Saint Joseph College

Maasin City, Southern Leyte

College of Accountancy

Digital Transformation in the Business Permitting and Licensing System of Panaon

Area Municipalities

A Research Paper Presented to the

Accountancy College Department

Saint Joseph College

In Partial Fulfillment of the Requirements for the Degree of

Bachelor of Science in Accountancy and

Bachelor of Science in Accounting Information System

By:

Astillero, Mitch

Brusas, Eleanor

Decio, Jicelle

Quirong, Queenie Jean

Antipuesto, Cathlene

Rin, Shiela Mae

Adlawon, Jia Marie

Pejana, Queenie
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 TABLE OF CONTENTS

CHAPTER I – Introduction

Background of the Study 1

Statement of the Problem 4

Hypothesis 5

Review of Related Literature and Studies 6

Synthesis and Gap 14

Theoretical Framework 17

Conceptual Framework 22

Scope and Delimitations 24

Significance of the Study 25

Definition of Terms 27

CHAPTER II – Research Methodology

Research Design 28

Research Respondents 29

Sampling Design 29

Research Environment 30

Research Instrument 31

Data Gathering Procedure 32

Ethical Consideration 32

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Data Analysis and Statistical Treatment 33

REFERENCES 34

APPENDICES

Appendix A 36

Appendix B 37

Appendix C 38

Appendix D 39

Appendix E 40

Appendix F 44

Appendix G 45

Appendix H 46

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 CHAPTER I

INTRODUCTION

Background of the Study

The world is experiencing a deep and irreversible change that goes beyond national

boundaries, various fields, and specific sectors. This significant shift is occurring because

digital technologies are being consistently and thoroughly incorporated into the very core

of society. This phenomenon is commonly known as digital transformation, where

technology is revolutionizing how people live and work. We’re living in a time of

astonishing progress with digital technologies - those that have computer hardware,

software, and networks at their core (Brynjolfsson & McAfee, 2014). Governments

globally are also joining in, using digital tools to improve public service and make

governance more effective.

The primary duty of the public sector is to efficiently and effectively serve its

citizens, and the process of digital transformation empowers governments to offer services

that are more convenient, accessible, and tailored to citizen’s needs. Digital transformation

in the public sector means new ways of working with stakeholders, building new

frameworks of service delivery and creating new forms of relationships (European

Commission, 2013). In a time marked by swift modernization, rising citizen expectations,

and unexpected external challenges, the local government's use of outdated paper-based

methods hinders its capacity to effectively serve its citizens. Digital transformation is

especially crucial in the business permitting and licensing function of local government

units. Streamlining this area through the electronic business permitting and licensing

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system (eBPLS) encourages more compliance from business establishments which

consequently increases revenue generation of local governments.

According to Faustino (2017), the introduction of eBPLS systems at the local

government level in the Philippines has yielded positive outcomes in revenue generation.

These digital systems have notably boosted the effectiveness and precision of tax and fee

collection, resulting in increased income for local governments. This not only improves

revenue collection but also stimulates local economic growth, encourages

entrepreneurship, and advances the principles of good governance. And behind these

positive results is the Ease of Doing Business and Efficient Government Service Delivery

Act of 2018 (R.A. 11032), commonly known as the EODB Law. This law mandates local

governments to streamline procedures for the issuance of local business permits, licenses,

clearances, licenses, or authorizations.

The EODB Law aims to reduce processing time, cut bureaucratic red tape, and

eliminate corrupt practices by streamlining and improving the manual systems and

procedures of government services. In line with this, the local government units are

mandated to automate their business permitting and licensing system or set up an electronic

Business One-Stop Shop (eBOSS). The eBOSS is an online website or portal designated

for the business permitting and licensing system of an LGU to receive applications and

payments, process the applications, and issue the approved permits, licenses, clearances,

etc. Cities and municipalities across the country have complied with this. In the province

of Southern Leyte, most local government units have implemented eBOSS, including the

municipalities in Panaon Island. Its effectiveness, however, is uncertain. They’ve just

recently adapted to this technological shift and there’s no comprehensive evaluation and

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study of its impact yet. Hence, the researchers decided to conduct a study that would

determine the impact of this electronic system to business permitting and licensing by

comparing the processes before and during its implementation, the improvements it

brought, the challenges met during the shift, as well as the advantages and disadvantages

it carries. Through this, the researchers are aiming to provide recommendations that would

help optimize the permitting and licensing service, at the end of the study. These

recommendations can be used to provide efficient public service delivery, encourage

investments, generate more local government revenue, and attain economic growth.

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 Statement of the Problem

This study aims to determine the impact of digital transformation in the business

permitting and licensing system, through the implementation and utilization of the

electronic Business One Stop Shop (eBOSS), in the municipalities of Panaon Island,

Southern Leyte. Specifically, it seeks to answer the following questions:

1. What were the steps involved in the business permitting and licensing process before the

implementation of eBOSS in terms of;

1.1. receiving of applications and payments;

1.2. processing of applications;

1.3. issuance; and

1.4. renewal?

2. What are the steps involved in the business permitting and licensing process during the

implementation of eBOSS in terms of;

2.1. receiving of applications and payments;

2.2. processing of applications;

2.3. issuance; and

2.4. renewal?

3. Is there significant difference on the permitting and licensing process before and during

the implementation of the electronic system in terms of:

3.1. receiving of applications and payments;

3.2. processing of applications;

3.3. issuance; and

3.4. renewal?

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4. What are the advantages and disadvantages of using eBOSS?

5. What are the challenges faced during the digital transformation process?

6. Based on the findings, what are the recommendations for optimizing the business

permitting and licensing system through digital means?

Hypothesis

There is no significant difference in the permitting and licensing process before and

during the implementation of the electronic system.

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Review of Related Literature and Studies

Digital Transformation in the Public Sector

Digital transformation, encompassing technological innovations and organizational

shifts, has become the cornerstone of modern business strategies and societal

advancements. In his book, Siebel (2019) pointed out that governments also pay attention

to the need for change and stay competitive. Countries have been competing for a long

time, whether for skilled workers, job opportunities, businesses, new technologies, or

economic growth. This competition will get even more vital, especially with urbanization

becoming a significant factor in public life. To keep up with these fast-paced changes,

digital transformation will be crucial for governments. It means making services more

efficient and eventually building “digital cities.” Digitalization has made tasks more

accessible, more precise, and automated. Digital technologies can turn traditional ways of

storing information, like paper and photographs, into binary code (made up of ones and

zeros). With the digital world evolving rapidly, various software options are accessible to

the public sector.

The rapid digitization of various public services has become essential to modern

governance, increasing efficiency, transparency, and citizen engagement. It revolutionized

governance and myriad government processes, considered rather complex, intricate, and

complicated (Bajar, 2020). In this context, local governments have embarked on digital

transformation journeys to enhance their business permitting and licensing systems. Local

governments are pivotal in creating a conducive business growth and development

environment. They can enhance their ability to support and attract businesses by

streamlining and digitizing their permitting and licensing processes.

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 According to De Castro & De Castro (2021), in a study about e-government

initiatives of local governments, modern technologies and ICT applications are used to

facilitate government transactions and enhance the delivery and quality of government

services. Establishing websites, information systems, and online systems by local

governments, introduced by other government agencies, reflects a growing trend in

embracing digital solutions in the public sector. In the business permitting and licensing

area, adopting digital tools and technologies can significantly improve the efficiency of

processes, reducing paperwork, delays, and administrative bottlenecks. It can also enhance

transparency by providing real-time access to information for both businesses and the

public. And with that, digitalization fosters better communication and collaboration

between government agencies and businesses.

Public administrations know the need to improve service delivery and effectiveness

to achieve goals like enhanced integrity, transparency, and citizen involvement. Digital

tools enable public administrations to change how they perform tasks, communicate, and

deliver services. It can have broader impacts, like restructuring the organization or

involving citizens and other stakeholders in jointly creating public services. Transforming

government licensing and permitting services into digital systems could speed up the

process, make it more open, and cost less. This change could help increase job

opportunities, lessen corruption, raise the money the government gets from taxes, and boost

the overall economy.

The Local Government Code of 1991 significantly impacts how Local Government

Units (LGUs) handle business permits and licenses in the country. This code gives LGUs

the power to issue these permits, make rules, and decide what businesses need to do to

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operate in their areas. This freedom lets LGUs create more straightforward and efficient

ways for companies to get permits and licenses. They can be creative in handling

applications, approvals, and renewals, making things easier for businesses, as discussed in

Section 3 of the Act. Additionally, LGUs use these rules for permits and licenses to help

their local economies grow. They can align their processes with development plans,

encouraging and facilitating business growth and investment.

The Department of Information and Communications Technology (DICT) laws

The Department of Information and Communications Technology (DICT) laws and

regulations, such as the DICT Act of 2015, are pivotal in shaping the e-governance

landscape in the Philippines. The DICT's role in ensuring the security of digital processes,

enabling citizen engagement through e-governance platforms, and facilitating efficient

service delivery is central to the digital transformation under study.

Furthermore, Republic Act No. 10173, also referred to as the Data Privacy Act of

2012, is a law designed to safeguard individuals' personal information within information

and communications systems, whether in government or private sectors. An independent

organization called the National Privacy Commission was established to enforce and

execute this Act's rules and to ensure that the country adheres to international data

protection standards. This commission is dedicated to upholding the right to privacy and

data protection while promoting the free flow of information. It is committed to excellence

and is driven by a highly-skilled, forward-thinking, and ethical workforce to contribute to

a competitive, knowledge-driven, and innovative nation. These global and national legal

frameworks provide the foundation needed for advancing digital transformation within

government entities.

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Business Permitting and Licensing System

Local government units (LGUs) in the Philippines have mainly depended on taxes

and fees from business licenses for their funding. However, requesting new business

permits and renewing existing ones requires time and effort. Efforts have been made to

simplify and expedite these processes, notably through Joint Memorandum Circular No. 1

(JMC 2016-1), introduced in 2016. This initiative aimed to streamline license and business

permit applications to reduce the time needed to obtain a new permit to just one or two

days. It is worth noting that this effort fits with the Ease of Doing Business (EODB) Law,

which seeks to create a more business-friendly environment. However, the effective

implementation of this policy has encountered challenges and remains an unrealized

objective.

Globally, when businesses start up and operate to make money, they follow rules.

They need to get approvals and licenses before commencing their operations, following the

EODB Law. This legal framework is designed to open economic opportunities, promote

entrepreneurial growth, and create a conducive business environment. However, efforts to

simplify the licensing process for businesses have faced challenges due to various

simultaneous initiatives to revitalize local government finances.

As stated in the Republic Act No. 11032 or the Ease of Doing Business Law under

Section 5 of RA 11032, all government offices and agencies are required to conduct regular

cost compliance analyses, time and motion studies, undergo evaluation and improvement

of their transaction systems and procedures and reengineer the same if deemed necessary

to reduce bureaucratic red tape and processing time. Under Section 8 of the Act, the head

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of the office or agency is mainly responsible for carrying out this Act. It can be held

accountable to the public for providing quick, efficient, convenient, and dependable

services. Any transactions or procedures are considered to have been done with the

approval or authorization from the highest authority in charge of the relevant government

office or agency.

The Ease of Doing Business Law influences the digitalization of business

permitting and licensing systems at the local government level. The law aims to enhance

the country’s business environment by streamlining processes, reducing bureaucratic

obstacles, and encouraging a more business-friendly atmosphere. It promotes adopting

technology and digital solutions to simplify and expedite processes. This emphasis aligns

with the digitalization of business permitting and licensing systems within LGUs,

encouraging them to transition from manual or paper-based processes to digital platforms.

The EODB Law places significant importance on reducing the time required to complete

processes. Digitalizing business permitting and licensing systems can significantly

contribute to expediting the process, enabling faster application processing and approvals,

which aligns with the law’s goal.

Making business registration efficient is vital to driving economic growth,

particularly for small businesses in the current global business world. Developed countries

like Canada provide an example by simplifying these procedures through digital tools like

the E-Boss System. Platforms like the “Business Online Registration” website offer

straightforward registration guidance and user-friendly web applications, allowing

applicants to submit their forms swiftly. This approach harmonizes with the overarching

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objectives of the Ease of Doing Business (EODB) Law, which aims to cultivate a more

business-friendly environment by streamlining bureaucratic processes.

One Stop Shop (OSS) centers for business licensing are central to this effort. These

places combine different services in one spot, making getting a license faster, easier, and

cheaper, specifically designed for small businesses. This approach underscores the twofold

impact of OSS centers. Firstly, they promote higher rates of business formalization,

encouraging job creation, expanding government resources, and fostering long-term

economic development. Secondly, the physical design of these centers minimizes direct

interactions between applicants and officials, addressing inefficiencies in the licensing

process and lightening the burden on businesses. The EODB Law underscores the

significance of dismantling barriers and nurturing a more efficient business environment,

goals that neatly align with the mission of OSS centers.

Electronic business registration represents the future of registration processes, in

sync with citizens’ favorable view toward one-stop services. The Republic Act 8792, also

known as the Electronic Commerce Act of 2000, aims to simplify domestic and

international dealings, transactions, agreements, contracts, and the storing of information

by using electronic, optical, and similar mediums, tools, and technology. It seeks to validate

the authenticity and trustworthiness of electronic data messages or documents related to

these activities and promote the widespread use of electronic transactions among the

government and the general public.

The challenge now is to deploy strategies like the One Stop Shop (OSS) to expedite

business registration, making it quicker, more straightforward, and more cost-effective,

especially for small enterprises. Furthermore, this shift seeks to minimize clients’ need to

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engage directly with officials, a pivotal step in the battle against corruption. The

convergence of OSS centers, the e-BOSS (Electronic et al. Shop) System, and the EODB

Law underscores the Philippines’ commitment to invigorating its business landscape,

crafting a more business-friendly environment, and mitigating bureaucratic complexities.

The Regional Development Council (RDC) VIII urged local government units

(LGUs) in the region to adopt the e-BOSS System, as stated by the National Economic and

Development Authority during its Third Quarter 2021 Full Council Meeting on 30

September 2021. The eBOSS is a unified online system that eases the process of applying

for business licenses and permits by providing a platform for processing applications,

receiving payments, and issuing approved licenses, clearances, permits, or authorizations.

It will help ensure the swift and contactless processing of documents for local businesses.

As the nation progresses in its mission to break down barriers and simplify processes, it

not only paves the way for others to follow but also significantly contributes to sustained

job creation and heightened economic prosperity. The outlook for business registration in

the Philippines is promising, built on efficiency, accessibility, and transparency.

Challenges in Digital Transformation

A digital government service delivery system may need to be successfully

implemented. Certain factors hinder the full implementation of electronically operated

systems, like the people’s participation. E-government services cannot improve public

service delivery if they are not used by the public (Khanh, 2014). Citizens are the main

beneficiaries of government services. Without their participation, governments cannot

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assess whether they are providing their best to their people or not, which consequently

hinders further improvement. Hence, cooperation from all the concerned parties is needed.

In a study, Nguyen (2016) also mentioned that the adoption rate of e-government

initiatives worldwide is far from expectations despite enormous resources and that certain

factors, such as human resources, policies, and linkages, could contribute to the successful

implementation of e-government in local government units. The extent to which

governments around the world were embracing and implementing e-government initiatives

fell short of what was expected, which indicates that despite significant global efforts and

resources dedicated to e-government initiatives, challenges still prevent governments in

transitioning into fully automated.

Meijer (2015) suggests that implementing e-governance leads to a more active role

for citizens, who are considered co-producers rather than just consumers of government

services. Consequently, the conditions that determine the success or failure of e-

government strategies concern both the demand side (digital divide concerning access and

use of ICTs on the part of the citizenry) and the supply side (implementation context, ICT

infrastructure, civil servants’ ICT expertise, clarity of government goals) at both the

national and subnational levels of government (Terlizzi, 2021).

In the digital transformation journey, it is crucial to tackle challenges like

cybersecurity risks, data privacy, and the digital divide (Bauer, 2017). Cybersecurity

threats can harm digital systems, so it is vital to have robust measures in place. Handling

sensitive data with care is a must to address privacy concerns during the transformation.

Additionally, bridging the digital divide is critical to ensuring everyone can benefit from

digital changes, promoting inclusivity.

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Synthesis and Gap

The literature discusses several key government, technology, and business

registration points. The Digital transformation in the public sector is not merely a

technological upgrade but a fundamental shift in how governments operate and engage

with citizens. Siebel (2019) emphasizes that governments must embrace change and stay

competitive in a global landscape marked by urbanization and technological

advancements. This transformation is about creating "digital cities" and enhancing

efficiency, transparency, and citizen engagement (Bajar, 2020). Recognizing their pivotal

role, local governments have embarked on digital journeys, particularly in streamlining

business permitting and licensing systems.

De Castro & De Castro (2021) and the OECD (2020) highlight how modern local

governments are leveraging technologies and ICT applications to facilitate transactions and

improve the delivery of services. Adopting digital tools and technologies in business

permitting and licensing reduces paperwork and administrative bottlenecks and enhances

transparency, providing real-time access to information for businesses and the public

(Heath, 2019). This aligns with the broader goal of public administrations to improve

service delivery, integrity, transparency, and citizen involvement.

The Local Government Code of 1991 grants LGUs the authority to issue permits

and licenses, allowing for creative and efficient processes that align with development

plans and foster economic growth (Republic Act No. 10173). The Department of

Information and Communications Technology (DICT) laws, including the DICT Act of

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2015, play a pivotal role in shaping the e-governance landscape, ensuring the security of

digital processes and enabling citizen engagement.

The Ease of Doing Business (EODB) Law emerges as a driving force in business

permitting and licensing. Efforts have been made to simplify processes through initiatives

like Joint Memorandum Circular No. 1 (JMC 2016-1) to reduce the time needed to obtain

permits. However, such policies must be effectively implemented, especially in revitalizing

local government finances.

The convergence of One Stop Shop (OSS) centers, the e-BOSS System, and the EODB

Law underscores the commitment to a more business-friendly environment, job creation,

and economic prosperity. Electronic business registration, as mandated by the Electronic

Commerce Act of 2000, represents the future, aligning with citizens' preference for one-

stop services.

The Regional Development Council's endorsement of the e-BOSS System signifies

progress towards a contactless and efficient business licensing process. As the Philippines

breaks down barriers and simplifies processes, it sets a precedent for others to follow,

contributing significantly to job creation and economic growth.

However, challenges persist in the digital transformation journey. People's participation,

as highlighted by Khan (2014) and Nguyen (2016), remains a critical factor. E-government

services can only enhance public service delivery if embraced and used by the public.

Meijer (2015) stresses the need for cooperation from all stakeholders, transforming citizens

from mere consumers to co-producers of government services.

Addressing cybersecurity risks and data privacy concerns and bridging the digital divide

are crucial aspects of the ongoing digital transformation (Bauer, 2017). Robust measures

15
must be in place to protect digital systems' sensitive data and ensure inclusivity in

benefiting from digital advancements.

The review-related literature reveals a dynamic landscape where digital

transformation reshapes governance, particularly in business permitting and licensing.

While progress is evident, continuous efforts are needed to overcome challenges and ensure

that the benefits of the digital era are accessible to all, fostering a more transparent,

efficient, and inclusive government. With its commitment to digitalization, the Philippines

stands at the forefront of this transformative journey, serving as an example for others

seeking to navigate the complexities of the digital age.

After a synthesis of related literature, the researchers discovered that there is a lack

of sufficient literature regarding the current status of digital transformation in the business

permitting and licensing system concerning the recent eBOSS system particularly in local

context or municipality level, and only a few research studies have been conducted to

assess the impact of digital transformation in the business permitting and licensing system.

Through this study we will be able to bridge the gap in literature by understanding of how

BPLO employees and local business owners perceive and experience the utilization of

eBOSS, which requires a more localized investigation. The researchers wanted to know

the advantages, disadvantages and challenges associated with digital transformation,

including perspectives from government employees and businesses owners. Future

researchers can use this as a basis for gaining access to a rich repository of data and

valuable knowledge. They can utilize this information to assess system performance,

compare the effectiveness of electronic business permitting systems across various LGUs

in the Philippines.

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Theoretical Framework
Digital Transformation in the Business Permitting and
Structuration Theory
(A. Giddens, 1984)
Argues that structures
(laws and regulations
shaping business
permitting processes)
and actions (ability of
individuals to act and
make choices) are not
separate entities but are
intertwined and
influence each other.
LGU and local business
owners’ compliance to
EODB Law
Figure 1. Theoretical Framework of the Study
Licensing System
Resource Dependence
Theory
(J. Pfeffer and G.
Salancik, 1978)
Focuses on how
organizations depend on
external resources, and
the management of these
dependencies influences
their strategic actions
and decisions.
Reliance on digital
tools to streamline
processes
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Innovation Diffusion
Theory
(E. Rogers, 1962)
Seeks to explain how
new ideas, innovations,
or technologies spread
and are adopted by
individuals or groups
over time.
eBOSS
Implementation and
Utilization
Structuration Theory

Structuration Theory, developed by Anthony Giddens and further elaborated in his

influential work "The Constitution of Society" published in 1984, explores the relationship

between social structures and human agency. It emphasizes the recursive nature of social

systems and how individuals both shape and are shaped by social structures.

Structure refers to the rules and resources that shape social practices, while agency

refers to the ability of individuals to act. In the context of our study, the structures could

include the digital transformation systems, laws, and regulations shaping business

permitting processes, while agency would be the actions and decisions of government

employees and business owners.

Giddens introduced the concept of the "duality of structure," suggesting that

structure and agency are intertwined in a recursive relationship. This means that structures

are not fixed but are continually reproduced and transformed through the actions of

individuals. In our research, this could be reflected in how the eBOSS system is shaped by

the decisions and interactions of government employees and business owners.

Utilizing structuration theory in the study allows an exploration of the dynamic

interplay between the introduction of digital tools (eBOSS), the existing structures (laws,

regulations), and the actions of individuals (government employees, business owners). This

theoretical framework offers a perspective for analyzing the ongoing processes of digital

transformation in the business permitting and licensing system.

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Resource Dependence Theory

Resource Dependence Theory (RDT) was developed by Jeffrey Pfeffer and Gerald

R. Salancik in their book "The External Control of Organizations: A Resource Dependence

Perspective," which was published in 1978.

Resource Dependence Theory focuses on how organizations depend on external

resources, such as information, capital, and support, to survive and thrive. It suggests that

organizations must manage their external relationships strategically to secure the resources

they need. The theory argues that organizations face uncertainty in their environments and,

to cope with this uncertainty, they form relationships with other organizations to gain

access to essential resources.

In the context of our study on the impact of digital transformation in the business

permitting and licensing system, Resource Dependence Theory could be relevant in

understanding how local government units (LGUs) depend on digital tools like eBOSS for

streamlining processes. The theory emphasizes the importance of managing external

relationships to acquire necessary resources, and in this case, eBOSS could be seen as a

resource that LGUs depend on for efficient business permitting and licensing. Analyzing

the relationships and dependencies between LGUs and digital tools aligns with the core

ideas of Resource Dependence Theory.

Innovation Diffusion Theory

Diffusion of Innovation (DOI) Theory, developed by Everett Rogers in 1962,

explores how new ideas, innovations, or technologies spread and are adopted by

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individuals or groups over time. The theory identifies various stages through which

innovations pass, including knowledge, persuasion, decision, implementation, and

confirmation. It also introduces the concept of adopter categories, classifying individuals

based on their readiness to adopt new innovations.

This theory originated in communication to explain how, over time, an idea or

product gains momentum and diffuses (or spreads) through a specific population or social

system. The end result of this diffusion is that people, as part of a social system, adopt a

new idea, behavior, or product. Adoption means that a person does something differently

than what they had previously (i.e., purchase or use a new product, acquire and perform a

new behavior, etc.). The key to adoption is that the person must perceive the idea, behavior,

or product as new or innovative. It is through this that diffusion is possible.

In the context of our study on the impact of digital transformation in the business

permitting and licensing system, the Innovation Diffusion Theory is relevant in

understanding how the eBOSS system, as a digital innovation, spreads and is adopted

across municipalities in Panaon Island, Southern Leyte. The theory helps analyze the

factors influencing the acceptance and adoption of eBOSS by LGUs, such as the perceived

advantages, compatibility with existing practices, complexity, and the communication

channels used to convey information about the innovation. Examining the diffusion process

can provide insights into the challenges and facilitators of integrating eBOSS into the

business permitting and licensing system.

These three theories are the foundation of our study on how digital changes impact

business permits and licenses. Structuration Theory helps us understand how eBOSS is

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shaped by the decisions of government employees and business owners, showing that rules

are always changing through individual actions. Resource Dependence Theory is crucial

as it explains how local governments strategically manage relationships, especially with

eBOSS, as a vital resource for their processes. This aligns with our focus on understanding

the connections between local governments and digital tools. Innovation Diffusion Theory

complements this by giving us a way to analyze how eBOSS, as a digital innovation,

spreads across different places. Looking at factors influencing acceptance and adoption

helps us understand the challenges and facilitators in using eBOSS for business permits

and licenses. Together, these theories give us a full picture of digital changes in this context.

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Conceptual Framework

INPUT PROCESS
OUTPUT
• Steps in the Business
• Survey:
Permitting and
Questionnaire
• Impact
Licensing Processes Assessment on
• Data Gathering and Digital
Before and During
Processing Transformation
eBOSS in the Business
• Determining the
Implementation Permitting and
impact of eBOSS
Licensing
• Advantages and
implementation and System of
Disadvantages of Panaon Island
utilization as a means
using eBOSS Municipalities
to digitalize and
• Challenges streamline the
encountered during business permitting
the digital and licensing system
transformation process of municipalities

FEEDBACK

Figure 2. Conceptual Framework of the Study

Figure 2 outlines the flow of the study which illustrates a comprehensive approach

towards exploring the realm of digital transformation within the Business Permitting and

Licensing System of the Panaon Area, specifically determining the impact of eBOSS

adoption. The input section encompasses vital factors crucial to this investigation. These

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include a comparison between the steps involved in the business permitting and licensing

processes before and during eBOSS adoption, a comprehensive evaluation of the

advantages and disadvantages tied to the utilization of eBOSS, and a detailed

understanding of the challenges faced in the context of this digital transition.

The process, represented within the framework, outlines a structured approach

starting with survey questionnaires. This will enable the collection of data from key

stakeholders involved in or affected by the digital transformation process. Subsequently,

data will be organized and meticulously processed. The primary focus during this stage is

to evaluate and determine the impact of eBOSS implementation. The assessment aims to

understand the role of eBOSS in digitally transforming and streamlining the business

permitting and licensing system within the municipalities of the Panaon area.

The output anticipated from this is an Impact Assessment report on the Digital

Transformation in the Business Permitting and Licensing System of the Panaon Island

Municipalities. This report will consolidate a detailed analysis of the influence and

implications of eBOSS implementation on the business permitting and licensing system. It

aims to present insights into the real-world effects, benefits, and challenges associated with

the integration of eBOSS, offering valuable guidance for decision-makers, stakeholders,

and policymakers involved in the digital transformation of similar systems.

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Scope and Delimitations

This study is centered on the digital transformation of the business permitting and

licensing system in Southern Leyte, with a specific focus on the municipalities of Panaon

Island area. It aims to monitor and track the progress and effectiveness of the digital

transformation within these municipalities, primarily concentrating on the eBOSS system

utilized for business permitting and licensing. While acknowledging the broader

digitalization context, this research will not extensively delve into digital systems other

than the eBOSS system.

To gather pertinent data, the researchers will conduct a survey with the individuals

directly involved in the business permitting and licensing processes - the government

employees and business owners. This study is only limited to LGU employees and selected

business owners in Liloan, San Francisco, Pintuyan, and San Ricardo. Municipalities

outside Panaon area are not included. The researchers chose Panaon Island as the research

setting because, based on the data given by the office of the Department of Interior and

Local Government (DILG), they are the few of the municipalities that use an electronic

business one-stop shop (eBOSS). Specifically, these municipalities are the most highly

affected by Typhoon Odette among the remaining municipalities in the Province of

Southern Leyte. Therefore, transitioning from manual to digitalization is quite challenging

for them. Especially taking quick actions in assessing the damages, immediate needs,

digital infrastructure, collaboration and communication tools, mobile solutions, and lastly,

the iterative improvement of the said municipalities.

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Significance of the Study

The essence of this study lies in its potential to enhance local government services

through the assessment of how automation of business permitting and licensing functions

affects the system and the parties involved.

The primary beneficiaries of this research are the Local Government Units (LGUs).

Efficient implementation of an electronic permitting system enables LGUs to streamline

their services, reducing processing times and ultimately enhancing service delivery to

businesses. This leads to increased satisfaction levels within the business community.

Additionally, embracing the electronic system allows LGUs to uphold transparency in the

permitting process, ensuring a fair and accountable approach. It mitigates corruption risks

and fosters trust between the government and the business sector. The adoption of this

technology encourages LGUs to embrace innovation, positioning them as modern and

forward-thinking in their administrative operations, potentially inspiring technological

upgrades in other governance aspects.

Furthermore, businesses and entrepreneurs benefit significantly. The streamlined

procedures, reduced paperwork, and expedited approvals empower businesses to initiate

operations or expand rapidly, resulting in considerable cost savings by minimizing

operational delays and their associated expenses. Moreover, this system provides

entrepreneurs with clear visibility into the application process, enabling them to track

application progress for a fair and transparent evaluation.

Lastly, prospective researchers can utilize the insights from this study, gaining

access to a rich repository of data and valuable knowledge. They can utilize this

25
information to assess system performance, compare the effectiveness of electronic business

permitting systems across various LGUs in the Philippines, and identify best practices,

enriching their own research initiatives.

26
Definition of Terms

For better understanding and interpretation of the content of this study, the terms

used are operationally defined as follows:

Business Permitting and Licensing Office – is the office in an LGU responsible for the

issuance and renewal of business permits, licenses, and clearances.

Digital Transformation – is the process of employing digital technology to a certain

system previously operated manually, for the purpose of streamlining processes and

achieving efficiency.

Electronic Business One Stop Shop (eBOSS) – refers to an online website or portal

designated for the business permitting and licensing system of an LGU to receive

applications and payments of fees, process the applications, and issue the approved permits,

licenses, clearances, etc. eBOSS is an example of eBPLS.

Electronic Business Permitting and Licensing System (eBPLS) – pertains to a software

or an automated system of an LGU’s business permitting and licensing function designed

for a more efficient business registration processes.

The EODB Law (Republic Act No.11032) – otherwise known as the Ease of Doing

Business and Efficient Government Service Delivery Act of 2018, is the act mandating

all local governments in the Philippines to automate their business permitting and licensing

system in order to provide efficient service and for the entrepreneurs to have an easier and

faster way of registering their businesses and renewing of licenses.

27
 CHAPTER II

RESEARCH METHODOLOGY

This chapter concentrates on the discussion of the research methods and procedures

used in this study. The objective of this research is to provide a systematic approach to

address the specific research questions we've set out to investigate. Specifically, the

research design, sampling methods, data gathering procedures, data analysis and statistical

treatment were explained in this chapter.

Research Design

This study will utilize quantitative methods with qualitative support in determining

the impact of digital transformation in the business permitting and licensing system of

municipalities in Panaon Island. Specifically, a comparative research design will be

employed to compare the business permitting and licensing process before and during the

implementation of eBOSS. This research design is particularly fitting for this study as it

facilitates a side-by-side examination of the business permitting and licensing procedures

before and during the adoption of eBOSS.

By employing comparative analyses, the study aims to identify significant

differences in the conduct of business permitting and licensing, spanning receiving

applications and payments, processing applications, issuance, and renewal. This design

allows for a nuanced understanding of the transformative impact of the digital system on

the efficiency and effectiveness of the licensing system.

28
 The qualitative component of the research, on the other hand, will complement the

quantitative findings, offering a deeper understanding of the advantages, disadvantages,

and challenges surrounding the implementation of eBOSS. In order to get this result, an

inductive thematic analysis will be used.

The combination of quantitative and qualitative methods ensures a comprehensive

analysis, offering valuable insights into the dynamics of the eBOSS implementation in the

municipalities of the Panaon Island area.

Research Respondents

The respondents of this study are government employees involved in the business

permitting and licensing systems of Liloan, San Francisco, Pintuyan, and San Ricardo, and

the local business owners operating in these municipalities. The mentioned respondents are

the ones chosen because they have experienced and interacted with the electronic Business

One-Stop Shop (eBOSS) system.

Sampling Design

This study focuses on participants from LGU employees involved in the business

permitting and licensing process and business owners in the municipalities of Liloan, San

Francisco, Pintuyan, and San Ricardo, collectively referred to as Panaon Island

municipalities.

29
 To effectively assess the impact of digital transformation on the business permitting

and licensing system, a purposive sampling technique will be utilized. This approach will

involve the selection of participants with direct experience and interaction with the

electronic Business One-Stop Shop (eBOSS) system. Specifically, three key government

employees will be chosen from each municipality, based on their availability and

willingness to participate in the survey. The selected officials may include the fire officer,

municipal treasurer, municipal engineer, business permitting and licensing office head,

licensing officers, or frontline desk officer. However, for practicality and consistency

purposes, the researchers plan to ask the BPLO Head, Municipal Treasurer, and the BPLO

Frontline Desk Officer only.

Additionally, the study will include 10 establishments from each municipality as

part of the respondents, bringing the total number of participants to 52. These

establishments will be selected based on their presence in the list of registered businesses

in each municipality.

This refined sampling design ensures a diverse representation of perspectives,

capturing insights from BPLO officials and business owners who have direct experience

with the eBOSS system in the municipalities of Panaon Island.

Research Environment

The locale of this study is Panaon Island, situated in the province of Southern Leyte,

with an area of approximately 61, 204 hectares. The Island consists of 4 municipalities

30
including Liloan – a fourth class municipality, San Francisco, Pintuyan and San Ricardo

which are fifth class municipalities. These municipalities are confirmed to be using the

electronic Business One-Stop Shop (eBOSS), as provided in the list from the DILG –

Southern Leyte Provincial Office requested by the researchers, and as confirmed by the

municipalities’ business processing and licensing officers.

Research Instrument

In this research, the data will be collected through surveys. Hence, the researchers

will use survey questionnaire as research instrument. The questionnaire is researcher-made,

with few questions adapted from the EODB Interview Assessment Tool by the Department

of the Interior and Local Government (DILG). The questionnaire is divided into three parts.

The first and second part delves into the specific steps involved in the business

permitting and licensing process, both before and during the implementation of eBOSS.

Aligning with the questions outlined in the study, the instrument explores the intricacies of

receiving applications and payments, processing applications, issuance, and renewal,

allowing for a detailed comparison between the traditional and electronic systems.

Subsequently, the final part of the questionnaire addresses the broader impact of eBOSS,

seeking to identify advantages, disadvantages, and challenges faced during the digital

transformation process.

31
Data Gathering Procedure

The researchers will first submit letters to relevant people for formalities. For the

purpose of this study, the researchers will provide a letter to the Dean of the Accountancy

Department to formally start the research; a letter to the provincial governor of Southern

Leyte to seek approval to conduct the research to selected municipalities; a request letter

to the DILG - Southern Leyte Provincial Office for endorsement; a permission letter

addressed to the municipal mayors of Liloan, San Francisco, Pintuyan and San Ricardo;

and a letter to the subjects.

After obtaining the necessary approvals, the researchers will then proceed to

personally conduct surveys, beginning with the government employees. Surveys with the

local business owners will follow. Before the participants are requested for participation,

they will be asked first to sign the “informed consent” provided by the researchers, to

signify their involvement in this research.

Ethical Considerations

The researchers will use the ethical principles in research in the conduct of the study

especially during the data gathering procedure. In the research ethical approach, three

fundamental principles guide the study's conduct during data gathering: volunteerism,

anonymity, and confidentiality. Volunteerism underscores the importance of participants'

voluntary consent, ensuring they willingly engage without any form of coercion.

Anonymity safeguards their identities, preventing personal information from being linked

32
to their data. Confidentiality stands firm in securing and protecting the information shared

by participants, ensuring it remains private and is not disclosed without their explicit

consent. These principles form the ethical bedrock, prioritizing participant autonomy and

safeguarding their privacy throughout the research process.

Data Analysis and Statistical Treatment

The research study will employ a mixed-methods approach to comprehensively

investigate the impact of digital transformation in the business permitting and licensing

system, focusing on the implementation and utilization of the eBOSS. The quantitative data

gathered will be treated and analyzed using the following statistical techniques:

Descriptive statistics will be used to analyze the number of steps and processing

time for each step, and evaluate the steps involved in the permitting and licensing process

before and during eBOSS implementation.

Inferential statistics (paired t-test) will be applied to determine if there is a

significant difference in the permitting and licensing process before and during the

implementation of the electronic system.

Apart from the quantitative data, qualitative data will also be collected to provide a

more in-depth understanding. Thematic analysis will be applied to determine common

themes pertaining to the advantages and disadvantages of eBOSS, challenges encountered

during the digital transformation, and recommendations for optimizing the system.

33
References

Bajar, J. T. (2020). E-Government in the Philippines: An Assessment. Retrieved from

https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3762071

Castro, C. A. (n.d.). E-Government Initiatives of Local Governments in the Philippines.

Journal of Community Development Research (Humanities and Social Sciences).
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Diffusion of innovation: How adoption of new tech spreads. (2023, May 29). CRM.org.
Retrieved from https://crm.org/articles/diffusion-of-innovations

European Commission. (2013). Powering European public sector innovation: Towards a

new architecture. Retrieved from https://ec.europa.eu/digital-single-
market/en/news/powering-european-public-sector-innovation-towards-new-
architecture

Joint Memorandum Circular No. 01, Series 2016. (2016, August 30). Retrieved from
https://blgf.gov.ph/joint-memorandum-circular-no-01-series-2016/

Khanh, N. T. (2014). The critical factors affecting E-Government adoption: A

Conceptual Framework in Vietnam. Retrieved from
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ng_E-Government_adoption_A_Conceptual_Framework_in_Vietnam

McAfee, E. B. (2014). The Second Machine Age. W. W. Norton & Company.

Meijer, A. (2015). E-governance innovation: Barriers and strategies. 32(2).

doi:https://doi.org/10.1016/j.giq.2015.01.001.

Mondal, P. (2014, May 20). Structuration Theory: Meaning and major features. Your
Article Library. Retrieved from
https://www.yourarticlelibrary.com/essay/sociology-essay/structuration-theory-
meaning-and-major-features/39914

Nguyen, N. A. (2016). A Cross-Cultural Study on e-Government Services Delivery.

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publishing.org/index.php/ejise/article/view/166

34
Official Gazette. (2000). Republic Act No. 8792, also known as the Electronic Commerce
Act of 2000. Vol. 96 No. 48, 7675. Retrieved from
https://www.officialgazette.gov.ph/2000/06/14/republic-act-no-8792-s-2000

Oppong, S. (2018). Between Bandura and Giddens: Structuration Theory in Social

Psychological Research? PsychArchives. Retrived from
https://www.psycharchives.org/en/item/0c0a2652-1c16-4562-be3f-c47a8b27644a

Purayil, M. P. (2017). Resource Dependency Theory and Strategic Contingency Model of

Power: A Theoretical Overview of the Scholarship of Jeffrey Pfeffer & Gerald R.
Salancik. Iimcal. Retrieved from
https://www.academia.edu/34783907/Resource_Dependency_Theory_and_Strate
gic_Contingency_Model_of_Power_A_Theoretical_Overview_of_the_Scholarshi
p_of_Jeffrey_Pfeffer_and_Gerald_R_Salancik

Republic Act No. 10173, also referred to as the Data Privacy Act of 2012. (n.d.).
Retrieved from https://www.bulsu.edu.ph/data-
oprivacy/#:~:text=Republic%20Act%20No.,tasked%20to%20monitor%20its%20i
mplementation.

Republic Act No. 10844, otherwise known as DICT Act of 2015. (n.d.). Retrieved from
https://dict.gov.ph/about-us/republic-act-no-10844/

Republic Act No. 11032, or the Ease of Doing Business and Efficient Government
Service Deliver Act of 2018. (n.d.). Retrieved from
https://lawphil.net/statutes/repacts/ra2018/ra_11032_2018.html

Siebel, T. M. (2019). Digital Transformation: Survive and Thrive in an Era of Mass

Extinction. RosettaBooks. Retrieved from
https://www.perlego.com/book/2433384/digital-transformation-survive-and-
thrive-in-an-era-of-mass-extinction-pdf

Terlizzi, A. (2021). The Digitalization of the Public Sector: A Systematic Literature

Review. The Italian Journal of Public Policy. doi:10.1483/100372

35
APPENDIX A

36
APPENDIX B

37
APPENDIX C

38
APPENDIX D

39
 APPENDIX E
Survey Questionnaire

Digital Transformation in the Business Permitting and Licensing

System of Panaon Area Municipalities

Instructions: Please answer the questionnaire to the best of your ability. Kindly place a
check mark (✓) in the box (☐) that corresponds to your answer. For other questions,
please write the necessary details required in the space provided. Thank you for your
cooperation. Your thoughtful responses are highly valued.

Profile: ☐Government employee ☐Business owner

Municipality: ☐Liloan ☐San Francisco ☐Pintuyan ☐San Ricardo

I. Business Permitting and Licensing Processes before eBOSS

Implementation

1. Kindly specify the information asked.

Process No. of Steps/Procedures Required No. of
Steps (please enumerate) Days
Receiving of
applications and
payments

Processing of
applications

Issuance of approved
permits, licenses,
clearances, etc.

Renewal

40
II. Business Permitting and Licensing Processes during eBOSS
Implementation

1. Has the LGU automated its process? ☐Yes ☐No

If yes, please check what process is automated:

☐Online application
☐Online means of providing Order of Payment
☐Online payments/online means of accepting payments
If online payment, ask the financial service provider
☐Online means or via courier service transmitting permit/certificate
☐Others: _______________________________________________

2. Is there a Business One-Stop Shop (BOSS)? ☐Yes ☐No

If yes, ☐Electronic BOSS ☐Physical BOSS

If electronic, ☐End to end (receiving to payment ☐Receiving only

3. Kindly specify the information asked.

3.1. For Municipalities Transitioning to Fully Automated:
Process No. of Steps/Procedures Required No. of
Steps (please enumerate) Days
Receiving of applications
and payments

Processing of
applications

41
 Issuance of approved
permits, licenses,
clearances, etc.

Renewal

3.2. For Municipalities with Fully Implemented eBOSS:

Process No. of Steps/Procedures Required No. of
Steps (please enumerate) Days
Receiving of applications
and payments

Processing of
applications

Issuance of approved
permits, licenses,
clearances, etc.

Renewal

42
III. Analyzing eBOSS: Advantages, Disadvantages and Challenges

1. What are the advantages of using eBOSS? Please enumerate below.

__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________

2. What are the disadvantages of using eBOSS? Please enumerate below.

__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________

3. What were the challenges faced during the digital transformation process?
Please enumerate.
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________

43
 APPENDIX F

INFORMED CONSENT

I understand that I am being asked to participate in a reseasch study at Saint Joseph

College. This study will explore on the “Digital Transformation in the Business
Permitting and Licensing System of Panaon Area Municipalities”. If I agree to
participate in the study, I will be asked to answer some questions for approximately 30
minutes about the issue of concern. I understand that in answering the questionnaire, I
should not put my name and other personal information to maintain strict confidentiality.
I also understand that there are risks involved in the said undertaking as to the threats of
the lack of time to finish the undertaking considering this research is time – consuming and
the privacy involved in it.

I realize that I may not participate in the study if I am younger than 18 years old or
I cannot speak English language and I realize that my knowledge gained from this study
may help me or the LGU in Panaon Area Municipalities.

I realize that no incentives or compensation were afforded to the respondents of the

study, considering that the study entailed only answering a questionnaire and my
participation in this study is entirely voluntary, and I may withdraw from the study at any
time I wish. If I decide to discontinue my participation in the study. I will continue to be
treated in the usual customary fashion.

I understand that all study data will be kept confidential. However, the information
may be used in research publications. If I need to, I can contact Mitch F. Astillero of Saint
Joseph College-Accountancy Department, anytime during the study.

The study has been explained to me. I have read and understand this consent form,
all my questions have been answered, and I agree to participate. I understand that I will be
given a copy of the consent form.

____________________ ____________________
Signature of Participant Date

____________________
____________________
____________________
____________________
____________________ ____________________
Signature of Researchers Date

44
 APPENDIX G

Map of the Research Environment

Panaon Island, Southern Leyte, Philippines

45
 APPENDIX H

CURRICULUM VITAE

Name: Mitch Felerca Astillero

Home Address: Napantao, San Francisco, Southern Leyte
Age: 21 years old
Date of Birth: May 14, 2002
Citizenship: Filipino
Civil Status: Single
Sex: Female
Parents: Jessie S. Astillero
Arlene F. Astillero

EDUCATIONAL BACKGROUND
Elementary Napantao Elementary School (2013 – 2014)
Junior High School Celestino A. Ablas Sr. Academy Foundation Inc. (2017 – 2018)
(CAASAFI) – SJC Extension
Senior High School Saint Ignatius Loyola Academy (SILA) (2019 – 2020)

Accountancy, Business and Management Strand

Tertiary Saint Joseph College (2023 – 2024)

Bachelor of Science in Accountancy

CURRENT AFFILIATIONS
• Junior Philippines Institute of Accountant (JPIA)
• Young Liturgical Accountant (YLA)

I hereby certify that the above mentioned are true and correct.

MITCH F. ASTILLERO

46
 CURRICULUM VITAE

Name: Eleanor L. Brusas

Home Address: Amparo, Macrohon Southern Leyte
Age: 22 years old
Date of Birth: October 31, 2001
Citizenship: Filipino
Civil Status: Single
Sex: Female
Parents: Noel G. Brusas
Ana Gloria L. Brusas

EDUCATIONAL BACKGROUND
Elementary Amparo Elementary School (2013 – 2014)
Junior High School Saint Joseph College (2017 – 2018)
Senior High School Saint Joseph College (2019 – 2020)

Accountancy, Business and Management Strand

Tertiary Saint Joseph College (2023 – 2024)

Bachelor of Science in Accountancy

CURRENT AFFILIATIONS
• Junior Philippines Institute of Accountant (JPIA)
• Young Liturgical Accountant (YLA)

I hereby certify that the above mentioned are true and correct.

ELEANOR L. BRUSAS

47
 CURRICULUM VITAE

Name: Jicelle Valdez Decio

Home Address: Ibarra, Maasin City, Southern Leyte
Age: 21 years old
Date of Birth: December 25, 2001
Citizenship: Filipino
Civil Status: Single
Sex: Female
Parents: Diosdado D. Decio
Teofila V. Decio

EDUCATIONAL BACKGROUND
Elementary Ibarra Elementary School (2013 – 2014)
Junior High School Ibarra National High School (2017 – 2018)
Senior High School The College of Maasin (2019 – 2020)

Accountancy, Business and Management Strand

Tertiary Saint Joseph College (2023 – 2024)

Bachelor of Science in Accountancy

CURRENT AFFILIATIONS
• Junior Philippines Institute of Accountant (JPIA)
• Young Liturgical Accountant (YLA)

I hereby certify that the above mentioned are true and correct.

JICELLE V. DECIO

48
 CURRICULUM VITAE

Name: Queenie Jean Pepito Quirong

Home Address: Lanao, Maasin City, Southern Leyte
Age: 21 years old
Date of Birth: December 09, 2001
Citizenship: Filipino
Civil Status: Single
Sex: Female
Parents: Hermogenes J. Quirong
Rosario P. Quirong

EDUCATIONAL BACKGROUND
Elementary Lanao Elementary School (2013 – 2014)
Junior High School Saint Joseph College (2017 – 2018)
Senior High School The College of Maasin (2019 – 2020)

Accountancy, Business and Management Strand

Tertiary Saint Joseph College (2023 – 2024)

Bachelor of Science in Accountancy

CURRENT AFFILIATIONS
• Junior Philippines Institute of Accountant (JPIA)
• Young Liturgical Accountant (YLA)

I hereby certify that the above mentioned are true and correct.

QUEENIE JEAN P. QUIRONG

49
 CURRICULUM VITAE

Name: Jia Marie L. Adlawon

Home Address: Bato, Leyte
Age: 22 years old
Date of Birth: January 19, 2001
Citizenship: Filipino
Civil Status: Single
Sex: Female
Parents: Bladimer T. Adlawon
Berlyn L. Adlawon

EDUCATIONAL BACKGROUND
Elementary Bato Central School (2007– 2013)
Junior High School Bato School of Fisheries (2013 – 2017)
Senior High School Hilongos Nation Vocational School (2017 – 2019)

Science, Technology, Engineering and

Mathematics Strand
Tertiary Saint Joseph College (2021 – 2024)

Bachelor of Science in Accounting Information

System

CURRENT AFFILIATIONS
• Junior Philippines Institute of Accountant (JPIA)
• Young Liturgical Accountant (YLA)

I hereby certify that the above mentioned are true and correct.

JIA MARIE L. ADLAWON

50
 CURRICULUM VITAE

Name: Cathlene Pongase Antipuesto

Home Address: Brgy. Dongon, Maasin City, So. Leyte
Age: 23 years old
Date of Birth: July 3, 2000
Citizenship: Filipino
Civil Status: Single
Sex: Female
Parents: Mel Antipuesto
Carmelita P. Antipuesto

EDUCATIONAL BACKGROUND
Elementary Dongon Elementary School (2007 – 2013)
Junior High School Saint Joseph College (2013 – 2017)
Senior High School Saint Joseph College (2017 – 2019)

Science, Technology, Engineering and Mathematics

Tertiary University of Cebu (2019 – 2020)

Saint Joseph College (2020 – 2024)

Bachelor of Science in Accountancy

CURRENT AFFILIATIONS
• Junior Philippines Institute of Accountant (JPIA)
• Young Liturgical Accountant (YLA)

I hereby certify that the above mentioned are true and correct.

CATHLENE P. ANTIPUESTO

51
 CURRICULUM VITAE

Name: Queenie Lagera Pejana

Home Address: Central, San Francisco, Southern Leyte
Age: 22 years old
Date of Birth: April 10, 2001
Citizenship: Filipino
Civil Status: Single
Sex: Female
Parents: Roger A. Pejana Sr.
Fe L. Pejana

EDUCATIONAL BACKGROUND
Elementary Central San Francisco Elementary School (2012 – 2013)
Junior High School Celestino A. Ablas Sr. Academy Foundation (2016 – 2017)
Incorporated (CAASAFI)
Senior High School Saint Ignatius Loyola Academy (SILA) (2018 – 2019)

Accountancy, Business and Management Strand

Tertiary Saint Joseph College (2023 – 2024)

Bachelor of Science in Accounting Information

System

CURRENT AFFILIATIONS
• Junior Philippines Institute of Accountant (JPIA)
• Young Liturgical Accountant (YLA)

I hereby certify that the above mentioned are true and correct.

QUEENIE L. PEJANA

52
 CURRICULUM VITAE

Name: Shiela Mae B. rin

Home Address: Guadalupe, Macrohon, Southern Leyte
Age: 21 years old
Date of Birth: April 23, 2002
Citizenship: Filipino
Civil Status: Single
Sex: Female
Parents: Ronald R. Rin
Shiela B. Rin

EDUCATIONAL BACKGROUND
Elementary San Isidro Elementary School (2013 – 2014)
Junior High School San Roque National High School (2017 – 2018)
Senior High School Saint Joseph College (2019 – 2020)

Accountancy, Business and Management Strand

Tertiary Saint Joseph College (2023 – 2024)

Bachelor of Science in Accountancy

CURRENT AFFILIATIONS
• Junior Philippines Institute of Accountant (JPIA)
• Young Liturgical Accountant (YLA)

I hereby certify that the above mentioned are true and correct.

SHIELA MAE B. RIN

53