most respondents (68.42%) would consider selling mushrooms if they heard positive feedback from other vendors. The most appealing promotions are free samples (59.06%) and first- purchase discounts (22.81%). Over half (53.80%) are more likely to buy during holiday promos. Word-of-mouth (71.93%) is the top source for learning about new products, followed by social media (25.73%). Regarding promotional content, respondents prefer recipes and cooking tips (60.82%) and health information (22.22%), showing that practical and informative promotions are most effective. Table 18 People Promotion Choices Frequency Percentage 1. How important it is for you that the staff handling the mushrooms are friendly and knowledgeable? Extremely important 68 39.77% Very important 91 53.22% Not important 12 7.01%

54CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Total 171 100% 2. Would you feel more comfortable buying if the seller explained the benefits and uses of oyster mushrooms? Yes, definitely 92 53.80% No, it wouldn’t influence my decision 79 46.20% Total 171 100% 3. How much does the expertise of the people handling the mushrooms impact your trust in the product? A great deal 39 51.46% Quite a bit 72 42.11% Not at all 11 6.43% Total 171 100% 4. If the staff could offer cooking tips or recipes for oyster mushrooms, would you be more interested in buying them? Yes 140 81.87% No 31 18.13% Total 171 100% 5. What was the last time a supplier did to you that made you feel like a valued customer? Personalized service 63 36.84% Discounts or exclusive offers 108 63.16% Total 171 100% 6. How often do you interact with the people who supply or sell you fresh produce? Regularly 72 42.11% Occasionally 79 46.20% Never 20 11.69% Total 171 100% The survey on people-related factors in selling fresh oyster mushrooms reveals that 93% of respondents consider it necessary that staff

55The Official Journal of the College of Business Management and Accountancy, STIWNU are friendly and knowledgeable. Over half (53.80%) feel more comfortable buying when sellers explain the mushrooms’ benefits and uses. Expertise strongly influences trust, with 93.57% saying it impacts them “a great deal” or “quite a bit.” Most (81.87%) are more interested in buying if staff offer cooking tips or recipes. Personalized service (36.84%) and exclusive offers (63.16%) make customers feel valued. Most respondents interact with sellers regularly (42.11%) or occasionally (46.20%), showing that good communication and knowledgeable service can drive trust and repeat purchases. B. Technical/Operational Study Product/Service Specifications The business is located in Wala-Wala, Sum-ag, Bacolod City, Negros Occidental. It is situated within a residential area near GK ERH Village and is accessible through the Bacolod South Road via the Sum-ag main road. The establishment is strategically positioned near key landmarks such as Sum-ag National High School, Jollibee Sum-ag, and Three Vergels Pharmacy, which makes it highly accessible and convenient for logistics and customer access. The site is also near the Sum-ag River, offering a reference point for navigation. Below is the location and vicinity of the office and business operational site.

56CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Figure 1. 200g uWong Fresh Oyster Mushroom This feasibility study explores the establishment of uWong, a business focused on distributing cultured oyster mushrooms to four major markets in Bacolod City: Burgos, Central, Libertad, and Sum-ag. uWong sources fresh oyster mushrooms from local farms and ensures timely delivery to market vendors, retailers, and restaurants needing a consistent and high-quality supply. The business will provide mushrooms in retail and bulk packaging, with scheduled and same-day delivery options to ensure freshness. To enhance customer experience, uWong will offer friendly, knowledgeable service, including information on product benefits and cooking tips. Promotional strategies such as free samples and holiday offers will be used to attract and retain customers. Customer support will be available via phone and email, and feedback will be encouraged to help improve products and services. uWong aims to be a trusted and reliable mushroom distributor across Bacolod City’s key public markets. Office and Plant Location The business is located in Prk Urban, Brgy. Sum-ag, Bacolod City, 6100, Negros Occidental. It is situated within a residential area near GK ERH Village and is accessible through the Bacolod South Road via the Sum-ag main road. Below is the location and vicinity of the office and business operational site.

57The Official Journal of the College of Business Management and Accountancy, STIWNU Figure 2. Location and Vicinity of uWong Pre-operating Period Pre-Operating Activities Timeline Conducted Feasibility Study December (week 1- 4) Collection of Initial Investments or Monetary Capital of the Proponents January (week 1) Securing Permits and Licenses (week 2- 3)

58CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 The following are the legal requirements necessary for the establishment of the business: National Requirements  Securities and Exchange Commission (SEC) Registration  Bureau of Internal Revenue (BIR) Registration Local Requirements  Mayor's Permit Barangay Clearance  Business Permit FDA Approval Health Certificate Sanitary Permit Zoning Permit In-kind Contribution Land (week 3) Renovation of the Facility (week 4) February (week 1- 4) Purchase raw materials and other supplies (week 1- 4) Training of Partners in the Business (For cultivation process) (week 1- 4) Promotional Campaign of Advertising March (week 1) Start of Business Operation (week 1)

59The Official Journal of the College of Business Management and Accountancy, STIWNU Operating Period C U L T I V A T O R 1 Sunday Monday Tuesday Wednesda y Thursda y Frida y Saturda y 4:00 Time in \ Day Off Day Off Time in 4:30 Sanitation Start Steaming Process Sanitation 5:00 Harvesting & Inspection of Contaminatio n Time in Harvesting & Inspection of Contamination5:30 Sanitation 6:00 Harvesting & Inspection of Contaminatio n Filing of new fruiting bag and removing old 6:30 Spraying Spraying 7:00 Harvesting & Inspection of Contaminatio n 7:30 Spraying8:00 Cleaning of Production Area Cleaning of Production Area 8:30 Spraying9:00 Cleaning of Production Area 9:30 Encoding of Inventory Encoding of Inventory 10:0 0 Encoding of Inventory Time out10:3 0 11:0 0 11:3 0 Packing of Fruiting Bag Time out Preparing of Substrate Mixture Time out 12:0 0 12:3 0 Lunch Break

60CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 13:0 0 13:3 0 Encoding of Inventory Time out 14:0 0 40 hrs = 8 hrs 10 hrs 6 hrs 8 hrs 8 hrs C U L T I V A T O R 2 Sunday Monday Tuesday Wednesda y Thursda y Frida y Saturda y 12:0 0 Time in Day Off Day Off Time in 12:3 0 Sanitation Sanitation 13:0 0 Inspection of Contaminatio n Time in Inspection of Contamination13:3 0 Sanitation 14:0 0 Time in Spraying 14:3 0 Spraying Take over the steaming process Spraying 15:0 0 15:3 0 Sanitation Inspection of Contaminatio n 16:0 0 Cleaning of Production Area Inspection of Contaminatio n Cleaning of Production Area 16:3 0

61The Official Journal of the College of Business Management and Accountancy, STIWNU 17:0 0 Encoding of Inventory Encoding of Inventory Encoding of Inventory17:3 0 Spraying 18:0 0 18:3 0 Sanitation of Tools Time out 19:0 0 Packing of Fruiting Bag Time out Cleaning of Production Area Preparing of Substrate Mixture Time out 19:3 0 20:0 0 Dinner Break 20:3 0 21:0 0 Encoding of Inventory 21:3 0 22:0 0 22:3 0 Cleaning of Mixing Area Time out 23:0 0 23:3 0 00:0 0 40 hrs = 8 hrs 10 hrs 6 hrs 8 hrs 8 hrs

62CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 P A C K E R Sunday Monday Tuesday Wednesday Thursday Friday Saturday 5:00 Time in Day Off Day Off Time in 5:30 Packing Packing6:00 6:30 7:00 Inventory Count Inventory Count 7:30 8:00 Preparation for Delivery Preparation for Delivery 8:30 Dispatch Encoding of Residual Inventory Dispatch Encoding of Residual Inventory 9:00 9:30 10:00 10:30 Cleaning of Packaging Area Time out Cleaning of Packaging Area Time out 11:00 30 hrs = 6 hrs 6 hrs 6 hrs 6 hrs 6 hrs D I S T R I B U T O R Sunday Monday Tuesday Wednesday Thursday Friday Saturday 7:00 Time in Time in 7:30 Loading of Packed Mushrooms for Delivery Loading of Packed Mushrooms for Delivery 8:00 Deliver to Libertad Deliver to Sum-ag Deliver to Libertad Deliver to Libertad Deliver to Sum-ag8:30 9:00

63The Official Journal of the College of Business Management and Accountancy, STIWNU 9:30 Day Off Day Off 10:00 10:30 Deliver to Burgos Deliver to Central Deliver to Burgos Deliver to Burgos Deliver to Central11:00 11:30 12:00 12:30 Lunch Break Lunch Break 13:00 13:30 Encoding of Inventory Time out Encoding of Inventory Time out14:00 35 hrs = 7 hrs 7 hrs 7 hrs 7 hrs 7 hrs G E N E R A L M A N A G E R Sunday Monday Tuesday Wednesday Thursday Friday Saturday 6:00 Time in Day Off Day Off Time in 6:30 Social Media Order Tracking Social Media Order Tracking 7:00 7:30 Encoding of Transactions Encoding of Transactions 8:00 8:30 General Inventory General Inventory9:00 9:30 10:00 10:30 Administrative Tasks Administrative Tasks11:00 11:30 12:00

64CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 12:30 Lunch Break Lunch Break 13:00 13:30 Posting of Daily Reports Time out Posting of Daily Reports Time out 14:00 40 hrs = 8 hrs 8 hrs 8 hrs 8 hrs 8 hrs Equipment, Furniture, Fixtures and Supplies EQUIPMENT SPECIFICATION SOURCE QUANTITY PRICE Sieve Stainless steel, mesh size: 40 mesh Bacolod Mindanao 1 P300 Shovel Heavy-duty, steel blade, wooden handle Wilcon Depot 1 P350 Water spray bottle Plastic, 1 liter capacity Arrow Trading 1 P204 Gram Scale 1kg capacity, digital display Lucky Star KitchenWare Tiktok Shop 1 P240 Thermometer Digital, range: -50°C to 150°C PH- Electronics shop 1 P120 Ice Box 5 liters, heavy-duty plastic Windland Tiktok Shop 2 P782 Scissor Stainless steel blade, 6-inch length Lopues Araneta 1 P15 Steamer 200L drum Wilcon Depot 1 P1,200 Fire Extinguisher Capacity wt-4.5 Gross wt – 6.5 Luvimar Fire Extinguisher 1 P580

65The Official Journal of the College of Business Management and Accountancy, STIWNU SUPPLIES SPECIFICATION SOURCE QUANTITY PRICE Rubber Band Standard, elastic Queens (Shopee) 1kg P229 polypropylene plastic bags 6x12 inches CMC 100 pieces = 1pack P63/pack Cotton Pads 100% cotton, 100 pads per pack INNEOV 100pcs P209/pack tube 1 1/4 inch diameter, PVC material TnT-Boom Hardware 1 meter = 39.37 inches P145/meter Ziplock Resealable, 100 pieces per pack CMC 100pcs P270 Sticker Pads Self-adhesive, 20 sheets per pack Unitop 20 sheets P68 Alcohol 70% Isopropyl alcohol, 2 liters Splash Personal Care 2 liter P290 Gloves Disposable latex, size medium XL Pharmacy & Medical Supply 100pcs /pack P209/pack Hairnets Non-woven material, size: one-size-fits-all Unitop 100pcs /pack P176/pack Face Mask disposable Splash Personal Care 100pcs /pack P218/pack Dipper Plastic, 1-liter capacity Lopues Araneta 1 P20 Pail Plastic, 20-liter capacity Lopues Araneta 1 P150 Water Filtered, potable water Jabagat Water Refilling Station 1 container = P15

66CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 FURNITURE SPECIFICATION SOURCE QUANTITY PRICE Bench Bacolod Mindanao 1 P650 Packaging Table 198 cm x 70 cm x 85 cm (lwh) wood Bacolod Mindanao 1 P1,250 Production Rack Rack 1 (335cm x30cm x 152cm) Rack 2 (255cm x30cm x 152cm) Rack 3 (625cm x30cm x 152cm) Rack 4 (475cm x30cm x 152cm) Layer Spacing (50cm) Bacolod Steel 4 P2,215 Computer Desk 110cm x 80cm 70cm Made of wood Furniture Shop 1 P1,500 Plastic Chair Stackable, plastic material Lammart 2 P560 Desktop set Complete with CPU, monitor, keyboard, mouse Easytech PC Tiktok Shop 1 set P2,696 FIXTURES SPECIFICATION SOURCE QUANTITY PRICE Storage Cabinets 135cm x 50cm x 200cm, wood Present in pre- renovated facility N/A N/A Lighting System 15 watts, LED, energy-efficient Bacolod HKL 6 P774 77cm x 60cm x 26cm, stainless steel Present in pre- renovated facility N/A N/A

67The Official Journal of the College of Business Management and Accountancy, STIWNU Sink Faucet Stainless steel, standard Present in pre- renovated facility N/A N/A Exhaust fan 45.53/min air volume, 180 watts, wall-mounted, 28.5cm ACE Hardware 1 P1,500 Drainage System PVC, customized design for the facility Present in pre- renovated facility N/A N/A Toilet Standard flush toilet Present in pre- renovated facility N/A N/A Raw Materials RAW MATERIALS SPECIFICATION SOURCE QUANTITY PRICE DIRECT Spawn/Mycelium 4 lipid (growth) Farm Trade Agriculture Supply 4 lipid P400 Sawdust Fine grade, untreated, for composting Bacolod Mindanao Lumber & Plywood Corporation 1 sack P10 Rice Bran 50 kg sack used for cultivation Aquarius Rice Mill 1 sack = 50 kg P50 Lime Powder 50 kg sack for soil conditioning Aditha’s Farm Supply 1 sack = 50kg P360 Molasses 28 kg container, used in fermentation Bacolod Molasses Hauler 1 container = 28 kg P600 Project Schedule Schedule Activities Dec Jan Feb Mar

68CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Conducted Feasibility Study Collect of Initial Capital or Investments of the Proponents Securing Licenses and Permits In-kind Contribution Land Renovation of the Facility Purchase raw materials and other supplies. Training of Partners in the Business (for cultivation process) Promotional Campaign Start of Business Operation Unit Production Cost This section outlines the raw material costs for each fruiting bag, including direct and indirect raw material costs and overhead costs associated with equipment, materials, packaging, property return, and other expenses. It also presents the overall costs per unit and explains yield estimations, focusing on the net cost per kilogram. Table 19. Substrate Material Costs (120 substrate bags per batch) Each mixture can produce 120 bags, and one bottle (lipid) of spawn can inoculate up to 50 bags. (Oberez, 2024) Material Mixture Ratio Price Unit Total Cost Sawdust 4 sacks P10.00 per sack P40.00 Rice Bran 10 kg P10.00 per kg P100.00 Lime Powder 1 kg P9.00 per kg P9.00

69The Official Journal of the College of Business Management and Accountancy, STIWNU Molasses 1 kg P21.42 per kg P21.42 Total P170.42 Cost per Substrate Bag: Total Cost (P170.42) / 120 bags = P1.42 per bag Table 20. Direct Raw Materials per Substrate Bag Material Price Quantity (per pack /unit) Usage (per bag) Cost (per bag) Cotton Pads P209.00 100 pcs 1 pc P2.09 Tube P145.00 78 pcs (per meter) 1 pc P1.86 Spawn/Mycelium P100.00 50 bags (per lipid) 1 unit P2.00 Table 21. Total Cost per Fruiting Bag Component Cost Substrate Material P1.42 Cotton Pad P2.09 Tube P1.86 Spawn/Mycelium P2.00 Total P7.37

70CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Figure 3. Building and Facilities The unoccupied house, with a total area of 54.54 square meters, will undergo renovations to transform it into a mushroom house facility. The design plans include converting it into a close air-conditioned facility for precise temperature control. The facility will be reconfigured to accommodate different operational areas. Each area within the mushroom house facility will be strategically designed to optimize workflow, ensure compliance with hygiene standards, and provide a conducive environment for successful mushroom production. These zones' comprehensive layout and inclusion

71The Official Journal of the College of Business Management and Accountancy, STIWNU aim to create an efficient and functional space for cultivating oyster mushrooms. C. Management Study Form of Business Ownership The form of our business ownership for uWong is a General Partnership. This business structure is where two or more individuals share management, profits, and losses related to the business's debts and obligations. We are six particular partners in this venture. Each general partner is responsible for the overall operations and decision-making processes. Unlike employees, general partners do not receive salaries; instead, the partners are compensated through the Share of the profits or income in the business that must be equally distributed. This form of business ownership is suitable for a small business like cultured oyster mushroom, where the partners can share the financial burden and responsibilities of the business. In the operation, partners can bring in their roles and skills that help the growth and development of the business. It is still important to include also that general partnerships have personal liabilities in which the partners are personally responsible for debts and obligations of the business. Therefore, it is vital to have an agreement outlining each partner's roles, responsibilities, and profit-sharing arrangements. General partnerships are viable for small businesses, such as cultured oyster mushroom production and distribution to retailers. Organizational Structure The persons in the business operations will have a total of 6 persons; these include a General Manager, two Cultivation Makers, two Packers, and a Delivery/Distributor. Each of them must know the role they are presenting and be knowledgeable about the flow of the production and distribution process. The general partners must attend training seminars and programs in the agricultural sector or industry. The General Manager will be the one to plan and schedule the training programs that the co-partners in the business will attend.

72CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Job Analysis Job Title JOB DESCRIPTION Duties and Responsibilities JOB SPECIFICATION (Qualification, Educ., Skills, Certs.) NUMBER OF PERSONS IN THE POSITION General Manager Sets strategies and goals for growth in the business Oversees the day-to-day operations Ensures activities for the partners to develop communication and unity Ensures partners follow the health and safety regulations Set policies and processes in the business Scheduled for training for the partners about the production Must be one of the owners in the business that share profits and decision-making Able to lead the team and make sound decisions Can communicate well with other partners Can adjust working hours to ensure that the operation is on track 1

73The Official Journal of the College of Business Management and Accountancy, STIWNU Mushroom Cultivator In charge of the whole process and cultivation of the oyster mushrooms Prepares and gathers information and materials for cultured oyster mushroom production Responsible for the growth cycles, yields, and issues that may arise in the production and distribution process Adhere to safety practices to ensure a safe working environment Must be one of the owners in the business that share profits and decision-making Must understand the process of growing mushrooms and the necessary conditions Careful in managing and monitoring the growing environment Participates in business decisions related to production and growth methods 2 Packer Packing, weighing, and labeling the product for scheduled delivery Responsible for Inventory Count Inspect the mushrooms before packing. Adhere to the production schedule to ensure the packing process is timely. Must be an owner in the business and share in decision- making, strategy development, and profit-sharing Ability to manage time effectively Have strong communication skills to coordinate with partners Must be dedicated to the business's success and to help it grow. 2 Delivery/ Distributor Plan and organize the delivery schedules Must be one of the owners in the business that share profits and decision-making

74CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Coordinate with retailers and customers to ensure orders are delivered as expected. Ensures that the product arrives precisely at its destination Keep the delivery vehicle clean and in good condition for transport. Responsible for managing the distribution of the packed mushrooms to the public markets Must have a valid driver's license and experience in the safe transportation of goods Able to deliver on time and keep up with schedules Good in interaction with retailers and customers 1 D. Financial Study Financial Assumptions 1. The business is funded through equity contributions totaling Php 1,500,000 from six partners. 2. Comprises pre-operating expenses, capital expenditures, initial inventory, and working capital. 3. This includes costs for production starting at 1,300 units annually, with a 15% growth rate, and expenses for direct materials, labor, and overhead. 4. Provides a five-year forecast, considering sales, operating, administrative expenses, and a 25% income tax rate. 5. Reflects a five-year financial position with straight-line depreciation for non-current assets and categorization of current and non-current assets. 6. Income is distributed 70% to partners and 30% reinvested, with no additional capital contributions planned for five years. 7. Outlines cash movements from operations, investments, and financing, with no additional funding or capital investment anticipated.

75The Official Journal of the College of Business Management and Accountancy, STIWNU Sources of Capital Initial Capital Requirement

76CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Financial Performance Five Year Projected Statement of Comprehensive Income As shown in the Projected Statement of Comprehensive Income, sales for the five-year period are steadily increasing from ₱382,200.00 in 2025 to ₱996,029.45 in 2029. This upward trend reflects strong market potential and growing demand for uWong’s oyster mushroom distribution business. Gross income also shows a significant rise from ₱154,355.13 in 2025 to ₱731,943.31 in 2029, indicating that costs are well-managed and the business is operating efficiently. The relatively stable cost of sales over the years contributes to this positive outcome. Net income after taxes improves notably from ₱43,621.36 in 2025 to ₱427,195.37 in 2029, despite an initial loss before tax in year one due to pre-operating expenses. This strong recovery and continuous growth in profitability highlight sound financial management, increasing operational efficiency, and a promising long-term outlook for uWong’s operations in Bacolod’s key markets.

77The Official Journal of the College of Business Management and Accountancy, STIWNU Projected Sales Return on Investment

78CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Five Year Projected Statement of Financial Position The projected Statement of Financial Position shows that uWong maintains strong financial health over five years. Current assets grow steadily from ₱394,910.02 in 2025 to ₱730,720.57 in 2029, mainly due to rising cash flow, indicating good liquidity. Non-current assets slightly decline because of depreciation, but the land value remains stable at ₱925,000.00, keeping the asset base solid. uWong demonstrates sound asset management and financial stability, supporting sustainable growth.

79The Official Journal of the College of Business Management and Accountancy, STIWNU Five-Year Projected Statement of Cash Flow The projected Cash Flow Statement shows a significant investment outflow in 2025, resulting in negative cash flow. From 2026 onwards, operations generate increasing positive cash flow, despite drawings. Ending cash rises steadily, indicating improved financial performance and sustainability.

80CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Ratio Analysis (liquidity, solvency, activity, and profitability ratios) The profitability ratios of uWong demonstrate a strong upward trend over the five years, indicating growing financial health and operational efficiency. The Gross Margin Ratio improves significantly from 40% in 2025 to 73% in 2029, suggesting better control over production costs and increased revenue retention. Similarly, the Operating Profit Margin rises from 39% to 73%, reflecting efficient management of operating expenses. Although the Net Profit Margin begins at a negative 11% in 2025 due to initial investments and start-up costs, it steadily climbs to 43% by 2029, showing substantial growth in overall profitability. Additionally, the Return on Assets (ROA) and Return on Equity (ROE) grow from -3% in 2025 to 24% in 2029, indicating improved returns on total assets and owners’ equity. This upward movement confirms that uWong is effectively maximizing its resources and capital to generate increasing profits year after year.

81The Official Journal of the College of Business Management and Accountancy, STIWNU E. Socio-economic Study Social Implications uWong, as a proposed distributor and producer of cultured oyster mushrooms, is committed to social responsibility, focusing on creating social benefits for the community. This commitment is reflected in its dedication to promoting community well-being and ensuring ethical business practices. Instead of adding to waste problems, uWong utilizes waste materials in its production process, highlighting its commitment to sustainable practices. uWong aims to contribute to community well-being by providing access to fresh, nutritious, locally-grown oyster mushrooms. By making these mushrooms available, uWong helps improve food security, ensuring residents can access healthy food options. UWong contributes to a healthier community and supports local food systems through this approach. Economic Implications Distributing and producing oyster mushrooms for vegetable vendors in public markets can make meaningful contributions to the local economy by boosting vendor incomes, supporting local agriculture, and developing a stronger supply chain. By providing a new product for vegetable vendors to sell, uWong offers them an opportunity to diversify their offerings, potentially attracting more customers and increasing their overall sales. This may lead to higher profits for vendors, helping to boost their income and improve their livelihoods. Mushroom production also relies on locally sourced materials, such as substrate, which supports small businesses and farmers in the region, creating a ripple effect that strengthens the local agricultural sector. Additionally, by working with small vendors in public markets, uWong fosters micro-enterprise growth. The additional income from mushroom sales helps these businesses expand, invest in improvements, and contribute to local economic development.

82CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 4. Conclusion and Recommendations Based on the study’s findings, the proposed uWong oyster mushroom production and distribution business is feasible and sustainable. There is strong demand for fresh mushrooms in Bacolod’s public markets, and uWong is well-positioned to meet this through quality products and targeted promotions. Operationally, the business uses efficient production methods and sustainable practices, ensuring consistent supply and minimized costs. The organizational structure is clear, with defined roles and proper training to support smooth operations. Financial analysis shows increasing profitability, with solid margins and returns from year two onward. Though initial investment impacts year one, growth stabilizes in the following years. The business also promotes local employment, supports nearby suppliers, and aligns with eco-friendly goals. In conclusion, uWong is recommended for implementation due to its viability in the market, operational readiness, sound management, financial growth, and positive socio-economic impact.

83The Official Journal of the College of Business Management and Accountancy, STIWNU References Abundo-Maylan, J. (2011). Effect of various substrate combinations on the yield performance of oyster mushroom (Unpublished bachelor's thesis). Central Philippine Adventist College, Alegria, Murcia, Negros Occidental Binding G.I.M.B.E., & F.R.H.S. (1972). About mushroom. London: Thorsons Publishers Limited. Deloitte. (2023). Navigating political risk in business strategy. Deloitte Insights.https://www2.deloitte.com/global/en/pages/risk/articles/poli tical-risk-business-strategy.html Eusebio, J. E., & Labios, R. V. (2001). Food security: Integrated farming system. Quezon City: JMC Press, Inc. Food and Drug Administration Philippines. (2022). Sanitary Code of the Philippines: Food safety regulations. FDA Philippines https://www.fda.gov.ph/food-safety-law/ Food Fact (2024). Oyster mushrooms. https://www.foodfact.info/food/oyster-mushrooms Gonzales, A. R. (2005). The production performance of oyster mushroom using different substrate combinations (Unpublished bachelor's thesis). Central Philippine Adventist College, Alegria, Murcia, Negros Occidental. JustForFruits.com. (2023). How long do oyster mushrooms last? https://justforfruits.com/how-long-do-oyster-mushrooms-last/ Kaushal, L. A., & Prashar, A. (2020). Agricultural crop residue burning and its environmental impacts and potential causes – case of northwest India. Environmental Monitoring and Assessment, 192(7), 464-484. https://doi.org/10.1080/09640568.2020.1767044 Kubala, J. (2021). 7 Impressive Benefits of Oyster Mushrooms. Healthline. https://www.healthline.com/nutrition/oyster-mushroom-benefits Lucidity, (2024). Cost Plus Pricing Guide: How to Set a Pricing Structure. Lucidity. https://getlucidity.com/strategy-resources/cost-plus pricing-guide/ Martín, C. (2021). Pretreatment of crop residues for bioconversion. Agronomy, 11(5), 924. https://doi.org/10.3390/agronomy11050924

84CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 M.T. Copeland Technologies (2021). What is the compromising conflict management style and when should you use it? https://mtcopeland.com/blog/what-is-the-compromising-conflict- management-style-and-when-should-you-use-it/ Organization for Economic Co-operation and Development (OECD). (2022). Government policies and innovation in business: A framework for growth. OECD. https://www.oecd.org/innovation/gov-support-2022.html Quimo, T. H. (1985). Mushroom Training Manual. College of Agriculture, UP, Los Banos. Quimo, T. H. (1985). Mushroom Training Manual. Reproduced by UPLBCA Research and Training Station La Granja, La Carlota City, Negros Occidental. Quimo, T. H. (2002). Tropical mushroom cultivation. Mandaluyong City: National Book Store. Scott, S., (2021). Making an Impact with Word-of-Mouth Marketing. https://www.meltwater.com/en/blog/word-of-mouth-marketing Watson, M. (2024). What Are Oyster Mushrooms? A Guide To Buying and Cooking with Oyster Mushrooms. The Spruce Eats. https://www.thespruceeats.com/what-are-oyster-mushrooms- 4172003 Wisner, W. (2024). Confrontation strategies. Very well Mind. https://www.verywellmind.com/confrontation-strategies-8718857 Bio-Notes Maybelle R. Belonio is a student taking up a degree of Bachelor Science in Business Management Major in Marketing Management at STI West Negros University, Bacolod City, Negros Occidental, Philippines. Her research expertise and interest are in studying Business, Management, and Marketing. Glacy Vel L. Vidal is a student taking up a degree of Bachelor Science in Business Management Major in Marketing Management at STI West Negros University, Bacolod City, Negros Occidental, Philippines. Her research expertise and interest are in studying Business, Management, and Marketing.

85The Official Journal of the College of Business Management and Accountancy, STIWNU Marivic B. Espanto holds a Master's in Business Administration degree and is currently a faculty member of the College of Business Management and Accountancy in STI West Negros University, Bacolod City, Negros Occidental, Philippines. Her research expertise and interest are in teaching Business and Management education.

86CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 FINANCIAL MANAGEMENT STRATEGIES OF VEGETABLE VENDORS Lovelene B. Tolentino Leah Mae R. Alpetche Shareine M. Diosana Jerry Floyde Lopez Irish Nicole E. Salaver lovetolentino23@gmail.com leahmaealpetche@gmail.com shareine1112@gmail.com 6100jek@gmail.com salavernicole95@gmail.com STI West Negros University, Bacolod City Negros Occidental, Philippines Abstract The financial management strategies of vegetable vendors is an important topic that involves exploring how their financial practices affect the sustainability and development of their microbusiness operations. By acquiring practical financial techniques that can help them manage their income, prevent the loss of inventory, and set pricing wisely to improve the profitability of their microbusinesses. Data for this descriptive study were collected from 70 respondents using a 30-item, self-made data-gathering instrument that has passed rigorous tests for validity and reliability. The data show that age and sex at birth are significant differences in the level of financial management strategy in all areas, including cash management, inventory management, and pricing management. Keywords: Vegetable vendors, cash management, inventory management, pricing management

87The Official Journal of the College of Business Management and Accountancy, STIWNU Introduction Nature of the Problem Vegetable vendors play a vital role in local economies by providing fresh produce to communities, often within micro-businesses. Despite their economic contributions, many of these vendors face significant financial challenges due to limited access to formal financial systems, lack of training in financial management, and inconsistent income patterns. Effective financial management strategies are essential to ensure the sustainability and growth of their operations (Lestari & Maimunah, 2019). In many developing economies, vegetable vending is a primary livelihood source for low-income families. Despite being a significant part of the informal economy, vegetable vendors often lack formal financial literacy and management education. This leads to challenges in budgeting, saving, and sustaining their business operations in the face of economic uncertainties. It emphasizes the need for accessible and easy-to-use financial record-keeping tools. It reveals that many vendors struggle with managing cash flow, tracking expenses, and planning for future business growth due to the absence of structured financial systems. By adopting simple bookkeeping strategies, vendors can gain better control over their finances to make informed decisions and improve their overall financial well-being (Lestari & Maimunah, 2019). In light of these observation, this study seeks to examine and evaluate the financial management practices of vegetable vendors to utilize for the administration of their daily activities. The study aimed to gain insight into normal financial behavior among vegetable vendors to determine their challenges and shortcomings in saving and budgeting their finances. It aimed to provide recommendations and suggestions for changing vendors' lives, thus enhancing their financial security and providing room for the long-term growth of their micro-businesses. We conducted this research to examine how vegetable vendors handled their finances and implemented strategies to expand their micro-businesses over a long period.

88CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Current State of Knowledge Sitinjak (2023) highlighted that effective financial management is crucial to the success of any business, and this, in turn, depends on the accuracy of the data made available to all parties involved. One needs access to reliable financial management information to analyze, plan, and make sound decisions about financial operations. Liu (2025) concluded that cash management is always treated as a business's core function and driving force. To dominate the business world, cash is one of the most critical aspects. Globally, many companies have researched cash management due to its unstable and crucial status in business. According to Makule et al. cold storage provides significant development benefits and strengthens local management capacities. Providing efficient use of natural resources cost savings and increased incomes to vegetable vendors. Nassar et al. (2021) revealed that females set more significance on prices and were more confident about the prices and brand rankings they generated. Bacci et al. (2022) concluded that the role of household finances has found that married women in charge of family economic decision-making exhibit greater behavioral risk aversion. Vendors need training or support to enhance their financial management skills. Strong financial management among vegetable vendors can contribute to the economic development of their communities (Alfarero et al., 2025). Caliat et al. (2024) discussed that pricing is essential for vendors to achieve long-term profitability. To achieve this goal, vendors must have a solid pricing strategy to retain customers and maintain long- term engagement. This study helps vendors become aware of solid pricing strategies despite external and internal factors. Moreover, it explores the pricing strategies employed by vendors in the public market. Alcantara (2024) defined financial management as vital to any business's success, growth, and sustainability because it helps to properly optimize their resources and utilize them efficiently, thereby knowing which investment should be prioritized, reducing costs and expenses, and maximizing profit. Radzi et al. (2017) state that their results may not be easily generalized because small businesses often aim to achieve various financial and non-financial goals, reducing the findings' comparability across

89The Official Journal of the College of Business Management and Accountancy, STIWNU multiple firms. Salamah (2023) pointed out that effective financial management improves company performance. The right financial management strategy can help companies estimate and allocate resources effectively, manage risks, and make the right decisions in utilizing business opportunities. The company should conduct thorough financial planning and develop a realistic budget for each period. In this case, the company must consider various factors affecting finances, understand expenses and income in detail, and pay close attention to its cash flow. According to Aguilar et al. (2024), market vendors and traders are essential in urban economies, offering easy access to affordable retail and wholesale goods and services. Market trading provides another substitute source of income for their families and school expenses for children. Caliat et al. (2024) concluded that a well-crafted and effective pricing strategy is fundamental to business management. It affects short-term financial performance and plays a pivotal role in shaping a business's long-term competitiveness and sustainability in the market. Business owners may evaluate their pricing strategies regularly to align with the market and customer capabilities. Owner's pricing strategy for businesses cannot be overstated. According to Baylen (2020), this study revealed that most respondents in the age bracket 31-35 heavily depend on young workers. Some of the vegetable vendors are in the 30 to 39-year-old age category. Theoretical Underpinnings This study is based on the small business uniqueness and the theory of financial management by Ang (1991) argued that small businesses do not share the same financial management problems as large businesses. These unique characteristics of small businesses could generate a different set of financial problems or cause small businesses to look at the same set of financial problems in a different manner. Corexta (2024) states that financial management is a cornerstone for any enterprise's success and sustainability, especially for small businesses. These entities often face unique financial challenges that necessitate a strategic approach to managing their resources effectively. Small businesses, often characterized

90CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 by limited resources and tight budgets, face many financial hurdles that can significantly impact their operations and growth prospects. In this study, the Small Business Uniqueness and the Theory of Financial Management contributing concepts to examine the financial management strategies of vegetable vendors and areas such as cash management, inventory management, and pricing management. This study aimed to investigate the financial management strategies adopted by vegetable vendors, focusing on how they faced financial management challenges distinct from those of large firms due to their unique characteristics. This perspective suggested that small businesses developed different financial decisions, arrangements, and practices tailored to their specific constraints and opportunities. By examining their practices, we could identify their challenges and explore opportunities for improving their financial stability. Additionally, assisting vegetable vendors in making informed financial decisions benefited them and the wider community they served. By understanding the small business uniqueness of financial management strategies, this study aimed to identify challenges and effective practices that could enhance vegetable vendors' financial sustainability and growth. Objectives This study sought to determine the level of financial management strategies of vegetable vendors. More specifically, it aimed to determine: 1) the level of financial management strategies of vegetable vendors in cash management, inventory management, and pricing management; and 2) the difference in the level of financial management strategies of vegetable vendors when grouped and compared according to the aforementioned variables. Methodology Research Design This paper used the descriptive research design to determine the level of financial management strategies of vegetable vendors. Descriptive

91The Official Journal of the College of Business Management and Accountancy, STIWNU research design is a scientific method used for observing and describing the behavior of a subject without influencing it in any way (Siedlecki, 2020). Respondents Seventy (70) vegetable vendors were selected as respondents from a total population of 84 in a public market in one of the cities in the central Philippines. Sampling This paper used the stratified random sampling to determine the respondents using the Cochran formula (n=70). Data Collection The study used a 30-item self-made data-gathering instrument that has passed rigorous tests for validity with a mean rating of 4.37 and reliability with a computed alpha of 0.927, both interpreted as excellent. It contains three parts: Part I contained the consent for the respondents’ data where they were asked to provide their consent for the processing of their data. Part II dealt with the profile of the respondents. The respondents filled out the questionnaire that determined the study's four variables: age, sex at birth, civil status, and average family monthly. Part III contained topics determining the financial management strategies of vegetable vendors. Three areas are covered in the study: a). Cash Management b.) Inventory Management, and c.) Pricing Management. To assess the respondents' level of financial management strategies, each area was given five numerical ratings, 5 being the highest and 1 being the lowest. The respondents were asked to rate the level on a scale of 1 to 5, 5 as the highest or "Very High Level," 4 as "High Level," 3 as "Moderate Level," 2 as "Low Level" to 1 as the lowest or "Very Low Level." Data Analysis/ Statistical Treatment

92CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 This study used various analytical approaches consistent with the study’s research objectives. Objective 1 used a descriptive analytical scheme and mean as statistical tool to determine the level of financial management strategies of vegetable vendors. Objective 2 used a comparative analytical scheme and Mann-Whitney U test to determine if there was a significant difference in the level of financial management strategies of vegetable vendors. Ethical Considerations All participants provided informed consent, indicating their understanding of the study's scope and the precautions taken to safeguard their anonymity and confidentiality and mitigate potential risks. Their identities were protected, and any personally identifying information was excluded from the study to ensure anonymity and confidentiality. Maintaining anonymity and confidentiality is vital to protect the privacy of individuals who agree to participate in research. The study considered the potential risks to participants, researchers, the broader community, and the institution involved. These risks may include emotional distress, embarrassment, and anxiety, which can be challenging to predict or mitigate, as well as physical harm, loss of resources, emotional damage, and damage to one's reputation. Results and Discussion This section deals with the presentation, analysis, and interpretation of data gathered to carry out the objectives of this study. Appropriate procedures were followed to give exact data and substantiate solutions to each problem. The data collected from the respondents' responses to the instrument were tallied, tabulated, and subjected to statistical analysis and interpretation following the objectives of the investigation. Table 1 Level of Financial Management Strategies of Vegetable Vendors in the Area of Cash Management Area

93The Official Journal of the College of Business Management and Accountancy, STIWNU A. Cash Management Mean Interpretation As a Vegetable Vendor, I… 1. I regularly monitor my sales and inventory to ensure no losses due to theft or miscalculations. 4.29 High Level 2. I set aside emergency money to fund emergency funds. 3.81 High Level 3. I monitor my daily revenues and expenses to track my cash flow, such as listing all sales and expenses or using a notebook to record income and spending. 3.91 High Level 4. I save part of my income for future business needs. 3.91 High Level 5. I record my cash transactions in a logbook or written record. 2.77 Moderate Level 6. I keep my business and personal finances separate using different bank accounts or notebooks to track them. 2.57 Moderate Level 7. I create a budget specifically for restocking my supply of vegetables. 3.97 High Level 8. I ensure that I have sufficient cash available to provide customers with change. 4.57 Very High Level 9. I make my purchasing decisions based on my daily or weekly sales. 4.40 High Level 10. I reinvest part of my earnings into my business to help it grow. 3.99 High Level Overall Mean 3.82 High Level Table 1 shows the data on the financial management strategies of vegetable vendors in cash management. The overall mean was 3.82, which was interpreted as a high level, implying that the financial management strategies of vegetable vendors had a high level based on cash management.

94CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 The highest mean score in this area was 4.57, which was interpreted as a very high level, in Item No. 8, which stated, "I ensure that I have sufficient cash available so that I can provide customers with change." The lowest mean score in this area was 2.57, interpreted as a moderate level, in Item No. 6, which stated, "I keep my business and personal finances separate by using different bank accounts or notebooks to track them." The result implied that vegetable vendors did not consistently separate their business and personal finances. This indicated that vegetable vendors needed to be more knowledgeable in supporting financial management. Alfarero et al. (2025) supported this idea; they said vendors need training or support to enhance their financial management skills. Strong financial management among vegetable vendors can contribute to the economic development of their communities. With the proper training, vegetable vendors can help adopt the best practices in financial management, build stronger businesses, and earn higher incomes. Vegetable vendors must be knowledgeable and organized and have proper training to support them in financial management. With the help of market administration, such as the Department of Trade and Industry (DTI), vendors can be assisted by prompting them to participate in seminars and guiding them to enhance their financial abilities. This training helps vendors set clear financial goals, like separating business and personal finances, tracking income and expenses, and planning for growth. It also provides them with the tools and knowledge to achieve these goals, which can lead to better business sustainability and growth. Table 2 Level of Financial Management Strategies of Vegetable Vendors in the Area of Inventory Management Area B. Inventory Management Mean Interpretation As a Vegetable Vendor, I… 1. I regularly monitor my vegetable inventory to avoid running out or overstocking. 4.36 High Level 2. I monitor my daily supply of veggies using a paper or digital tool. 3.53 High Level

95The Official Journal of the College of Business Management and Accountancy, STIWNU 3. I make my inventory purchases based on sales patterns and customer demand 4.09 High Level 4. I inspect the quality of vegetables before selling them to my customers to avoid returns & spoilages. 4.59 Very High Level 5. I invest in proper storage methods like refrigeration (cold storage), ventilated containers, and freezing vegetables to reduce food waste. 3.16 Moderate Level 6. I develop strong relationships with suppliers to ensure the reliable and timely taking of fresh vegetables, which helps maintain inventory quality and supports efficient financial operations. 4.17 High Level 7. I ensure all the products are good to meet customer expectations and guarantee product quality and safety. 4.47 High Level 8. I negotiate with suppliers to get a lower price and ensure a regular supply of vegetables. 4.37 High Level 9. I monitor and minimize waste by disposing of spoiled and unsold vegetables in many ways, like feeding live stocks, to properly dispose of spoiled and unsold vegetables. 3.99 High Level 10. I implement a stock rotation system where I sell older vegetables at a cheaper price than the new stock to meet customers’ standards 4.16 High Level Overall Mean 4.09 High Level Table 2 shows the data on the financial management strategies of vegetable vendors in inventory management. The overall mean was 4.09, which was interpreted as a high level, indicating that the level of financial management strategies of vendors had been high based on inventory management.

96CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 The highest mean score in this area was 4.59, interpreted as a high level, in Item No. 4, which stated, "I inspect the quality of vegetables before selling it to my customers to avoid returns & spoilages." The lowest mean score in this area was 3.16, interpreted as a moderate level, in Item No. 5, which stated, “I invest in proper storage methods like refrigeration (cold Storage), ventilated containers, and freezing vegetables to reduce food waste." The result implied that due to the lack of cold storage, vendors utilized small containers to preserve the freshness of their vegetables. Makule et al. (2022), cold storage provides significant development benefits and strengthens local management capacities. Providing efficient use of natural resources cost savings and increased incomes to vegetable vendors. To reduce daily losses and guarantee a consistent supply of high- quality vegetables, vegetable vendors can efficiently extend the freshness of their produce by utilizing inexpensive cold storage. Table 3 Level of Financial Management Strategies of Vegetable Vendors in the Area of Pricing Management Area C. Pricing Management Mean Interpretation As a Vegetable Vendor, I… 1. I change prices according to seasons and market demand 4.23 High Level 2. I determine my prices based on comparison with other vegetable vendors' prices. 3.80 High Level 3. I implement discount strategies as a financial management tactic to attract more customers and enhance sales revenue in my vegetable vending business 4.23 High Level 4. I adjust my prices upward during periods of high demand to maximize profits. 4.30 High Level

97The Official Journal of the College of Business Management and Accountancy, STIWNU 5. I reduce the price of vegetables that will spoil to minimize loss. 4.36 High Level 6. I set prices according to the cost of purchasing vegetables from suppliers. 4.41 High Level 7. I determine prices based on production costs and desired profit margins. 4.24 High Level 8. I consider customers' feedback when making adjustments to my price strategy. 4.30 High Level 9. I provide both retail and wholesale customers with a range of pricing options. 3.77 High Level 10. I review pricing and sales trends to make informed decisions about setting optimal prices for vegetable products, aligning with financial management strategies to maximize profitability and adapt to market demands. 4.06 High Level Overall Mean 4.17 High Level Table 3 shows the data on the financial management strategies of vegetable vendors. The overall mean was 4.17, which was interpreted as a very high level, which implied that the financial management strategies of vegetable vendors had a very high level based on pricing management. The highest mean score in this area was 4.41, which was interpreted as a high level, in Item No. 6, which stated, " I set prices according to the cost of purchasing vegetables from suppliers. This meant that vegetable vendors were price-conscious and based on the expenses of purchasing vegetables, which contributed to long-term earnings. The lowest mean score in this area was 3.77, which was interpreted as high level, in Item No. 9, which stated, “I provide both retail and

98CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 wholesale customers with a range of pricing options." The result implied that vegetable vendors acknowledged the advantages of offering different prices to retail and wholesale customers. However, they didn't use this strategy as often because of supply shortages and pricing limit The result was consistent with Caliat et al. (2024), which discussed that pricing is essential for vendors to achieve long-term profitability. To achieve this goal, vendors must have a solid pricing strategy to retain customers and maintain long-term engagement. This study helps vendors become aware of solid pricing strategies despite external and internal factors. Moreover, it explores the pricing strategies employed by vendors in the public market. Provided that, to maintain sustainability and long-term performance, vegetable vendors must recognize these challenges and improve their pricing strategy properly. Table 4 Differences in the Level of Financial Management Strategies of Vegetable Vendors in the Area of Cash Management when grouped and compared according to the aforementioned variables Variable Category N Mean Rank Mann Whitney U-Test p- value Sig. level Interpretation Age Younger 38 40.33 424.500 0.030 0.05 Significant Older 32 29.77 Sex at Birth Male 21 31.19 424.000 0.245 Not SignificantFemale 49 37.35 Civil Status Single 24 42.92 374.000 0.027 Significant Married 46 31.63 Average Family Monthly Income Lower 35 31.27 464.500 0.081 Not SignificantHigher 35 39.73 Table 4 presented the different comparative analyses on the level of financial management strategies of vegetable vendors in cash management when grouped and compared according to age, sex at birth, civil status, and average family monthly income using the Mann-Whitney U test.

99The Official Journal of the College of Business Management and Accountancy, STIWNU As gleaned in the table, the computed mean ranks in terms of age were 40.33 for younger vegetable vendors and 29.77 for older vegetable vendors, with a p-value of 0.030, which was interpreted as significant. In terms of sex at birth, the computed mean rank of the male group was 31.19, while for the female group, the mean rank was also 37.35, with a p-value of 0.245, which was interpreted as not significant. Regarding civil status, the computed mean rank of the single group was 42.92, while for the married group, the mean rank was 31.63, with a p- value of 0.027, which was interpreted as significant. In terms of average family monthly income, the computed mean rank of the lower average family monthly income group was 31.27, while for the higher average family monthly income group, the mean rank was also 39.73, with a p-value of 0.081, which was interpreted as not significant. Hence, when the employees were grouped according to sex at birth and average family monthly income, the p-values were greater than 0.05, which were interpreted as not significant. Therefore, the null hypothesis, "There is no significant difference in the level of financial management strategies of vegetable vendors in cash management when grouped and compared according to aforementioned variables," was accepted. It implied that sex at birth and average family monthly income did not affect the level of financial management strategies of vegetable vendors in the area of cash management. However, when the vegetable vendors were grouped according to age and civil status, the p-value was lower than 0.05, interpreted as significant. Therefore, the null hypothesis, "There is no significant difference in the level of financial management strategies of vegetable vendors in cash management when grouped and compared according to age," was rejected. It implied that age affected the level of financial management strategies of vegetable vendors in cash management.

100CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 The results are consistent with that of in Baylen (2020) where it was revealed that most respondents in the age bracket 31-35 heavily depend on young workers. Some of the vegetable vendors are in the 30 to 39-year-old age category. We propose that most vegetable vendors are younger, more adaptable, and more skilled at handling their finances; they regularly monitor their income using bank accounts. The older vendors are not likely to keep money in banks because their daily earnings are utilized for daily needs. With help from the market administration, such as the Department of Trade and Industry (DTI), older vegetable vendors can take up training or seminars to enhance their financial capabilities and adapt to modern business practices. This assistance may enable them to manage their incomes better and remain competitive. The result confirmed the study of Bacci et al. (2022) when they stated that the role of household finances has found that married women in charge of familiar economic decision-making exhibit greater behavioral risk aversion. We imply that married vegetable vendors are often more realistic and experienced in dealing with money. In contrast, single vendors may not know the importance of having a bank account to save expenses. With help from the Department of Trade and Industry (DTI), single vegetable vendors can join training or seminars to enhance their financial management skills and build confidence in handling their business income. Table 5 Differences in the Level of Financial Management Strategies of Vegetable Vendors in Inventory Management when grouped and compared according to the aforementioned variables Variable Category N Mean Rank Mann Whitney U-Test p- value Sig. level Interpretation Age Younger 38 40.41 421.500 0.027 0.05 Significant Older 32 29.67 Sex at Birth Male 21 31.45 429.500 0.274 Not SignificantFemale 49 37.23 Single 24 40.77 425.500 0.116

101The Official Journal of the College of Business Management and Accountancy, STIWNU Civil Status Married 46 32.75 Not Significant Average Family Monthly Income Lower 35 35.03 596.000 0.846 Not Significant Higher 35 35.97 Table 5 presented the different comparative analyses on the level of financial management strategies of vegetable vendors in inventory management when grouped and compared according to age, sex at birth, civil status, and average family monthly income using the Mann-Whitney U Test. As gleaned in the table, the computed mean ranks in terms of age were 40.41 for younger vegetable vendors and 29.67 for older vegetable vendors, with a p-value of 0.027, which was interpreted as significant. In terms of sex at birth, the computed mean rank of the male group was 31.45, while for the female group, the mean rank was also 37.23, with a p-value of 0.274, which was interpreted as not significant. Regarding civil status, the computed mean rank of the single group was 40.77, while for the married group, the mean rank was also 32.75, with a p-value of 0.116, which was interpreted as insignificant. In terms of average family monthly income, the computed mean rank of the lower average family monthly income group was 35.03, while for the higher average family monthly income group, the mean rank was also 35.97, with a p-value of 0.846, which was interpreted as not significant. Hence, when the vegetable vendors were grouped according to sex at birth, civil status, and average family monthly income, the p-values were greater than 0.05, which were interpreted as not significant. Therefore, the null hypothesis, "There is no significant difference in the level of financial management strategies of vegetable vendors in inventory management when grouped and compared according to aforementioned variables," was accepted. It implied that sex at birth, civil status, and average family

102CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 monthly income did not affect the level of financial management strategies of vegetable vendors in inventory management. However, when the vegetable vendors were grouped according to age, the p-value was lower than 0.05, interpreted as significant. Therefore, the null hypothesis, "There is no significant difference in the level of financial management strategies of vegetable vendors in inventory management when grouped and compared according to age," was rejected. It implied that age affected the level of financial management strategies of vegetable vendors in inventory management. The result of the study agreed with Baylen's study (2020). This study revealed that most respondents in the age bracket 31-35 heavily depend on young workers. Some of the vegetable vendors are in the 30 to 39-year-old age category. This could be attributed to individuals from this age bracket being apt to life's challenges. They are adventurous and willing to take risks. It suggests that younger vegetable vendors are more adaptable and utilize new strategies and current supply management approaches. Older vendors unfamiliar with new technologies can benefit from the help of the Department of Trade and Industry (DTI) to lead training or seminars that introduce them to tools like cold storage to help preserve their produce from spoilage and reduce losses. Table 6 Differences in the Level of Financial Management Strategies of Vegetable Vendors in Pricing Management when grouped and compared according to the aforementioned variables Variable Category N Mean Rank Mann Whitney U p- value Sig. level Interpretation Age Younger 38 38.93 477.500 0.123 0.05 Not SignificantOlder 32 31.42 Sex at Birth Male 21 26.43 324.000 0.014 Significant Female 49 39.39

103The Official Journal of the College of Business Management and Accountancy, STIWNU Civil Status Single 24 41.94 397.500 0.055 Not SignificantMarried 46 32.14 Average Family Monthly Income Lower 35 31.54 474.000 0.103 Not SignificantHigher 35 39.46 Table 6 presented the different comparative analyses on the level of financial management strategies of vegetable vendors in pricing management when grouped and compared according to age, sex at birth, and average family monthly income using the Mann-Whitney U test. As gleaned in the table, the computed mean ranks in terms of age were 38.93 for younger vendors and 31.42 for older vendors, with a p-value of 0.123, which was interpreted as not significant. Regarding sex at birth, the computed mean ranks were 26.43 for the male group and 39.39 for the female group, with a p-value of 0.014, which was interpreted as significant. Regarding civil status, the computed mean rank for the single group was 41.94, while for the married group, it was 32.14, with a p-value of 0.055, which was interpreted as insignificant. In terms of average family monthly income, the computed mean rank of the lower average family monthly income group was 31.54, while for the higher average family monthly income group, the mean rank was 39.46, with a p-value of 0.103, which was interpreted as not significant. Hence, when the vegetable vendors were grouped according to age, civil status, and average family monthly income, the p-value was greater than 0.05, which was interpreted as not significant. Therefore, the null hypothesis, "There is no significant difference in the level of financial management strategies of vegetable vendors in pricing management when grouped and compared to age, civil status, and average family monthly income," was accepted. It implied that age, civil status, and average family

104CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 monthly income did not affect the financial management strategies of vegetable vendors in pricing management when grouped and compared. However, when vegetable vendors were grouped according to sex at birth, the p-value was lower than 0.05, interpreted as significant. Therefore, the null hypothesis, "There is no significant difference in the level of financial management strategies of vegetable vendors in pricing management when grouped and compared," is rejected. This implies that sex at birth affects the level of financial management strategies vegetable vendors use in pricing management. This study by Nassar et al. (2021) revealed that females set more significance on prices and were more confident about the prices and brand rankings they generated. In this regard, the currency transition empowered females to adjust to the continuous changes within the scale of values and the memorization of price. It suggests that female vegetable vendors often set prices and make smart decisions to avoid losses and stay profitable. However, the male vegetable vendor is poor at providing prices. With assistance from the Department of Trade and Industry (DTI), male vendors can undergo training or seminars to familiarize themselves with offering retail and wholesale pricing to enhance their sales and income by focusing on strategies that help them avoid losses and sustain profitability. Conclusion The study indicates several key findings regarding the financial management strategies of vegetable vendors. Firstly, vegetable vendors did not consistently separate their business and personal finances. This indicated that vegetable vendors needed to be more knowledgeable in supporting financial management. Secondly, it implies that due to the lack of cold storage, vendors utilized small containers to preserve the freshness of their vegetables. Thirdly, it implied that vegetable vendors acknowledged the advantages of offering different prices to retail and wholesale customers. However, they didn't use this strategy as often because of supply shortages and pricing limitations. Finally, the data show that age and sex at birth are significant differences in the level of financial

105The Official Journal of the College of Business Management and Accountancy, STIWNU management strategy in all areas composed of cash management, inventory management, and pricing management. In response to the findings, vegetable vendors should learn to separate their business and personal finances. They need training to improve their financial management skills to ensure their businesses develop and grow sustainably. By providing containers, as these containers would be designed for safe vegetable storage, the Department of Trade and Industry (DTI) can help reduce costs for vendors who often must purchase their own. This could make fresh produce more affordable in the long run. They could avoid using inappropriate or unclean packaging that could negatively impact the quality of vegetables. To deal with shortages and maintain prices for different customer categories, we recommend using simple pricing strategies and collaborating well with their suppliers and customers. Engaging in basic financial education to better understand the benefits of saving money in bank accounts. Implementing a training program emphasizing cash management and financial planning is advised to improve the financial education of older vendors. The importance of saving, budgeting, and opening a bank account with the support of the DTI and market administration through attending seminars to gain insights into basic financial skills such as saving, budgeting, and opening a bank to use for their micro-businesses. Enhancing their inventory and business operations, the DTI provides programs. With support from market administration, suppliers can obtain individual business consultations through Negosyo Centers. Lastly, assisting in pricing strategies among male vegetable vendors, particularly offering both retail and wholesale pricing options with the help of market administration, such as the DTI and several relevant training programs that could benefit these vendors, like introductory pricing, to understand them and to calculate accurate expenses.

106CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 References Aguilar, K. A. D., Articona, P. G., Garcia, S. M. L., Lozano, L. R., Reblando, S. R., Roguin, E. G. D., Ruazol, L. J., Salvadora, J. M. O., Victoria, R. J. S., & Dr. Norayda M. Dimaculangan. (2024). Pricing strategies and business performance among selected SMEs in Santa Cruz, Laguna. In IRE Journals (Vol. 7, Issue 11, pp. 101– 102). https://www.irejournals.com/formatedpaper/1705764.pdf Alcantara, B. J. D. (2024). Financial Management Practices and Challenges among the Selected Companies in Light Industry and Science Park in City of Cabuyao, Laguna. International Journal of Multidisciplinary and Current Educational Research (IJMCER), 6, 364–400. https://www.ijmcer.com Alfarero, H., Gonzaga, M., Orit, J.L., & Tautho’s, C.K. (2025). Assessment on Financial Management among Vegetable Vendors in Tagum City: Basis for A Financial Program. https://www.researchgate.net/publication/387971399_Assessment_o n_the_Financial_Management_among_Vegetable_Vendors_in_Tag um_City_Basis_for_A_Financial_Program/citations Bacci, S., Mussolino, D., Cirillo, A., & Terzani, S. (2022). Cash Strategies and Women on Corporate Boards. Do marital status and age really matter? https://www.researchgate.net/publication/359056646_Cash_Strategi es_and_Women_on_Corporate_Boards_Do_marital_status_and_age _really_matter Baylen, L. N. (2020). Analysis of Inventory Management Systems of Selected Small-Sized Restaurants in Quezon Province: Basis for an Inventory System Manual. https://al-kindipublisher.com/index.php/jbms/article/view/852/697 Caliat, N. C. J., Abestano, N. M. L., Daham, N. a. J., & Jumaide, N. F. J. J. (2024). EXPLORING THE PRICING STRATEGIES OF VEGETABLES VENDORS. EPRA International Journal of Multidisciplinary Research (IJMR), 291–297. https://doi.org/10.36713/epra18792

107The Official Journal of the College of Business Management and Accountancy, STIWNU Corexta. (2024). The importance of financial management for small businesses. Corexta: Your All-in-One Business Management Solution. https://www.corexta.com/financial-management-for-small- businesses/#:~:text=Small%20businesses%2C%20often%20charact erized%20by,specific%20needs%20of%20small%20businesses Lestari, R. M. & Maimunah, Siti. (2019). ANALYSIS OF SIMPLE FINANCIAL BOOKKEEPERS FOR THE VEGETABLE VENDORS IN EAST BOGOR REGION. https://scispace.com/pdf/analysis-of-simple-financial-bookkeepers- for-the-vegetable-42tkz7hn9i.pdf Liu, T. (2025). An Analysis of Cash Management Strategies in E- Commerce Companies. EWA Publishing. https://doi.org/10.54254/2754-1169/2024.LD19042 Makule, E., Dimoso, N., & Tassou, S. A. (2022). Precooling and cold storage methods for fruits and vegetables in Sub-Saharan Africa—A review. Horticulturae, 8(9), 776. https://doi.org/10.3390/horticulturae8090776 Nassar, Y., Gad, G., & Kortam, W. (2021). The effect of demographic variables on price sensitivity of customers A field study. Archives of Business Research, 9(4), 101–142. https://doi.org/10.14738/abr.94.10023 Radzi, K. M., Nazri, M., & Ali, S. M. (2017). The Impact of Internal Factors on Small Business Success: A Case of Small Enterprises Under the Felda Scheme. Asian Academy of Management Journal, 22(1), 27–55. https://www.researchgate.net/publication/317672851_The_Impact_ of_Internal_Factors_on_Small_Business_Success_A_Case_of_Smal l_Enterprises_under_the_FELDA_Scheme Salamah, S. N. (2023). Financial management strategies to improve business performance. Journal of Contemporary Administration and Management (ADMAN), 1(1), 9–12. https://doi.org/10.61100/adman.v1i1.3 Siedlecki, S. L. (2020). Understanding descriptive research designs and methods. Clinical Nurse Specialist, 34(1), 8-12.

108CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Sitinjak, C., Johanna, A., Avinash, B., & Bevoor, B. (2023). Financial Management: A System of relations for Optimizing Enterprise Finances – A review. Journal Markcount Finance, 1(3), 160–170. https://doi.org/10.55849/jmf.v1i3.104

109The Official Journal of the College of Business Management and Accountancy, STIWNU BLUE CRAB DISTRIBUTORSHIP: A FEASIBILITY STUDY Claudine C. Balboa Justine M. Balauro, Shaira Mae R. Bernesto Michelle M. Jamili, Gladys D. Sayson, LPT, MBA claudinebalboa11@gmail.com balauroj17@gmail.com bernestoshaira51@gmail.com michellejamili68@gmail.com gladys.dolendo@wnu.sti.edu.ph STI West Negros University, Bacolod City Negros Occidental, Philippines Abstract This feasibility study explored the potential success of Blue Crab Distribution, a proposed business in E.B. Magalona focused on sourcing and delivering fresh blue crabs to meet the needs of Bacolod City’s expanding market for seafood restaurants. The study used a descriptive research design, surveying 14 seafood restaurant owners. It revealed a strong market demand for blue crabs, supported by a clearly defined target market and competitive pricing strategies. The management perspective of the proposed business focuses on building an organized, reliable and sustainable supply chain by coordinating with local fishermen, ensuring quality control, and maintaining strong partnerships with seafood restaurants. In the operational perspective, the study takes advantage of its location in Barangay Tomongtong, E.B. Magalona, known as the Blue Crabs Capital of Negros Occidental. This will ensure a fresh and consistent supply through sustainable harvesting and efficient delivery to Bacolod restaurants. Financial projections forecast a satisfactory return on investment by Year 3, driven by consistent income and prudent profit management to support ongoing sustainability and expansion. From a socio-economic perspective, the study fosters local development by providing jobs, backing local fishermen, and advocating for sustainable

110CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 marine resource management. In summary, the study concludes that Blue Crab Distributorship is a viable and promising venture with high market demand, effective management, profitable financial outlook, sustainable operations, and beneficial socio-economic effects. Keywords: Blue Crab, Blue Crab Distributorship, Feasibility Study Introduction The blue crab, famed for its agility and distinct paddle-shaped legs, is a powerful swimmer and a vital species in coastal ecosystems and seafood industries alike (National Wildlife Federation, 2019). These crabs are striking in appearance, with bright blue claws and an olive-colored carapace (shell). The claws of adult female blue crabs are tipped with red. Male blue crabs typically measure about seven to eight inches (18 to 20 centimetres) across, while females are slightly smaller in size (National Wildlife Federation, 2019). As people around the world seek a variety of food options, seafood has become one of the most traded food items globally. However, this increased trade raises concerns about the sustainability of marine resources and whether all participants in the industry benefit equally. In the Philippines, the blue swimming crab (BSC) is a significant marine resource. This crab supports a major industry that creates jobs and contributes to both local and national economies. BSCs are commonly caught in large numbers across various regions of the country (Yap et al., 2020). This study aims to assess the feasibility of establishing a reliable and efficient crab distribution service, sourcing blue crabs from Barangay Tomongtong, E.B. Magalona and delivering them to the top-known seafood restaurants in Bacolod City. As the demand for high-quality seafood rises, particularly among restaurants requiring fresh and sustainable sources of blue crabs. This study seeks to fill this gap by providing a consistent supply to local establishments. Focusing on efficient logistics and customer service.

111The Official Journal of the College of Business Management and Accountancy, STIWNU This study examines the potential of blue crab distribution to meet the needs of Bacolod's seafood restaurants by offering a valuable and dependable service, as well as the economic potential of suppliers from E.B. Magalona. Literature Review A feasibility study is a comprehensive evaluation of a proposed project to determine its viability, considering costs, potential returns, legal factors, resources, and strategic value. It helps identify strengths, weaknesses, and opportunities, enabling informed decision-making (Agrawal, 2025; Indeed, 2024). A feasibility study involves evaluating key dimensions to determine the likelihood of a project's success. Market viability focuses on understanding customer demand, preferences, and the competitive environment (Mariotti & Glackin, 2015). Technical feasibility assesses if an organization has the necessary technical resources, including hardware, software, and skilled personnel, to successfully implement a proposed system. Financial viability assesses projected costs, revenues, and the potential for profit (Agrawal, 2023). Organizational or management viability evaluates the leadership structure, team capabilities, and operational readiness to manage the project effectively (Indeed, 2024). These areas provide a structured basis for making informed, strategic decisions in business planning. In putting up the business, Laurden (2023) conducted a feasibility study on the blue swimming crab fishery in northern Bohol, Philippines. The study found that while market demand for blue crabs remains high, catch volumes are declining, raising sustainability concerns. Distribution channels include traders, wet markets, crab meat processors, and direct sales to consumers. Challenges identified include decreasing production and low awareness of fisheries regulations among stakeholders. The study recommends improving policy awareness and promoting sustainable fishing practices to ensure the long-term viability of the blue crab industry.

112CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 These reviewed studies emphasize the importance of assessing feasibility dimensions such as market demand, technical logistics, and sustainability when launching a seafood distribution business. Laurden’s (2023) findings highlight both the strong market potential and the challenges facing the blue crab industry in the Philippines, particularly in distribution and regulation awareness. Applying these insights to our study, DistriCrab aims to implement a structured, sustainable, and efficient crab distribution model that supports both fishermen and restaurant clients while promoting long-term resource viability. Objectives The primary goal of this study is to determine the feasibility of establishing a blue crab distributorship in Bacolod City. Specifically, the study aims to achieve the following objectives in each key aspect of the business: 1. What are the market opportunities for blue crabs in Bacolod in terms of the product, pricing strategies, promotional approaches, and distribution channels and from demand and supply analysis? 2. What are the technical and operational requirements, policies, and procedures involved in sourcing and delivery of blue crabs from E.B. Magalona to Bacolod City? 3. What are the human resource requirements, management structures, and organizational policies and processes necessary for the effective operation of the business? 4. What are the financial requirements, projections, and expected financial performance of the blue crab distributorship business in Bacolod City? 5. How will the business contribute to the socio-economic development and well-being of communities and stakeholders in both E.B. Magalona and Bacolod City?

113The Official Journal of the College of Business Management and Accountancy, STIWNU Materials and Methods This feasibility study conducts a thorough market analysis to identify the target market. The objective is to assess the potential of supplying fresh blue crabs to restaurants in Bacolod City. It presents detailed information about the respondents who served as the data sources, the research design used, and the methods employed to test the validity and reliability of the study. It also outlines the data collection process and the procedures followed in analyzing the study. It also outlines the data collection process and the procedures followed in analyzing the data to determine the viability of the proposed crab distribution business. Research Design The researchers utilized a descriptive research design, employing survey questionnaires and interviews as data collection tools. The surveys and interviews were conducted in person using printed materials. This research design was selected for its cost-effectiveness in providing detailed and reliable data. The information gathered represents a broader population, ensuring accurate analysis and informed decision-making. Subject Respondents The respondents of the study include 14 seafood restaurant owners in Bacolod City who source and serve blue crab dishes and are also the potential net market. Research Instruments The researchers used various tools to gather data on the marketability of a blue crab in Bacolod City. A self-made survey questionnaire was the primary instrument for data collection. It was divided into two parts: Part I focused on the respondent’s profile, including the owner’s name, age, sex, and restaurant's monthly income. Part II covered key factors influencing the marketability of a crab distributor, such as product quality, pricing, supply reliability, and customer satisfaction.

114CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 To ensure comprehensive data collection, survey questionnaires were distributed to seafood restaurant owners in Bacolod City, as well as local fishermen and crab suppliers in Barangay Tomongtong, E.B. Magalona. The survey included multiple-choice and open-ended questions to capture both quantitative data on purchasing behaviors and preferences and qualitative insights into industry challenges and supplier expectations. A Likert scale was also used to measure respondents’ perceptions, satisfaction, and business needs, providing valuable insights for the study. Validation and Reliability The survey questionnaire was validated by three experts with master's degrees in Business Administration, specializing in relevant fields. Their assessments ensured the instrument's clarity, relevance, and reliability. Data Collection The researchers followed proper procedures by obtaining approval from relevant authorities before conducting the study. A formal request was submitted to seafood restaurant owners and local fishermen, seeking permission to distribute survey questionnaires and conduct interviews. Upon approval, printed questionnaires were handed to respondents, with clear instructions on the study's purpose and guidelines for objective and honest responses. The collected data were systematically recorded and analysed using figures and charts, with ethical considerations strictly observed throughout the process. Ethical Considerations The study was conducted ethically, ensuring the rights and privacy of all participants. Before giving written consent, seafood restaurant owners and local fishermen were informed about the study’s objectives, procedures, and their right to withdraw at any time. Personal information was anonymized, securely stored, and used solely for research purposes. The study prioritized minimizing harm, maintaining fairness, and disclosing

115The Official Journal of the College of Business Management and Accountancy, STIWNU any potential conflicts of interest. Findings will be shared with local stakeholders to support informed decision-making. Results & Discussion A. Market Study This section explores the market demand for blue crab in Bacolod City. It aims to meet the growing needs of seafood restaurants by providing fresh, locally sourced blue crabs. The focus is on effective marketing strategies and ensuring the steady supply based on the available quantity of crabs. Table 1 Products Products Choices Frequency Percentage 1. How frequently do you purchase blue crabs from your supplier Daily 6 43.00% Weekly 8 57.00% Every 2 weeks 0 0.00% Total 14 100.00% 2. What is your preference for purchasing blue crabs from your current supplier Price is affordable 2 14.00% The quality is good 12 86.00% Hospitable supplier 0 0.00% Supplier gives discount 0 0.00% Total 14 100.00% 3. What size of blue crabs do you usually order Small 0 0.00% Medium 14 100.00% Large 0 0.00% Total 14 100.00%

116CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 The results of a survey on blue crab purchasing in Bacolod City show that most buyers (57%) purchase daily, while 43% buy weekly. Quality is the top priority for 86% of respondents, far outweighing price, hospitality, or discounts. All respondents prefer medium-sized blue crabs, indicating a clear product preference. Most buyers (79%) purchase between 1–25 kilos per day, and the majority (79%) rely on only one supplier. These results highlight a market that values quality, consistency, and trusted supplier relationships, offering potential opportunities for reliable new entrants. This reveals that most buyers have steady and frequent demand for blue crabs, showing a reliable market for suppliers. The data also indicates that quality and trusted supplier relationships are crucial factors, suggesting that a new supplier who meets these expectations can successfully enter market. Table 2 Pricing 4. How many kilos do you usually buy per day 1-25 kilos 11 79.00% 30-50 kilos 2 14.00% Other 1 7.00% Total 14 100.00% 5. How many supplier of blue crabs do you have 1 11 79.00% 2 3 21.00% 3 and above 0 0.00% Total 14 100.00% 6. Are you satisfied with the blue crabs supplied to you by your supplier/s Very satisfied 0 0.00% Satisfied 10 71.00% Not Satisfied 4 29.00% Total 14 100.00% Pricing Choices Frequency Percentage 1. Price per kilo of blue crabs from your supplier ₱100 0 0.00% ₱200 2 14.00% ₱300 11 79.00%

117The Official Journal of the College of Business Management and Accountancy, STIWNU Price survey results of blue crab buyers in Bacolod City reveal that most pay ₱300 per kilo, with a few paying ₱200 or ₱350. Resale prices range from ₱500 to ₱1,000 per dish, with none charging more than ₱2,000. All respondents prefer cash on delivery, rejecting mobile or bank payments. Price comparisons across suppliers show minimal variation, with most buyers noting no significant difference. Overall, ₱300 per kilo is widely accepted as a fair and consistent price point in the market. This data reveals that ₱300.00 per kilo is the standard and accepted price of the suppliers for blue crabs in Bacolod City. Table 3 Place ₱350 1 7.00% Total 14 100.00% 2. Price range of blue crabs when serve to customers ₱500-₱800 6 43.00% ₱900-₱1000 8 57.00% ₱2000 an above 0 0.00% Total 14 100.00% 3. Mode of payment Cash on delivery 14 100.00% Mobile Payment 0 0.00% Bank Deposit 0 0.00% Total 14 100.00% 4. Price difference between Supplier 1 and Supplier 2 No difference 11 79.00% ₱1 - ₱20 3 21.00% ₱30-50 0 0.00% Over ₱100 0 0.00% Total 14 100.00% 5. Would purchase blue crabs priced at Php300 per kilo Yes 14 100.00% No 0 0.00% Total 14 100.00% 6. Do fluctuations in crab prices (like seasonal changes/supply shortages) impact purchasing decisions Yes No Total 8 6 14 57.00% 43.00% 100%

118CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Place survey results shows Most blue crab buyers in Bacolod City source from distributors (57%), with fewer buying directly from fishermen, outside vendors, or the wet market. A majority (71%) get their supply from outside Bacolod, though none source beyond the province. Most buyers (86%) are satisfied with their supplier’s location. Morning is the preferred delivery time for 93% of respondents, as late deliveries negatively impact customer service during peak hours. These results highlight the importance of reliable, timely morning deliveries from trusted suppliers, even if they are located outside the city. Place Choices Frequency Percentage 1. From whom do you purchase blue crabs Local Fishermen 3 22.00% Distributor 8 57.00% Outside Vendor 2 14.00% From Market 1 7.00% Total 14 100.00% 2. Where do you purchase blue crabs Within Bacolod 4 29.00% Outside Bacolod 10 71.00% Outside Province 0 0.00% Total 14 100.00% 3. Satisfied with supplier’s location Yes 12 86.00% No 2 14.00% Total 14 100.00% 4. Preferred delivery time Morning 13 93.00% Afternoon 1 7.00% Evening 0 0.00% Total 14 100.00% 5. Do late or unreasonable blue crab deliveries affect your ability to serve customer during busy times Yes 14 100.00% No 0 0.00% Total 14 100.00% 6. Interest to buy in the proposed business Yes 14 100.00% No 0 0.00% Total 14 100.00%

119The Official Journal of the College of Business Management and Accountancy, STIWNU This data reveals that most buyers rely on distributors outside Bacolod. Reliable and punctual supply is crucial to meeting buyer’s needs. Table 4 Promotion Promotion survey results show that all respondents are interested in buying fresh blue crabs sourced from E.B. Magalona, with most discovering suppliers through friends (57%) or social media (43%). Promotion Choices Frequency Percentage 1. How did you know you crab supplier Social Media 6 43.00% Advertising 0 0.00% Through Friends and relatives 8 57.00% Total 14 100.00% 2. Preferred special offer Discounted price 14 100.00% Buy maximum amount 0 0.00% Freebie 0 0.00% Total 14 100.00% 3. Would bulk-order discount make you switch suppliers Yes 12 86.00% No 2 14.00% Total 14 100.00% 4. Promotional materials you find most effective Flyers 2 14.00% Stickers 10 72.00% Posters 2 14.00% Total 14 100.00% 5. Preference to receive promotional updates Phone Call 0 0.00% Text Messages 0 0.00% Social Media 0 0.00% In-person visit 14 100.00% Total 14 100.00% 6. How do special offers influence ordering frequency More orders 14 100.00% No changes 0 0.00% Fewer orders 0 0.00% Total 14 100.00%

120CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Discounted prices are the most preferred promotional offer, with 86% willing to switch suppliers for bulk-order discounts. Posters are seen as the most effective promotional material, followed by flyers and stickers. Traditional advertisements had no reported impact on supplier discovery. Overall, customer loyalty is driven by competitive pricing, word-of-mouth, and visually appealing marketing materials. This data reveals that buyers value fresh blue crabs from E.B Magalona. Competitive discounts and eye-catching promotions like stickers strongly influence their purchasing decisions and supplier loyalty.

121The Official Journal of the College of Business Management and Accountancy, STIWNU Table 5 Market Data for Blue Crabs SEAFOOD RESTAURANTS IN BACOLOD CITY DIRECT COMPETITORS (Competitors in exact location) - SUPPLY (week) DEMAND (week) MARKET GAP/ SHORTAGE (per kilos) DIRECT SUPPLIER PRICE (PER KILO) - 700kg (100kg x 7days) - - E.B Magalona P800.00 - 700kg (100kg x 7days) - - E.B Magalona - Total 1,400 kilos INDIRECT COMPETITORS NO. OF RESTAURANTS SUPPLY (week) DEMAND (week) MARKET GAP/ SHORTAGE (per kilos) INDIRECT SUPPLIER PRICE (PER KILO) 1. A 140kg (20kg x 7days) 210kg (30kg x 7days) 70 kg Cauayan, Sum- Ag - 2. B 25kg 25kg 0 Hinobaan, Sum- Ag P320.00 3. C 105kg (15kg x 7days) 140kg (20kg x 7days) 35kg Sum-Ag P250.00 4. D 10kg 15kg 5kg - P350.00 5. E 25kg 25kg 0 Bacolod P350.00 6. F 15kg 25kg 10kg - - 7. G 140kg (20kg x 7days) 175kg (25kg x 7days) 35kg Hinobaan P320.00 8. H 140kg (20kg x 7days) 175kg (25kg x 7days) 35kg Sagay - 9. I 350kg (50kg x 7days) 560kg (80kg x 7days) 210kg Cadiz P450.00 10. J 25kg 30kg 5kg Sagay, Bacolod P340.00 11. K 15kg 20kg 5kg Bacolod P340.00 12. L 10kg 20kg 10kg Sagay P350.00 13. M 10kg 15kg 5kg Pala-Pala P320.00 14. N 70kg (10kg x 7days) 105kg (15kg x 7days) 35kg Bacolod P350.00 TOTAL 1,080 Kilos (2,480 kilos) 1,540 Kilos 460 Kilos

122CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Table 5 shows that the 14 restaurants have a total weekly demand of 1,540 kilograms of blue crabs, while their usual supplier can only provide 1,080 kilograms, leaving a supply gap of 460 kilograms. Supply and Demand Analysis Table 5 provides the total weekly demand for blue crabs from 14 restaurants, which is 1,540 kilograms, but the usual supplier can only provide 1,080 kilograms. This results in a supply gap of 460 kilograms. This indicates a notable shortage in the market, with approximately 30% of the demand going unmet. In terms of pricing, the current suppliers of these restaurants offer blue crabs at a range of ₱250.00 to ₱450.00 per kilogram. The proposed price of ₱300.00 per kilogram is well-positioned within this range— affordable compared to the higher end, yet slightly above the lowest price point, which suggests a balance between competitiveness and profitability. Given this pricing strategy and the existing supply shortage, there is a clear market opportunity for the proposed business to enter and meet the unmet demand. B. Technical /Operational Study Product/Service Specifications The Districrab is committed to provide fresh blue crabs, known for their high-quality meat and excellent flavor. These crabs are sourced from local fishermen, ensuring a reliable and sustainable supply. Once harvested, the crabs undergo a careful process to maintain their freshness from the moment they are caught until they are delivered to seafood restaurants in Bacolod City. The crabs are handled precisely, ensuring the meat remains tender and flavorful. Blue crabs are known for their firm yet delicate texture and sweet, briny flavor that enhances various seafood dishes. Due to their versatility, blue crabs are favorable among chefs and used in traditionalncontemporary seafood recipes.

123The Official Journal of the College of Business Management and Accountancy, STIWNU It offers blue crabs in various sizes to cater to different seafood restaurant needs, ensuring flexibility in menu planning. For added convenience, the business will also provide customized delivery options, allowing restaurants to order based on their specific requirements to ensure that the crabs arrive in optimal condition and are ready to be used in various dishes. The combination of quality, freshness, and flexible delivery options makes the feasibility study a top choice for seafood restaurants in Bacolod City, helping restaurant owners and chefs deliver outstanding dishes to their customers. Figure 1 Picture of Blue Crab Product Office and Plant Location DistriCrab located at Hda. Catumbal Brgy. San Jose E.B. Magalona, Negros Occidental, is accessible to our local fishermen suppliers near the shore, and we can easily store and manage our freshly picked blue crabs in the warehouse. The location is also convenient for the workers, providing them with hassle-free travel every time they go to work. Our capital investment for the land alone is P600,000, which is a total of 150sqm, and the price cost is P4,000 per square meter. The 150 land will be utilized in different areas such as crab storage area, parking area, office, storage, as well as comfort room and lounge area.

124CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Figure 2 Location and Vicinity of Districrab Table 6 Source of Blue Crabs The table shows the list of 15 local fishermen from Brgy. Tomongtong, E.B. Magalona, who serves as a direct supplier of blue crabs

125The Official Journal of the College of Business Management and Accountancy, STIWNU to Districrab. It details the average crab harvest per day during peak and off-peak seasons, with a total of 2,275 kilos weekly in peak season and 392 kilos weekly in off-peak season, all priced at ₱120 per kilo. Table 7 Office/ Delivery Hours Day Opening Closing Operating Hours Monday 3 AM 12 PM 8hrs. Tuesday 3 AM 12 PM 8hrs. Wednesday 3 AM 12 PM 8hrs. Thursday 3 AM 12 PM 8hrs. Friday 3 AM 12 PM 8hrs. Saturday 3 AM 12 PM 8hrs. Sunday 3 AM 12 PM 8hrs. Total Operating Hours per week 56 hours/week The table shows the operating hours schedule per week. The business will be open from 3 AM to 12 PM with an hour break and 8 hours of work daily—a total of 7 working days from Monday to Sunday, with 56 weekly operating hours. Table 8 Machineries & Equipment, Furniture, & Supplies Equipment Total Costs Machineries & Equipment P1, 396,173.00 Office Supplies P2, 440.00 Cleaning Supplies P1,951. 75 Furniture & Fixtures P4, 828.00 Advertising Materials P450. 00 Warehouse P1, 500,000.00 TOTAL P2,905,842.75 The table presents the startup equipment and facility costs for the crab distribution business. The total investment amounts to ₱2,905,842.75, with the largest expenses allocated to machinery and equipment (₱1,396,173.00) and the warehouse (₱1,500,000.00), reflecting the operational and storage needs of DistriCrab.

126CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Table 9 Project Schedule The chart outlines the implementation timeline of the crab distribution business from October 2024 to October 2025. It shows sequential activities such as feasibility study, permits, equipment purchase, hiring, and business operations, ensuring a structured and timely launch. Sourcing Process/Service Delivery The production process begins when a customer submits an inquiry for blue crab supply, specifying the desired quantity and quality. Local fishermen catch blue crabs and transport them to the pickup location. The team inspects the crabs for quality, size, and health. Dead and unhealthy crabs are removed. Crabs are then sorted by size and weight based on the client's specifications. After sorting, they are packed in fish crates containing seawater to keep them fresh. The crates are then loaded into a delivery vehicle. Crabs are delivered to seafood restaurants in Bacolod City. Any excess crabs are kept in the business warehouse. Restaurant employees accept the crabs, inspect them, and sign the delivery form. Payment can be made in cash or online.

127The Official Journal of the College of Business Management and Accountancy, STIWNU Figure 3 Flowchart of Sourcing/Delivery Process Building and Facilities The warehouse will be divided into six parts: the crab storage area, office, parking area, and storage. The warehouse also has a bathroom and a lounge area to make the employees comfortable. The warehouse has a total measurement of 150sqm. The crab storage/working space area measures a 50sqm (5m by 10m) for efficiency, ensuring proper storage space, sorting, and packaging crabs. The office measures 5m by 5m, which will be very efficient for separating workstations, a small meeting area, and a filing space. The storage area measures 5m by 7m, while the comfort room will measure 3m by 3m. The lounge area measures 2.5m by 4m, and the parking lot measures 5m by 5m. The total budget for the warehouse is ₱1,500,000, which we and the contractor negotiated. Provided that 66.67% of it will be used for materials, and the 33.33% will be their labour. Considering the percentage, ₱1,000,000 will be the total cost of materials, and ₱500,000 will be the payment for labor.

128CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Figure 4 Warehouse Floor Plan Machineries and equipment, costing P1,396,173.00, include tools and systems needed for the efficient processing, packaging, and cold storage of blue crabs, ensuring product freshness and quality. Office supplies (P2,440.00) and cleaning supplies (P1,951.75) are allocated for administrative tasks and maintaining sanitary working conditions, respectively. Furniture and fixture, worth P4,828.00, will be used to furnish the workspace and provide functionality and comfort for employees. Advertising materials, amounting to P450.00, will support initial promotional efforts to establish brand awareness and attract clients. Overall, the investment reflects the operational and infrastructure needs crucial to launching and sustaining Districrab’s business activities. C. Management Study The blue crab distributorship business will comply with both local and national regulations. Requirements for a Local Government Unit (LGU) include registering the Business Name, obtaining a Mayor's Permit, securing Barangay Clearance, and paying local taxes and fees with the City Government of E.B Magalona. Since Districrab is engaged in the harvesting of blue crabs, securing a Health Certificate from the Bureau of Fisheries

129The Official Journal of the College of Business Management and Accountancy, STIWNU and Aquatic Resources (BFAR) is a mandatory requirement to ensure compliance with regulatory standards. Below are the details of the blue crabs distribution business Business Name: DISTRICRAB Address: Brgy. Tomongtong, E.B Magalona, Negros Occidental, Philippines Nature of business: Blue Crab Distribution Form of Business Ownership The form of ownership is a general partnership in which the partners put their money, resources, and knowledge and divide profits and losses according to the terms of their partnership contract. Furthermore, as Hisrich, Peters, and Shepherd (2017) point out, partnerships benefit from the combined skills, knowledge, and networks of their members, which enhances managerial capability and strategic decision-making. This is crucial for businesses like Blue Crab distribution, where operational success depends on the coordination of sourcing, quality control, and timely distribution. This collaborative framework fits the operational goals of the study well, with its six founders contributing complementary skills and shared control. The partnership encourages innovation, ensures shared accountability, and enhances resilience—critical qualities for sustaining long-term business success in the seafood supply chain. In addition, the general partnership model supports better coordination and faster decision-making, which are essential in time- sensitive industries like seafood distribution. As Longenecker et al. (2019) explain, partnerships provide a practical structure for distributing managerial duties and adapting to operational challenges through shared expertise and collaborative leadership. For the Blue Crab supply business,

130CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 this setup ensures smoother handling of procurement, logistics, and market responsiveness. Organizational Structure The internal structure of the Blue Crabs supply is intended to facilitate efficient seafood distribution from local fishermen to several restaurants in Bacolod City. Given the nature of its logistics-driven operations, the structure prioritizes coordination, quality control, and customer relationship management. The team is lean but specialized, ensuring that every function, from sourcing to delivery, is executed with precision. Figure 5 Organizational Structure of DistriCrab Human Resource Requirements and Job Analysis

131The Official Journal of the College of Business Management and Accountancy, STIWNU Table 10 Human Resource Requirements The internal structure of the proposed business enhances efficiency, transparency, and accountability by clearly defining roles across procurement, sorting, packaging, delivery, and client relations. Centralized oversight streamlines communication, ensuring smooth coordination and quick response to client and supplier needs. The structure is also scalable, allowing new roles to be added as the business expands without disrupting existing workflows. D. Financial Study Financial Assumptions  The expected increases for all sales transactions made on a cash basis are 5% each year (Encarnacion et al., 2020).  All purchases will be made using cash, and these costs are anticipated to rise by 3% each year.  Every employee's pay receives a 5% annual salary increase.  Note 3 details the daily pay rates for staff and workers for the first through fifth years.  DistriCrab pays its staff twice a month.

132CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026  Building, transportation, and other equipment have a useful life of 10 years with no salvage value. The straight-line depreciation method is used.  Business is subject to percentage tax per Section 109A of the Tax Code.  Partners have an equal share of the net income every year. Sources of Capital In order to facilitate the business's establishment, P4,200,000.00 is identified. The necessary capital investment will be obtained through a partnership structure, with each partner contributing P700,000. Table 11 Total Project Cost

133The Official Journal of the College of Business Management and Accountancy, STIWNU Financial Performance Table 12 Five-Year Projected Statement of Comprehensive Income

134CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 This table shows the projected statement of comprehensive income for five (5) years. It consist of sales, cost of sales, expenses and income taxes. For year 1 there's a Net income after tax of Php 1,380,108.66 and for year 5 of Php 1,959,150.60. Below are the items supporting the Statement of Comprehensive Income:

135The Official Journal of the College of Business Management and Accountancy, STIWNU

136CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026

137The Official Journal of the College of Business Management and Accountancy, STIWNU Table 13 Five-Year Projected Cash Flow Statement This table shows projected cash flow statement for five (5) years. It includes cash flow from operating activities, investing activities, and financing activities. With a cash ending balance for year 1 of Php 1,686,166.63 and for year 5 of Php 5,456,091.26.

138CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Table 14 Five Year Projected Owner’s Equity This table shows the projected owners equity of the six (6) business proponents for five (5) years. With Year 1 having P4,880,108.66 to Year 5 having P7,443,805.31.

139The Official Journal of the College of Business Management and Accountancy, STIWNU Table 15 Five-Year Projected Financial Position This table shows the projected statement of financial position for the period of 5 years. This shows the business assets, liabilities, and owner’s equity.

140CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Table 16 Ratio Analysis (liquidity, solvency, activity, and profitability ratios) Table 16 shows the Five (5)-Year Projected Financial Ratios for Districrab. In Liquidity Ratios, the Current and Quick Ratios rose from 11.78 to 28.49, indicating the proposed business can easily meet short-term obligations. Solvency Ratios indicate strong financial stability. The Debt to Equity to Asset Ratios stayed low at 0.03, showing minimal reliance on debt. The Equity Ratio remained high at 0.97, meaning most assets are

141The Official Journal of the College of Business Management and Accountancy, STIWNU funded by equity. This reflects low financial risk and strong long-term solvency. The profitability ratios shows steady growth. Gross Profit Margin rose from 0.53 to 0.56, reflecting good cost control. Return on Sales improved from 0.28 to 0.33, indicating better operational efficiency. Return on Asset stayed stable around 0.27-0.28, showing consistent asset use. Return on Equity dipped slightly from .28 to 0.26 but remains strong. ROI or Return on Investment saw the biggest gain, rising from 0.33 to 1.98, showing excellent investment returns. E. Socio-economic Study Social Implications The social implications of Blue Crabs Supply business in E.B Magalona are significant, focusing on enhancing community well-being. By supporting the livelihoods of local fishermen, the business fosters economic growth and stability, providing a reliable market for their catch and creating opportunities for financial security. It also promotes sustainability by encouraging responsible fishing practices that help protect marine ecosystems and ensure the long-term availability of resources. In addition, the company plays a role in enhancing food security by supplying fresh, high-quality seafood to restaurants and consumers in Bacolod City. Beyond its economic and environmental contributions, the study is dedicated to empowering the community through educational and developmental initiatives. The business offers scholarships for the children of its partner fishermen, helping to improve access to quality education and create opportunities for personal growth. It provides training programs to enhance skills and knowledge, enabling fishermen to adopt more efficient and sustainable practices. It will also provide the tools and supplies that the local fishermen need. Through these efforts, the study strengthens community ties, supports local development, and creates a lasting positive impact while maintaining its commitment to ethical and socially responsible operations.

142CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Economic Implications The study has notable economic implications, significantly contributing to local economic growth and development. By providing a stable and reliable market for blue crabs, the business directly supports the livelihoods of local fishermen, offering them consistent income and reducing economic uncertainty. This stability helps improve the financial well-being of fishing communities and fosters sustainable economic activities in the region. Additionally, by sourcing locally, the study stimulates the local economy, ensuring that resources are reinvested within the community. The business also creates employment opportunities beyond the fishing sector, including sorting, packing, logistics, and delivery roles. This ripple effect supports other local industries, such as transportation, packaging suppliers, and seafood restaurants. Furthermore, by maintaining efficient operations and delivering high-quality products, it helps restaurants boost their revenue and attract more customers, thereby contributing to the overall growth of Bacolod City's dining and tourism sectors. Through these efforts, The study is vital in fostering economic stability and regional development. Conclusions and Recommendations Based on the findings of the feasibility study, the proposed DistriCrab, a blue crab distributorship business in E.B. Magalona is both feasible and sustainable. Market analysis confirms strong demand for blue crabs among seafood restaurants, and highlights the importance of a clear marketing strategy and strategic business location. Through targeted promotional efforts and active social media presence, the business is well- positioned to build brand recognition and meet customer expectations. From a management perspective, the study underscores the value of a structured complaint management system, regulatory compliance, and effective supply chain coordination with local fishermen in ensuring high service and product quality. Operationally, the business demonstrates the capacity to meet market demand through sustainable practices and consistent product

143The Official Journal of the College of Business Management and Accountancy, STIWNU excellence, especially in maintaining the freshness, quantity, quality and size requirements of blue crabs. Financial projections show that revenues are expected to exceed costs, with a payback period achievable within the third year—affirming the financial feasibility of the venture. Moreover, the socio-economic aspect highlights the potential of DistriCrab to generate employment, support local crab suppliers, contribute to tax revenue, and promote eco- friendly operations, benefiting both E.B. Magalona and Bacolod communities. In summary, the study concludes that DistriCrab is well- prepared for implementation, offering strong potential for profitability, operational success, and positive community impact. The feasibility study recommends the implementation of Distrcrab, as the business demonstrates strong potential for success and positive impact on community development. References Agrawal, V. (2023, September 1). Why a Feasibility Study is Important in Project Management. Simplilearn. https://www.simplilearn.com/feasibility- study-article Boechler, E. (2015). Environmental impact - Energy Education. Energyeducation.ca.https://energyeducation.ca/encyclopedia/Enviro nmental_impact Cruz, J. O. de la. (n.d.). The blue swimming crab (Portunus pelagicus) fishery of Eastern Visayas,Philippines. https://www.academia.edu/27118745/The_blue_swimming_crab_Po rtunus_pelagicus_fishery_of_Eastern_Visayas_Philippines Encarnacion, E., Yap, & Blue, P. (2020). Global Sustainable Supply Chains for Marine Commodities Root Cause Analysis and Development of the National Management Plan for the Blue Swimming Crab Marine Commodity (GMC : BSC) BLUE SWIMMING CRAB

144CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 NATIONAL MANAGEMENT PLAN A National Framework for the Management of the Philippine Blue Swimming Crab Fisheries 3rd Draft GMC- BSC. https://www.bfar.da.gov.ph/wp-content/uploads/2022/07/Blue- Swimming-Crabs-National-Management-Plan.pdf Entrepreneurship and Small Business Management. (2021). Pearson.com. https://www.pearson.com/en-us/subject-catalog/p/entrepreneurship- and-small-business- management/P200000005971/9780137612468?srsltid=AfmBOooop 6N12_Q5GQ2Zdihpq9b7TFDS0p2wrhqVaUz4xvfU7o4GBN Gomez-Misserian, G. (2023, April 25). Cracking the Crab Code. Garden & Gun. https://gardenandgun.com/articles/cracking-the- crab-code/ Indeed. (2024). What is a feasibility study and why is it important? Indeed Career Guide. https://uk.indeed.com/career-advice/career- development/feasibility-study Impacts of COVID-19 in Target 75 Fisheries. (n.d.). https://globalmarinecommodities.org/wp- content/uploads/2020/05/BSC-NMP-RCA- FinalReport_2020_GMC.pdf NOAA Fisheries. (2020, November 3). Blue Crab | NOAA Fisheries. NOAA. https://www.fisheries.noaa.gov/species/blue-crab National Wildlife Federation. (2019). Blue Crab | National Wildlife Federation. National Wildlife Federation. https://www.nwf.org/Educational- Resources/Wildlife- Guide/Invertebrates/Blue-Crab M. Anowar Razvy. (2023, June 11). Fishery of Blue Swimming Crab Portunus pelagicus (Linnaeus, 1758) in Northern Bohol, Philippines. International Network for Natural Sciences | Research Journal. https://innspub.net/fishery-of-blue-

145The Official Journal of the College of Business Management and Accountancy, STIWNU swimming-crab-portunus-pelagicus- linnaeus-1758-in-northern- bohol-philippines/?utm_source=chatgpt.com Santos, E., Mesa, S., Napata, R. P., & Ledesma, A. B. (2020, May 1). The Philippines’ Blue Swimming Crab (Portunus pelagicus) Fishery Root Cause Analysis Report. https://www.researchgate.net/publication/353677173_The_Philippin es Sheykin, H. (2024, November 22). Aquaculture Business Owner Earnings. Finmodelslab.com; FinModelsLab. https://finmodelslab.com/blogs/profitability/aquaculture?srsltid=Af mBOor8CxIIdxqq1vbNS8vwglAsaT3IZ8DiIDxtzb- 6cYjd23mM4_wO Small Business Management: Launching and Growing Entrepreneurial Ventures. (2025). Google Books. https://books.google.com.ph/books/about/Small_Business_Manage ment Launching_and.html? The Philippine Journal of Fisheries. (2025). Da.gov.ph. https://www.nfrdi.da.gov.ph/tpjf/ VAT Exempt Transactions | Taxumo Inc. Help Center. (2020). Taxumo.com. http://help.taxumo.com/en/articles/3844232-vat-exempt-transactions What is a Food Distributor and Why Are They Important? (2024). Gourmetpro.co. https://www.gourmetpro.co/blog/what-is-food-beverage-distributor yorksaw. (2019, December 13). York Saw & Knife Co, Inc. York Saw and Knife. https://www.yorksaw.com/seafood- processingpackaging/?srsltid=AfmBOor1- A5ZXFQIp1njLJLEvSKExRYdyji6nqEm4qKK1heRtcl0mJKn

146CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 FINACIAL TRAINING NEEDS ANALYSIS OF FISHERFOLK Mariella Ann L. Canlas Florabelle B. Magbanua Johanna T. Oquindo Joy O. Ramayramay Roxanne Mae J. Tubelleza tubellezaroxanne728@gmail.com cmariellaann@gmail.com florabellemagbanua@gmail.com jtoquindo08@gmail.com ramayramayjoy@gmail.com STI West Negros University, Bacolod City Negros Occidental, Philippines Abstract This study explores the financial training needs of fisherfolk by assessing their proficiency in cash management, inventory management, and pricing management. By identifying specific gaps in financial knowledge and practices, this research can guide the creation of targeted training programs that empower fisherfolk to make better financial decisions, improve income stability, and sustain their livelihoods. Data for this descriptive study were collected from 111 respondents using a 30-item, self-made data-gathering instrument that has passed rigorous tests for validity and reliability. The data show that age in cash and inventory management, and according to average family monthly income, there is a significant difference in all areas in the level of financial training needs of fisherfolk. Keywords: Financial, training, needs analysis, fisherfolk, cash management, inventory management, pricing management.

147The Official Journal of the College of Business Management and Accountancy, STIWNU Introduction Nature of the Problem Financial literacy is understanding and applying financial skills such as budgeting, savings, and investing. It is crucial in helping individuals make informed financial decisions, ensuring financial stability, and improving overall economic well-being. Financial literacy is especially important for fisherfolk, enabling them to manage their income efficiently and prepare for unforeseen financial challenges (Hidajat, 2015). According to Palappan et al. (2023), fisherfolk often face financial instability due to unpredictable income sources, limited access to financial institutions, and minimal financial education. Many depend on informal lending systems, which expose them to high-interest debts and financial vulnerability. Financial inclusion among fisherfolk remains low, indicating a pressing need for financial literacy programs to empower these communities. In light of these observations, this study seeks to explore the level of financial training needed to analyze fisherfolk by identifying gaps in their knowledge of cash management, inventory management, and pricing management. By understanding these gaps, the study seeks to provide insights that can guide the development of targeted financial training programs tailored to the unique circumstances of fisherfolk. Ultimately, this research aims to equip fisherfolk with the necessary financial skills to make informed decisions, improve their financial stability, and enhance the sustainability of their livelihood. Current State of Knowledge According to Taofik (2015), financial literacy literature suggests that people in many countries are financially illiterate. Even though financial literacy has been quoted primarily in many research studies, this concept is rarely examined in the fisherfolk population. Results from 258 samples confirm that financial literacy was positively related to household

148CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 saving. Eighty-five percent of fisherfolk were illiterate, and most had no savings account. They also find that financial inclusion played a crucial role in saving money for fisherfolk. The results suggested that policymakers increase fisherfolk's financial literacy by implementing various financial education programs and financial inclusion by adding geographic penetration of banks and credit availability. Mercado and Mercado (2015) observed that rural fishers in northern Surigao del Sur predominantly depend on traditional fishing methods inherited from previous generations. Most had only completed elementary education and had minimal exposure to contemporary fishing practices and resource management strategies. While many employed various fishing tools, with gill nets being the most common, there was a noticeable lack of structured systems for monitoring their earnings and resource utilization. The study also underscored ongoing difficulties, including high operational expenses, fluctuating market prices, and restricted access to modern knowledge and equipment. Handam and Junaedi (2020) stressed the importance of participatory training programs to enhance financial literacy and investment planning among fishing groups. These trainings foster saving, investing, and community-based resource management skills while encouraging alternative livelihood options such as social enterprise or migration. By equipping fisherfolk with financial knowledge and collective organization, these initiatives contribute to more sustainable and self-reliant communities. Istikoma et al. (2023) found that families struggle with effective income recording and budgeting. Their study suggests that average monthly earnings play a crucial role in shaping financial training needs, particularly in cash management, underscoring the importance of enhanced financial education and better financial practices. The research provides valuable insights into the financial habits of fishing households, revealing that most do not systematically track income or expenses, nor do they regularly create budgets or shopping lists. Financial decisions are typically made through joint discussions between partners, with a strong focus on prioritizing essential needs over discretionary spending. The findings of Hidajat (2015), emphasizes that age plays a crucial role in determining the financial

149The Official Journal of the College of Business Management and Accountancy, STIWNU training needs of fisherfolk. Those in the 25-35 age group are more inclined to adopt financial technology and modern cash management strategies. Their higher engagement with financial literacy positively impacts household savings, reinforcing the importance of targeted financial education for this demographic. Alatas and Umar (2022) found that most fisherfolk in Boneoge village (98%) fell within the productive age range of 15-64 years, with many having over 15 years of experience. Their study indicates that both age and experience significantly impact fisherfolk's physical capacity for labor, catch volume, and overall earnings, which may, in turn, influence their ability to manage inventory effectively. Janko and Zemedu (2015) showed that average monthly income significantly influences the financial literacy of fisherfolk, especially in pricing management. Their study highlights a clear connection between income levels and financial decision- making within fishing communities. Notably, earnings from fishing activities were identified as a key factor in determining the willingness to invest in fisheries management, suggesting that higher income may contribute to improved financial literacy and resource management skills. Theoretical Underpinnings This study is based on the goal-setting theory, which refers to the effects of setting goals on subsequent performance. Researcher Edwin Locke found that individuals who set specific, challenging goals performed better than those who set general, easy goals. Locke proposed five basic principles of goal setting: clarity, challenge, commitment, feedback, and task complexity. One of the most effective ways to stay motivated is to set goals for yourself (Go Strengts, n.d.). Goal-setting theory emerges as a psychological framework and a practical guide to unlocking potential and achieving excellence. It underscores the importance of setting specific, challenging, and committed goals, providing a roadmap for individuals and organizations to navigate the path to success. At its core, goal-setting theory suggests that setting goals is inherently linked to task performance by providing direction, fostering effort, enhancing persistence, and encouraging the development of strategies and action plans. It asserts that

150CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 goals are vital catalysts that convert motivation into tangible outcomes, thereby crucial to personal and professional growth (TimesPro, 2024). Goal-setting theory provides a structured framework for analyzing and addressing fisherfolk's financial training needs by setting clear, measurable financial goals to enhance decision-making and long-term stability. Fisherfolk often experiences income fluctuations due to seasonal fishing cycles, making targeted financial education essential for improving budgeting, saving, and investment strategies. By integrating Goal-Setting Theory into financial training programs, fisherfolk can establish specific objectives—such as saving for equipment upgrades, managing debt, or diversifying income sources—and receive continuous feedback to track their progress. The theory also highlights the role of commitment and motivation, ensuring that financial literacy initiatives foster sustainable behavioral changes. Objectives This study sought to determine the level financial training needs of fisherfolk. More specifically, it aimed to determine: 1) the level of financial training needs if fisherfolk cash management, inventory management, and pricing management; and 2) the difference in a fisherfolk's financial training needs analysis when grouped and compared according to the aforementioned variables. Methodology Research Design This paper used the descriptive research design to determine the level of financial training needs of fisherfolk. Descriptive research design is a scientific method used for observing and describing the behavior of a subject without influencing it in any way (Siedlecki, 2020).

151The Official Journal of the College of Business Management and Accountancy, STIWNU Respondents One hundred eleven (111) fisherfolks were selected as respondents from a total population of 111 in one of the cities in Central Philippines. Sampling This paper used the purposive sampling to determine the respondents (n= 111). Data Collection The study used a 30-item self-made data-gathering instrument that has passed rigorous tests for validity with a mean rating of 4.48, which was interpreted as “Excellent” and reliability with a computed alpha of 0.862, which was interpreted as “Good”. It contains four parts: Part I is the applicability which determines if the respondents meet the criteria to participate in the study. Part II provides information about the study and secures the respondents’ consent while guaranteeing confidentiality. Part III deals with the profile of the respondents. Part IV contained topics determining the financial training level needed to analyze fisherfolk. To assess the respondents' level of financial training needs, each area was given five numerical ratings, 5 being the highest and 1 being the lowest. The respondents were asked to rate the level on a scale of 1 to 5, 5 as " Very High Level,” 4 as "High Level,” 3 as "Moderate Level,” 2 as "Low Level” and 1 as "Very Low Level.” Data Analysis/ Statistical Treatment This study used various analytical approaches consistent with the study’s research objectives. Objective 1 used a descriptive analytical scheme and mean as statistical tool to determine the level of financial training needs of fisherfolk. Objective 2 used a comparative analytical

152CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 scheme and the Mann-Whitney U test to determine if there was a significant difference in the level of financial training needs of fisherfolk. Ethical Considerations All participants provided informed consent, indicating their understanding of the study's scope and the precautions taken to safeguard their anonymity and confidentiality and mitigate potential risks. Their identities were protected, and any personally identifying information was excluded from the study to ensure anonymity and confidentiality. Maintaining anonymity and confidentiality is vital to protect the privacy of individuals who agree to participate in research. The study considered the potential risks to participants, researchers, the broader community, and the institution involved. These risks may include emotional distress, embarrassment, and anxiety, which can be challenging to predict or mitigate, as well as physical harm, loss of resources, emotional damage, and damage to one's reputation.

153The Official Journal of the College of Business Management and Accountancy, STIWNU Results and Discussion This section deals with the presentation, analysis, and interpretation of data gathered to carry out the objectives of this study. Appropriate procedures were followed to give exact data and substantiate solutions to each problem. The data collected from the respondents' responses to the instrument were tallied, tabulated, and subjected to statistical analysis and interpretation following the objectives of the investigation. Table 1 Level of Financial Training Needs of Fisherfolk in the Area of Cash Management Area A. Cash Management Mean Interpretation As a fisherman, I… 1. Record daily income from fishing activities. 3.50 High Level 2. Prepare a budget to manage fishing-related expenses. 3.93 High Level 3. Keep track of total income and expenses from fishing. 3.68 High Level 4. Separate personal and fishing-related finances. 3.23 Moderate Level5. Record financial transactions using a notebook, ledger, or mobile app. 3.31 Moderate Level 6. Plan for long-term financial stability beyond fishing activities. 4.05 High Level 7. Stay informed about financial assistance programs for fisherman. 3.44 Moderate Level 8. Set aside money for unexpected fishing- related expenses. 3.80 High Level 9. Save my earnings in a secure place, such as bank or cooperative. 2.91 Moderate Level 10.Reinvested a portion of my income to improve the fishing business. 3.41 Moderate Level Overall Mean 3.53 High Level

154CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Table 1 shows the financial training needs of fisherfolk in cash management. The overall mean is 3.53, which is interpreted as a high level, which implies that financial training needs have a high level of influence on fisherfolk. The highest mean score in this area is 4.05, which is interpreted as a high level in Item No. 6, which states, "Plan for long-term financial stability beyond fishing activities." The lowest mean score in this area is 2.91, interpreted as a moderate level, in Item No. 9, which states, "I secure my earnings in a safe place." The results imply that fisherfolk lack access to reliable saving mechanisms or financial literacy programs emphasizing secure fund management. This is in line with the findings of Taofik (2015) that while fisherfolk may understand the importance of financial planning, they often face challenges in practicing secure money management. His study revealed a positive link between financial literacy and the ability to save among fisherfolk in Central Java, Indonesia, but also emphasized that many lacked access to formal saving systems. Taofik highlighted the need for greater financial inclusion, such as accessible banking and credit services, and concluded that improving financial education and expanding access to these tools are essential for enhancing the economic well-being of fishing communities. Table 2 Level of Financial Training Needs of Fisherfolk in the Area of Inventory Management Area B. Inventory Management Mean Interpretation As a fisherman, I… 1. Keep accurate records of fishing equipment and supplies. 3.44 Moderate Level2. Track the quantity of fishing materials such as nets, bait, and fuel. 4.00 High Level

155The Official Journal of the College of Business Management and Accountancy, STIWNU 3. Ensure essential fishing supplies are available to prevent stock shortages. 3.96 High Level 4. Prevent overstocking or under-stocking of fishing supplies. 3.88 High Level 5. Budget for replacing or repairing fishing equipments. 3.98 High Level 6. Apply proper inventory management techniques. 2.95 Moderate Level7. Maintain inventory records to guide purchasing decisions. 3.36 Moderate Level8. Evaluate how inventory management affects profitability. 3.22 Moderate Level9. Forecast supply needs based on fishing demand and seasonal changes. 3.51 High Level 10. Track and manage the fish caught for sale, ensuring proper inventory control. 3.90 High Level Overall Mean 3.62 High Level Table 2 shows the data on the financial training needs of fisherfolk in the area of inventory management. The overall mean is 3.62, which is interpreted as a high level, indicating that fisherfolk need financial training specifically related to inventory management practices. The highest mean score in this area is 4.00, interpreted as a high level, found in Item No. 2, which states, "Track the quantity of fishing materials such as nets, bait, and fuel." The lowest mean score is 2.95, interpreted as a moderate level, in Item 6, which states, "Apply proper inventory management techniques." This result implies that while fisherfolk may perform basic tracking of their supplies, there is still a lack of application of more formal or systematic inventory management techniques. This is in line with the research of Mercado and Mercado (2015), who noted that rural fishers in northern Surigao del Sur continue to rely heavily on traditional fishing practices passed down through generations. Most fishers had only attained elementary-level education and lacked exposure to modern fishing and management techniques. While many used multiple fishing gears, most commonly gill nets, the absence of formal systems for tracking and managing their resources and income was evident.

156CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 The study also highlighted persistent challenges such as high operational costs, unstable market prices, and limited access to updated knowledge and tools. Table 3 Level of Financial Training Needs of Fisherfolk in the Area of Pricing Management Area C. Pricing Management Mean Interpretation As a fisherman, I… 1. Consider fishing cost such as fuel and equipment when deciding prices. 4.49 High Level 2. Compare fish prices with those set by other fisherfolk. 4.25 High Level 3. Adjust prices based on size or quality of the fish being sold. 4.30 High Level 4. Set higher prices when the fish scarce in the market. 4.20 High Level 5. Use lower prices to attract customers when needed. 4.19 High Level 6. Sell my fish directly to buyers instead of through middlemen. 3.77 High Level 7. Calculate profits after selling the catch. 4.05 High Level 8. Analyze market trends and customer demand to determine fish prices. 3.84 High Level 9. Seek advice or training to improve pricing skills. 3.53 High Level 10. Adjust prices according to the fishing season or weather conditions. 4.43 High Level Overall Mean 4.11 High Level Table 3 shows the data on the financial training needs of fisherfolk in the area of pricing management. The overall mean is 4.11, which is interpreted as a high level, which implies that financial training needs have a high level of influence on fisherfolk. The highest mean score in this area is 4.49, which is interpreted as a high level in Item No. 1, which states, "Consider fishing costs such as fuel and equipment when deciding prices." This means that fisherfolk consider fishing costs when deciding and managing their prices.

157The Official Journal of the College of Business Management and Accountancy, STIWNU The lowest mean score in this area is 3.53, which is interpreted as a high level in Item No. 9, which states, "Seek advice or training to improve pricing skills." The result implies fisherfolk do not need advice or training to improve their pricing skills. The result opposes the conclusions drawn by Handam and Junaedi (2020), in which it was stated that financial management training for fisherfolk groups, indicating that seminars and advice are crucial for enhancing their understanding of investment plans and economic governance. Table 4 Difference in the Level of Financial Training Needs of Fisherfolk in Cash Management when Grouped according to the Aforementioned Variables. Variable Category N Mean Rank Mann Whitney U p- value Sig. level Interpretation Age Younger 53 47.54 1088.500 0.008 0.05 Significant Older 58 63.73 Average Family Monthly Income Lower 78 42.83 259.500 0.000 Significant Higher 33 87.14 Highest Educational Attainment Lower 79 57.37 1156.000 0.481 Not Significant Higher 32 52.63 Table 4 represents the different comparative analyses on the level of influence of financial training needs of fisherfolk in cash management when grouped according to age, average monthly income, and highest educational attainment using the Mann-Whitney U Test. As gleaned in the table, the computed mean rank in terms of age is 47.54 for younger fisherfolk and 63.73 for older fisherfolk, with a p-value of 0.008, which is interpreted as significant. In terms of average family monthly income, the computed mean rank for lower average family monthly income is 42.83, while for higher average family monthly income, the mean rank is 87.14, with a p-value of 0.000, which is interpreted as significant.

158CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Regarding the highest educational attainment, the computed mean rank of fisherfolk that attained elementary level is 57.37, while for fisherfolk that attained high school level, the mean rank is 52.63, with a p- value of 0.481, interpreted as not significant. Hence, when the fisherfolk are grouped according to highest educational attainment, the p-values for age and income are more remarkable than 0.05, which is interpreted as not significant. Therefore, the null hypothesis, "There is no significant difference in the level of financial training needs in cash management when fisherfolk are grouped and compared according to educational attainment," is accepted. It implies that the highest educational attainment does not affect the financial training needs of fisherfolk in cash management. However, when the fisherfolk are grouped according to age and average family monthly income, the p- p-values are lower than 0.05, which is interpreted as significant. Therefore, the null hypothesis, "There is no significant difference in the level financial training needs of fisherfolk in cash management when grouped and compared according to age and average family monthly," is rejected. This implies that age and average family monthly income affect fisherfolk's financial training needs in cash management. The study of Istikoma et al. (2023) confirms this result: families do not record income or budget effectively, suggesting that average monthly income significantly impacts their financial training needs in cash management, highlighting the necessity for improved financial education and practices. The study's findings reveal significant insights into the financial management behavior of fishing households. Most do not systematically track income and expense, nor do they regularly prepare budgets or make shopping lists. Financial decisions are typically made through discussions between partners, emphasizing prioritizing essential needs over personal wants. The result of the study agrees with the study of Hidajat (2015). Age significantly influences the financial training needs of fisherfolk; typically,

159The Official Journal of the College of Business Management and Accountancy, STIWNU those aged 25-35 are more likely to engage with financial technology and modern cash management practices. They show a higher propensity for financial literacy, which correlates positively with household savings. Table 5 Difference in the Level of Financial Training Needs of Fisherfolk in Inventory Management when Grouped according to the Aforementioned Variables Variable Category N Mean Rank Mann Whitney U p- value Sig. level Interpretation Age Younger 53 49.03 1167.500 0.029 0.05 Significant Older 58 62.37 Average Family Monthly Income Lower 78 44.52 391.500 0.000 Significant Higher 33 83.14 Highest Educational Attainment Lower 79 58.63 1056.000 0.175 Not Significant Higher 32 49.50 Table presents the different comparative analyses on the level of Financial Training needs analysis of fisherfolk in inventory management when grouped and compared according to age, average family monthly income, and highest education attainment using the Mann-Whitney U Test. As gleaned in the table, the computed mean rank in terms of age is 62.37 for older fisherfolk and 49.03 for younger fisherfolk, with a p-value of 0.029, which is interpreted as significant. In terms of average family monthly income, the computed mean rank is 83.14 for higher family monthly income and 44.52 for lower family monthly income, with a p-value of 0.000, which is interpreted as significant. In terms of highest educational attainment, the computed mean rank of fisherfolk with lower educational attainment is 49.50, while for those with higher educational attainment, the mean rank is also 58.63, with a p- value of 0.175, which is interpreted as not significant.

160CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Hence, when the fisherfolk are grouped according to highest educational attainment, the p-values are greater than 0.05, which is interpreted as not significant. Therefore, the null hypothesis states, "There is no significant difference in the level financial training needs of fisherfolk in inventory management when grouped and compared according to highest educational attainment " is accepted. This implies that the highest educational attainment does not affect fisherfolk's financial training needs in inventory management. However, when the fisherfolk are grouped according to age and average family monthly income, the p- p-values are lower than 0.05, which is interpreted as significant. Therefore, the null hypothesis, "There is no significant difference in the level of financial training needs of Fisherfolk in inventory management when grouped and compared according to age and average family monthly," is rejected. This implies that age and the average family monthly affect the level of financial training needs of fisherfolk in the area of inventory management. The outcome is comparable to Kirama et al.'s on fish pricing around Lake Victoria (Mwanza Region, Tanzania). They found that younger fisherfolk (ages 20–30) have stronger bargaining power in landing price negotiations, while older fisherfolk often lose that advantage. However, fishing experience positively boosts negotiation skills. The study includes detailed socio-demographic data and regression analysis of these factors. Table 6 Difference in the Level of Financial Training Needs of Fisherfolk in Pricing Management when Grouped according to the Aforementioned Variables . Variable Category N Mean Rank Mann Whitney U p- value Sig. level Interpretation Age Younger 53 52.75 1364.500 0.308 0.05 Not SignificantOlder 58 58.97 Average Family Monthly Income Lower 78 47.67 637.500 0.000 Significant Higher 33 75.68 Highest Educational Attainment Lower 79 57.13 1174.500 0.559 Not SignificantHigher 32 53.20

161The Official Journal of the College of Business Management and Accountancy, STIWNU Table 6 represents the different comparative analyses on the level of influence of financial training needs of fisherfolk in pricing management when grouped according to age, average monthly income and highest educational attainment using the Mann-Whitney U Test. As gleaned in the table, the computed mean rank in terms of age is 52.75 for younger fisherfolk and 58.97 for older fisherfolk, with a p-value of 0.308, interpreted as not significant. In terms of average family monthly income, the computed mean rank for lower average family monthly income is 47.64, while for higher average family monthly income, the mean rank is 75.68, with a p-value of 0.000, which is interpreted as significant. Regarding the highest educational attainment, the computed mean rank of fisherfolk that attained elementary level is 57.13, while for fisherfolk that attained high school level, the mean rank is 53.20, with a p- value of 0.559, interpreted as not significant. Hence, when the fisherfolk are grouped according to age and highest educational attainment, the p-values are greater than 0.05, which is interpreted as not significant. Therefore, the null hypothesis states, "There is no significant difference in the level financial training needs of fisherfolk in inventory management when grouped and compared according to highest educational attainment " is accepted. It implies that the highest educational attainment does not affect the level of financial training needs of fisherfolk in pricing management. However, when the fisherfolk are grouped according to average family monthly income, the p- p-values are lower than 0.05, which is interpreted as significant. Therefore, the null hypothesis states, "There is no significant difference in the level financial training needs of fisherfolk in the area of pricing management when grouped and compared according to average family monthly" is rejected. This implies that the average family's monthly income affects the financial training needs of fisherfolk in the area of pricing management. This means that the need for financial training varies depending on income level.

162CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 The study of Janko and Zemedu (2015) confirms this result. Their research finds that average monthly income plays a significant role in the financial literacy of fisherfolk, particularly in pricing management. This is evident from studies highlighting the correlation between income levels and financial decision-making capabilities among fisher communities. For instance, the monthly income from fishing activities determined the willingness to pay for fisheries management, indicating that higher income levels may enhance financial literacy and management capabilities. Conclusion The study indicates several key findings regarding financial training needs of fisherfolk. Firstly, there is a strong need for cash management training, particularly in securing earnings safely, which is moderately practiced and influenced by fisherfolk’s age and family income. Secondly, inventory management also shows high training demand due to gaps in applying systematic tracking methods, with age and income again playing a significant role. Thirdly, pricing management reveals a high need for training, especially in cost-based pricing, although some fisherfolk show low interest in external support; income significantly influences this area more than age or educational level. Finally, age in cash and inventory management, and according to average family monthly income has significant difference in all areas in the level of financial training needs of fisherfolk. In response to the findings, and to address the fisherfolk’s financial training gaps, targeted financial empowerment programs focused on practical skills should be launched. These should promote smart saving habits and basic financial literacy through accessible, community-based learning. Providing basic financial training that covers accounting, budgeting, inventory tracking, and pricing strategies through simple tools and hands-on sessions. This will help fisherfolk improve financial planning, resource management, and informed pricing decisions. Local governments, in coordination with relevant agencies and organizations, enact a financial empowerment policy to support coastal communities. The proposed ordinance may require fisherfolk to attend regular financial training to

163The Official Journal of the College of Business Management and Accountancy, STIWNU access permits or support, while also offering community-based financial services and incentives for livelihood improvement. Lastly, the ordinance may include regular monitoring of financial practices to ensure continued support and integration of financial literacy into the daily lives and livelihood decisions of fisherfolk.

164CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 References Damian, Malamsha, Kirama, Kitala, Sambuo, & Stephen. (2019). Fish Price Determination Around Lake Victoria, Tanzania: Analysis of Factors Affecting Fish Landing Price. Go Strengths. What is Goal-Setting Theory? https://gostrengths.com/what- is-goal-setting-theory/ Handam, H. & Junaedi, J. (2020). Journal Article. Efforts to Increase the Fisherman Income Through Financial Management of the Independent Fisherman Group in Village Mattiro Bombang, Pangkeo Regency. Journal Article. https://scispace.com/papers/efforts-to-increase-the-fisherman- income-through-financial Hidajat, T. (2015). An Analysis of Financial Literacy and Household Saving among Fisherman in Indonesia. Mediterranean Journal of Social Sciences, 6(5 S5). https://www.researchgate.net/publication/283560356_An_Analysis_ of_Financial_Literacy_and_Household_Saving_among_Fishermen_ in_Indonesia/ Janko, A. M., & Zemedu, L. (2015). Fishermen’s willingness to pay for fisheries management: The case of lake Zeway, Ethiopia. International Journal of Fisheries and Aquatic Studies, 2(6), 320– 325. https://scispace.com/papers/fishermen-s-willingness-to-pay- for-fisheries-management-the Mercado, J. & Mercado, R. (2016). Analysis of Socioeconomic Profile of Rural Fishers in Northern Part of Surigao Del Sur, Philippines. World Journal of Fish and Marine Sciences 8 (1): 64-67. https://www.idosi.org/wjfms/wjfms8%281%2916/10.pdf. Palappan, R. R., Pravina, X. A., & Radhika, R. (2024). Financial Inclusiveness and Literacy Awareness of Fisherfolk in Kanyakumari District: An Empirical Study. Indian Journal of Information Sources and Services, 14(3):265-269. https://www.researchgate.net/publication/384825723_Financial_Incl usiveness_and_Literacy_Awareness_of_Fisherfolk_in_Kanyakumar i_District_An_Empirical_Study

165The Official Journal of the College of Business Management and Accountancy, STIWNU Siedlecki, S. L. (2020). Understanding descriptive research designs and methods. Clinical Nurse Specialist, 34(1), 8-12 TimesPro. (2024). What is Goal Setting Theory? Principles, Types and Advantages. https://timespro.com/blog/what-is-goal-setting-theory- principles-types-and-advantagesr Umar, A. & Muhammad, U.A. (2022). Study on Implementation of Impact Fishermen's Income Enhancement Economy Public Village Boneog Districts Banawa Donggala District. Int. J. Soc. Sc. Manage. Vol. 9, Issue-3: 113-119. https://www.nepjol.info/index.php/IJSSM/article/view/4703

166CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 STRESS MANAGEMENT STRATEGIES AMONG ACCOUNTING STAFF Matet A. Baraba Aubrey O. Endencio Paulyn Joy M. Macabane Jasmine Merthel M. Obstaculo Felixa Rose N. Salazar matetbaraba@gmail.com aubreyendencio10@gmail.com paulynjoymacabane@gmail.com jasmine.obstaculo15@gmail.com salazarfelixa7@gmail.com STI West Negros University, Bacolod City Negros Occidental, Philippines Abstract Stress management strategies among accounting staff is a relevant and timely topic that explores how professionals in a high-pressure work environment cope with occupational stress. By understanding these strategies, accounting staff and organizational leaders can implement more effective workplace practices that promote mental well-being, increase productivity, and reduce burnout among staff members. Data for this descriptive study were collected from 200 respondents using a 30-item, self-made data-gathering instrument that has passed rigorous tests for validity and reliability. The data show that age, civil status, length of service, and average personal monthly income significantly influence the level of stress management strategies among accounting staff in workload and work-life balance. In addition, the data show that the age, civil status, and average personal monthly income significantly influence the level of stress management strategies among accounting staff in working conditions. Keywords: Stress management strategies, accounting staff, workload, working conditions, work-life balance.

167The Official Journal of the College of Business Management and Accountancy, STIWNU Introduction Nature of the Problem Stress is a complex response to internal and external pressures that affect mental and physical well-being. In the workplace, employees experience stress when tasks become overwhelming or demanding. For accounting professionals, high workloads, tight deadlines, and peak periods like year-end reporting contribute to significant stress. Without proper management, this can impact productivity and mental health (Sharma, 2022). Work-related stress affects employees worldwide and can have different meanings depending on the situation. The mental and physical reaction to events disturbs a person's balance. This type of stress can lead to both physical and psychological challenges. Often called job, occupational, or workplace stress, it arises from work conditions that feel overwhelming or demanding. It occurs when employees face expectations and pressures beyond their skills and abilities, making coping difficult (Ogomegbunam, 2023). In light of these observations, this study seeks to determine the stress management strategies among accounting staff. By analyzing different approaches to stress management, this research seeks to identify effective strategies that can help accounting professionals cope with job- related stress, enhance their performance, and maintain overall job satisfaction. Understanding these factors can provide valuable insights for employers and employees in creating a supportive workplace that promotes efficiency and well-being. This approach aspires to improve how workload, working conditions, and work-life balance are managed, ultimately supporting the well-being of accounting staff and ensuring a productive and healthy work environment in high-pressure professions.

168CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Current State of Knowledge Stress is a common issue in high-pressure fields like accounting, where effective management is key to maintaining well-being. Villegas (2023) emphasized that heavy workloads can lead to overtime and reduced personal time, highlighting the need for better task scheduling. Manvi and Roy (2024) stressed the role of rest, sleep, and mindfulness practices in maintaining productivity. Additionally, Gomathi and Rajeswary (2024) found that well-designed workspaces and supportive environments significantly help employees manage job-related stress. Workload-related stress is also strongly influenced by personal and demographic factors. Widodo et al. (2022) revealed that older individuals experience greater difficulty managing stress due to age-related declines in physical and mental capacity. Sinta and Dwiyanti (2023) added that married employees, often older with longer tenure, may face heavier workloads and greater expectations, which intensify stress. These findings explain why younger accounting staff tend to cope better with workload-related stress. Meanwhile, Arifin et al. (2024) noted that extended tenure often leads to accumulated duties and greater responsibilities, which, over time, reduce focus and decision-making ability. This supports the present finding that longer service is associated with higher workload-related stress. Additionally, Hijuzaman et al. (2022) explained that although higher income boosts motivation, it is often tied to increased job responsibilities. This aligns with the study’s result that accounting staff with higher income experienced more workload-related stress due to more complex roles and greater accountability. In terms of working conditions, age again plays a role. Varianou- Mikellidou et al. (2020) found that older workers face reduced work ability due to aging and poor workplace structures. Çemberci et al. (2022) observed that married individuals in long-term roles experience sustained job demands, affecting stress management. Chico et al. (2024) emphasized that high-income earners often bear greater responsibilities, resulting in increased workplace stress.

169The Official Journal of the College of Business Management and Accountancy, STIWNU Work-life balance is also affected by various factors. Ali et al. (2025) found that older and married employees struggle more due to accumulated responsibilities and fatigue. Nugroho et al. (2022) argued that while tenure doesn’t always relate to balance, long service may increase stress. Filippi et al. (2023) explained that high-paying roles bring higher expectations, making it harder for employees to maintain balance between work and personal life. Theoretical Underpinnings This study is based on the Robert Karasek’s Job Demand Control (JDC) Model (1979), a widely recognized theory in occupational health psychology that examines the relationship between job demands, decision- making latitude, and employee well-being. The model explains that stress at work does not come from job demands alone—such as heavy workload, tight deadlines, and complex tasks—but also from how much freedom or decision-making power a person has. It focuses on two key parts: job demands (like effort and time pressure) and decision latitude (how much control a person has over when and how they do their work). Stress tends to increase when demands are high, and control is low. However, if employees have more control, they can manage pressure better and feel more satisfied with their jobs. In this study, the Job Demand-Control Model provided valuable insights into how accounting staff experience and manage work-related stress. It helps explain how the pressure from workload, work-life imbalance, and unfavorable working conditions can lead to elevated stress levels, especially when employees lack control over their schedules, tasks, or environment. By applying this theory, the study identifies which workplace factors may contribute to either heightened or reduced stress among accounting professionals. This, in turn, helps organizations and employers understand the importance of providing employees not only with manageable tasks but also with the autonomy needed to cope, stay healthy, and remain productive in high-demand accounting environments.

170CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Objectives This study sought to determine the level of stress management strategies among accounting staff. More specifically, it aimed to determine: 1) the level of stress management strategies among accounting staff in workload, working conditions, and work-life balance; and 2) the difference in the stress management strategies among accounting staff when grouped and compared according to the aforementioned variables. Methodology Research Design This paper used the descriptive research design to determine the stress management strategies among accounting staff. Descriptive research design is a scientific method used for observing and describing the behavior of a subject without influencing it in any way (Siedlecki, 2020). Respondents Two hundred (200) accounting staff were selected as respondents in various companies in one of the cities in Central Philippines. Known for its strong economy, good infrastructure, and effective local governance. It was ranked among the Philippines' "Top 10 Most Competitive Cities" in 2018, 2019, and 2020 by the National Competitiveness Council. Sampling This paper used the purposive sampling to determine the respondents (n= 200). Data Collection The study used a 30-item self-made data-gathering instrument that has passed rigorous tests for validity with a mean rating of 5.0 and reliability with a computed alpha of 0.920, both interpreted as excellent. It

171The Official Journal of the College of Business Management and Accountancy, STIWNU contains four parts: Part I contains the applicability of the respondents to determine their eligibility, a screening question was asked to verify if they were accounting staff working in a business setting. Part II contains the consent for the respondents’ data where they were asked to provide their consent for the processing of their data. Part III deals with the profile of the respondents, such as age, sex at birth, civil status, length of service, and average personal monthly income. Part IV contains the line items that determined the level of stress management strategies among accounting staff on workload, working conditions, and work-life balance. To assess the respondents' level of stress management strategies, each area was given five numerical ratings, 5 being the highest and 1 being the lowest. The respondents were asked to rate the level on a scale of 1 to 5, 5 as "Very High Level,” 4 as "High Level,” 3 as "Moderate Level,” 2 as "Low Level,” and 1 as "Very Low Level.” Data Analysis/ Statistical Treatment This study used various analytical approaches consistent with the study’s research objectives. Objective 1 used a descriptive analytical scheme and mean as statistical tool to determine the level stress management strategies among accounting staff. Objective 2 used a comparative analytical scheme and Mann-Whitney U test to determine if there was a significant difference in the level of stress management strategies among accounting staff. Ethical Considerations All participants provided informed consent, indicating their understanding of the study's scope and the precautions taken to safeguard their anonymity and confidentiality and mitigate potential risks. Their identities were protected, and any personally identifying information was excluded from the study to ensure anonymity and confidentiality. Maintaining anonymity and confidentiality is vital to protect the privacy of individuals who agree to participate in research. The study considered the potential risks to participants, researchers, the broader community, and the

172CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 institution involved. These risks may include emotional distress, embarrassment, and anxiety, which can be challenging to predict or mitigate, as well as physical harm, loss of resources, emotional damage, and damage to one's reputation. Results and Discussion This section deals with the presentation, analysis, and interpretation of data gathered to carry out the objectives of this study. Appropriate procedures were followed to give exact data and substantiate solutions to each problem. The data collected from the respondents' responses to the instrument were tallied, tabulated, and subjected to statistical analysis and interpretation following the objectives of the investigation. Table 1 Level of Stress Management Strategies Among Accounting Staff in the Area of Workload Area A. Workload Mean Interpr etation As an accounting staff, I… 1. handle multiple tasks and manage them through prioritization. 4.36 High Level 2. frequently work under tight deadlines but use time management techniques to stay on track. 4.29 High Level 3. Schedule tasks efficiently to minimize overtime for work beyond regular office hours. 4.20 High Level 4. stay organized and set realistic deadlines when dealing with last-minute tasks. 4.28 High Level 5. break high task volumes into smaller, manageable parts to enhance efficiency. 4.34 High Level 6. regularly communicate with a supervisor to ensure a fair workload distribution. 4.38 High Level 7. use stress-reduction techniques, such as short breaks, to maintain focus when handling complex accounting tasks. 4.55 Very High Level

173The Official Journal of the College of Business Management and Accountancy, STIWNU 8. seek assistance from colleagues when the workload becomes overwhelming. 4.42 High Level 9. balance accuracy and efficiency by double- checking work before submission. 4.55 Very High Level 10. apply stress management strategies such as time management, short breaks, and staying organized to maintain job satisfaction and well-being despite workload challenges. 4.49 High Level Overall Mean 4.38 High Level Table 1 shows the data on the level of stress management strategies among accounting staff in the area of workload. The overall mean is 4.38, which is interpreted as a high level, which implies that stress management strategies of accounting staff have a high level of influence on workload. The highest mean score in this area is 4.55, interpreted as a very high level, in Item No. 7, which states, "As an accounting staff, I use stress- reduction techniques, such as short breaks, to maintain focus when handling complex accounting tasks.”, and in Item No. 9, which states, “As an accounting staff, I balance accuracy and efficiency by double-checking work before submission.” The lowest mean score in this area is 4.20, which is interpreted as high level, in Item No. 3, which states, "As an accounting staff, I schedule tasks efficiently to minimize overtime for works that extend beyond regular office hours." The result implies that accounting staff struggles with time management, workload distribution, or unrealistic deadlines, leading to frequent overtime. This finding is supported by the study of Villegas (2023), which emphasizes that heavy workloads can negatively affect accountants’ well- being, often leading to overtime work that reduces personal time with family and loved ones. The persistence of such challenges in task scheduling suggests a need for more effective workload distribution. Villegas further stresses the importance of organizational and leadership efforts in managing workloads properly to avoid excessive strain, as failure

174CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 to do so may result in decreased productivity and increased employee stress. Table 2 Level of Stress Management Strategies Among Accounting Staff in Working Conditions Area B. Working Conditions Mean Interpr etation As an accounting staff, I… 1. work in a structured environment that supports productivity and reduces stress. 4.42 High Level 2. access tools and software that enhance efficiency and reduce unnecessary workload stress. 4.31 High Level 3. benefit from a well-designed physical workspace that promotes comfort and minimizes strain. 4.26 High Level 4. manage distractions in the office by setting personal work boundaries. 4.36 High Level 5. use relaxation techniques like deep breathing to maintain focus during stressful tasks. 4.40 High Level 6. follow workplace policies that support a stress-free and healthy work environment. 4.49 High Level 7. communicate work-related concerns with a supervisor to address issues before they cause stress. 4.59 Very High Level 8. Work collaboratively with colleagues to ease task burdens and improve efficiency. 4.52 Very High Level 9. participate in workplace wellness programs or initiatives to manage stress effectively. 4.52 Very High Level 10. maintain a healthy balance between productivity and well-being by adjusting work habits. 4.49 High Level

175The Official Journal of the College of Business Management and Accountancy, STIWNU Overall Mean 4.43 High Level Table 2 shows the data on the level of stress management strategies among accounting staff in the area of Working Conditions. The overall mean is 4.43, which is interpreted as a high level, which implies that stress management strategies of accounting staff have a high level of influence on working conditions. The highest mean score in this area is 4.59, which is interpreted as a very high level, in Item No. 7, which states, "As an accounting staff, I communicate work-related concerns with a supervisor to address issues before they cause stress." The lowest mean score in this area is 4.26, which is interpreted as high level, in Item No. 3, which states, "As an accounting staff, I benefit from a well-designed physical workspace that promotes comfort and minimizes strain.” The result implies that employees are experiencing discomfort or a lack of support in their physical work environment, which could negatively impact their productivity and well- being. This finding is supported by the study of Gomathi and Rajeswary (2024), which emphasizes that organizations have a vital role in helping employees manage workplace stress through proper support and resources. The study highlights how companies like Google have successfully enhanced employee well-being by investing in innovative workplace designs and providing access to stress management tools. This reinforces the idea that improving the physical workspace can significantly influence employees' coping with work-related pressures. Organizations should prioritize these improvements to create a more supportive and productive work environment. Table 3 Level of Stress Management Strategies Among Accounting in Work-Life Balance Area C. Work-Life Balance Mean Interpretation As an accounting staff, I…

176CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 1. maintain clear boundaries between work and personal life to avoid burnout. 4.43 High Level 2. plan a daily schedule to ensure that work does not interfere with personal responsibilities. 4.34 High Level 3. take short breaks during work to refresh the mind and prevent fatigue. 4.38 High Level 4. engage in hobbies and relaxation activities after work to reduce stress. 4.34 High Level 5. prioritize rest and sleep to maintain productivity and well-being. 4.18 High Level 6. use time management techniques such as prioritizing tasks, setting deadlines, and avoiding distractions to complete tasks within work hours and avoid bringing work home. 4.47 High Level 7. take advantage of company policies on leave and breaks to maintain a work-life balance. 4.43 High Level 8. practice stress-relief techniques, such as meditation or exercise, to stay mentally and physically healthy. 4.50 Very High Level 9. seek social support from friends, family, or colleagues when work stress becomes overwhelming. 4.53 Very High Level 10. implement work-life balance strategies to ensure long-term job satisfaction and personal well-being. 4.63 Very High Level Overall Mean 4.42 High Level Table 3 shows the data on the level of stress management strategies among accounting staff in the area of Work-Life Balance. The overall mean is 4.42, which is interpreted as a high level, which implies that stress management strategies of accounting staff have a high level of influence on work-life balance. The highest mean score in this area is 4.63, which is interpreted as high level, in Item No. 10, which states, "As an accounting staff, I implement work-life balance strategies to ensure long-term job satisfaction and personal well-being." The lowest mean score in this area is 4.18, which is interpreted as high level, in Item No. 5, which states, "As an accounting staff, I prioritize rest and sleep to maintain productivity and well-being.” This result implies that accounting staff is neglecting rest and adequate sleep, possibly due to workload demands, stress, or poor time management.

177The Official Journal of the College of Business Management and Accountancy, STIWNU This finding is supported by the study of Manvi and Roy (2024), which emphasizes that getting enough sleep is a key coping mechanism for managing stress and maintaining employee well-being. The study notes that rest and practices like relaxation techniques and support from personal networks are crucial in helping employees stay productive and healthy. The authors further suggest that organizations can support their staff by offering stress-awareness programs and promoting time management training and mindfulness exercises. These efforts help employees cope better and improve overall workplace performance. Table 4 Difference in the Level of Stress Management Strategies Among Accounting Staff in Workload when Grouped according to the Aforementioned Variables Variable Category N Mean Rank Mann Whitney U p- value Sig. level Interpretation Age Younger 130 112.66 2969.000 0.000 0.05 Significant Older 70 77.91 Sex Male 64 107.30 3917.000 0.252 Not Significant Female 136 97.30 Civil Status Single 139 110.99 2782.000 0.000 Significant Married 61 76.61 Length of Service Shorter 86 120.39 3191.500 0.000 Significant Longer 114 85.50 Average Personal Monthly Income Lower 110 128.37 1884.000 0.000 Significant Higher 90 66.43 Table 4 presents the different comparative analyses on the level of stress management strategies among accounting staff in the area of workload when grouped and compared according to age, sex, civil status, length of service, and average personal monthly income using the Mann- Whitney U Test.

178CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 As gleaned in the table, the computed mean rank in terms of age is 112.66 for younger accounting staff and 77.91 for older accounting staff, with a p-value of 0.000, which is interpreted as significant. In terms of sex, the computed mean rank of the male group is 107.30, while for the female group, the mean rank is 97.30, with a p-value of 0.252, which is interpreted as not significant. Regarding civil status, the computed mean rank of the single group is 110.99, while for the married group, the mean rank is 76.61, with a p-value of 0.000, which is interpreted as significant. In terms of length of service, the computed mean rank of accounting staff with shorter length of service is 120.39, while for the accounting staff with longer length of service, the mean rank is 85.50, with a p-value of 0.000, which is interpreted as significant. Regarding average personal monthly income, the computed mean rank of the lower personal monthly compensation group is 128.37, while for the higher personal monthly compensation group, the mean rank is also 66.43, with a p-value of 0.000, which is interpreted as significant. Hence, when the accounting staff is grouped according to age, sex, civil status, length of service, and average personal monthly income, the p- value for sex is greater than 0.05, which is interpreted as not significant. Therefore, the null hypothesis, "There is no significant difference in the level of stress management strategies among accounting staff in the area of workload when grouped and compared according to sex.” is accepted. However, the p-values for age, civil status, length of service, and average personal monthly income are less than 0.05, which are interpreted as significant; therefore, the null hypothesis that states, "There is no significant difference in the level of stress management strategies among accounting staff in the area of workload when grouped and compared according to the aforementioned variables." is rejected. This implies that age, civil status, length of service, and personal monthly income significantly influence how accounting staff manage workload-related stress, while sex does not significantly impact it. The analysis revealed a significant difference in stress management strategies related to workload when accounting staff were grouped by age,

179The Official Journal of the College of Business Management and Accountancy, STIWNU with younger respondents showing higher mean ranks. This confirms the study of Widodo et al. (2022) who explained that older workers experience increased mental workload due to age-related declines in physical and cognitive functions, making stress harder to manage. This is supported by Sinta and Dwiyanti (2023) who noted that married employees, who are generally older and have longer tenure, face greater household and work responsibilities which intensify their stress. The findings are further supported by Arifin et al. (2024) who stated that longer service results in accumulated duties and expectations, leading to reduced focus and difficulty managing stress effectively. Moreover, this aligns with Hijuzaman et al. (2022) who found that while higher income enhances motivation, it often comes with more complex responsibilities which can compromise employees’ ability to manage stress despite better compensation. Table 5 Difference in the Level of Stress Management Strategies Among Accounting Staff in Working Conditions when Grouped according to the Aforementioned Variables Variable Category N Mean Rank Mann Whitney U p- value Sig. level Interpretation Age Younger 130 108.68 3486.000 0.006 0.05 Significant Older 70 85.30 Sex Male 64 90.00 3680.000 0.076 Not Significant Female 136 105.44 Civil Status Single 139 109.56 2980.000 0.001 Significant Married 61 79.85 Length of Service Shorter 86 109.53 4125.500 0.054 Not Significant Longer 114 93.69 Average Personal Monthly Income Lower 110 114.45 3415.500 0.000 Significant Higher 90 83.45 Table 5 presents the different comparative analyses on the level of stress management strategies among accounting staff in the area of working

180CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 conditions when grouped and compared according to age, sex, civil status, length of service, and average personal monthly income using the Mann- Whitney U Test. As gleaned in the table, the computed mean rank in terms of age is 108.68 for younger accounting staff and 85.30 for older accounting staff, with a p-value of 0.006, which is interpreted as significant. In terms of sex, the computed mean rank of the male group is 90.00, while for the female group, the mean rank is 105.44, with a p-value of 0.076, which is interpreted as not significant. Regarding civil status, the computed mean rank of the single group is 109.56, while for the married group, the mean rank is 79.85, with a p-value of 0.001, which is interpreted as significant. In terms of length of service, the computed mean rank of accounting staff with shorter length of service is 109.53, while for the accounting staff with longer length of service, the mean rank is 93.69, with a p-value of 0.054, which is interpreted as insignificant. In terms of average personal monthly income, the computed mean rank of the lower average personal monthly income group is 114.45, while for the higher average personal monthly income group, the mean rank is 83.45, with a p-value of 0.000, which is interpreted as significant. Hence, when the accounting staff is grouped according to age, sex, civil status, length of service, and average personal monthly income, the p- values for sex and length of service are greater than 0.05, interpreted as insignificant. Therefore, the null hypothesis, "There is no significant difference in the level of stress management strategies among accounting staff in working conditions when grouped and compared according to sex and length of service." is accepted. However, the p-values for age, civil status, and average personal monthly income are less than 0.05, which is interpreted as significant. Therefore, the null hypothesis, "There is no significant difference in the level of stress management strategies among accounting staff in the area of working conditions when grouped and compared according to the aforementioned variable." is rejected. This implies that age, civil status, and average personal monthly income significantly influence how accounting

181The Official Journal of the College of Business Management and Accountancy, STIWNU staff manage stress related to working conditions. In contrast, sex and length of service do not have a significant impact. The result of the study confirms the findings of Varianou- Mikellidou et al. (2020) that states age plays a significant role in how accounting staff handle stress related to working conditions, as older employees often experience reduced work ability due to aging, poor organizational management, and limited autonomy, making it harder for them to cope. Married individuals, who typically have longer tenure and greater work absorption, especially in post-pandemic flexible work setups, may face sustained job demands that increase stress levels (Çemberci et al., 2022). This pressure tends to intensify for those with higher personal monthly income, as greater compensation is usually tied to heavier responsibilities and higher expectations, confirming the findings of Chico et al. (2024). Table 6 Difference in the Level of Stress Management Strategies Among Accounting Staff in Work-Life Balance when Grouped according to the Aforementioned Variables Variable Category N Mean Rank Mann Whitney U p- value Sig. level Interpretation Age Younger 130 108.87 3462.500 0.005 0.05 Significant Older 70 84.96 Sex Male 64 107.22 3922.000 0.257 Not Significant Female 136 97.34 Civil Status Single 139 107.78 3227.000 0.007 Significant Married 61 83.90 Length of Service Shorter 86 111.93 3919.000 0.015 Significant Longer 114 91.88 Average Personal Monthly Income Lower 110 122.35 2547.000 0.000 Significant Higher 90 73.80

182CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 Table 6 presents the different comparative analyses of stress management strategies among accounting staff regarding work-life balance when grouped and compared according to age, sex, civil status, length of service, and average personal monthly income using the Mann-Whitney U Test. As gleaned in the table, the computed mean rank in terms of age is 108.87 for younger accounting staff and 84.96 for older accounting staff, with a p- value of 0.005, which is interpreted as significant. In terms of sex, the computed mean rank of the male group is 107.22, while for the female group, the mean rank is 97.34, with a p-value of 0.257, which is interpreted as not significant. Regarding civil status, the computed mean rank of the single group is 107.78, while for the married group, the mean rank is 83.90, with a p-value of 0.007, which is interpreted as significant. In terms of length of service, the computed mean rank of accounting staff with shorter length of service is 111.93, while for the accounting staff with longer length of service, the mean rank is 91.88, with a p-value of 0.015, which is interpreted as significant. In terms of average personal monthly income, the computed mean rank of the lower average personal monthly income group is 122.35, while for the higher average personal monthly income group, the mean rank is also 73.80, with a p-value of 0.000, which is interpreted as significant. Hence, when the accounting staff is grouped according to age, sex, civil status, length of service, and average personal monthly income, the p- value for sex is greater than 0.05, which is interpreted as not significant. Therefore, the null hypothesis, "There is no significant difference in the level of stress management strategies among accounting staff in the area of work-life balance when grouped and compared according to sex." is accepted. However, the p-values for age, civil status, length of service, and average personal monthly income are less than 0.05, which is interpreted as significant. Therefore, the null hypothesis, "There is no significant difference in the level of stress management strategies among accounting staff in the area of work-life balance when grouped and compared

183The Official Journal of the College of Business Management and Accountancy, STIWNU according to the aforementioned variables." is rejected. This implies that age, civil status, length of service, and average personal monthly income significantly influence how accounting staff manage stress related to work- life balance. In contrast, sex does not have a significant impact. The result of the study confirms Ali et al. (2025) findings that older and married accounting staff experience more difficulty maintaining work- life balance due to prolonged exposure to job-related pressures and increasing responsibilities over time. This is consistent with Nugroho et al. (2022), who noted that although tenure is not always directly linked to work-life balance, longer service can still contribute to accumulated stress and dissatisfaction. The findings also align with Filippi et al. (2023), who emphasized that individuals with higher income often face greater pressure to meet elevated job expectations, which makes managing stress and maintaining work-life balance more difficult. Conclusion The study reveals several key findings regarding stress management strategies among accounting staff. Firstly, workload was identified as a critical area, as respondents emphasized the need to schedule tasks more efficiently to minimize overtime and avoid extended work beyond regular office hours, which contributes significantly to occupational stress. Secondly, working conditions emerged as a concern, with results indicating that employees may benefit from improved physical workspaces that promote comfort and reduce strain, ultimately enhancing overall well-being and productivity. Thirdly, work-life balance was also noted as a challenge, particularly in terms of prioritizing sufficient rest and sleep, which are essential for sustaining work performance and maintaining personal health. Finally, the data show that age, civil status, length of service, and average personal monthly income significantly influence the level of stress management strategies among accounting staff in workload and work-life balance. In addition, the data show that the age, civil status, and average personal monthly income significantly influence the level of stress management strategies among accounting staff in working conditions.

184CBMA Tycoon Journal, Volume No. 1, Issue No. 1, June 2026 In response to the findings, implementing structured stress management strategies is essential to address workload-related pressures, including time management training, digital planning tools, and fair task distribution to minimize overtime and prevent burnout. Improving physical working conditions through ergonomic upgrades, regular assessments, and open communication can enhance employee comfort and reduce strain. To support better work-life balance, organizations should promote a culture that values rest by setting boundaries on after-hours communication and encouraging flexible work arrangements. Tailored interventions must also be considered, such as using digital tools and task adjustments for older staff, rotating duties for long-serving employees, and clearly defined expectations for those with higher incomes. Lastly, offering flexible schedules, restorative breaks, and wellness initiatives helps employees from diverse backgrounds maintain well-being and effectively manage stress across all areas of work.

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187The Official Journal of the College of Business Management and Accountancy, STIWNU Widodo, R. S., Suhat, S., Hidayat, C. S., & Mauliku, N. E. (2022). Relationship of age, duration of work and environmental temperature with worker mental workload. KnE Medicine. https://doi.org/10.18502/kme.v2i2.11075