About the Journal
The Journal of Business, Accounting, Tourism, and Hospitality Studies (IJBATHS) is an
international peer-reviewed scholarly publication of the Center for Business Research and Development of
the University of Saint Louis. It is dedicated to advancing knowledge and research in the fields of
business, accounting, tourism, and hospitality management. The journal serves as a platform for academics,
practitioners, and industry experts to share innovative ideas, research findings, and best practices that
contribute to the global discourse in these disciplines.
Published annually by University of Saint Louis Tuguegarao,
University Research and Innovation Office with address Tuguegarao City, Cagayan, Philippines 3500 & Email:
urdc@usl.edu.ph
Current Issue
Our esteemed contributors, whose expertise and dedication are invaluable to the advancement of knowledge,
have once again provided interesting content that we trust will inspire and inform our readership. We
extend our sincere gratitude to the authors, reviewers, editorial board members, and staff who have
contributed to the production of this bulletin. Your unwavering support and commitment are deeply
appreciated
IJBATHS Volume 2 Series 2023
LEARNING ENJOYMENT AND CHALLENGES OF ACCOUNTING EDUCATION
IN A CATHOLIC UNIVERSITY
Mary Angelyne Agpaoa, Marjohn Baligod, Cathy Buquel, Jaylord Masirag, Aldricah Zinampan,
Jerome Banera, CPA
Page 1-15
PREDICTIVE VALIDITY OF UNDERGRADUATES’ GENERAL WEIGHTED
AVERAGE ON LICENSURE EXAMINATION FOR CERTIFIED PUBLIC
ACCOUNTANTS SUBJECTS TO LECPA RESULTS
Laica Mae Barnacha, Mercy Grace de la Cruz, April Joy Orpilla, Meriah Elizabeth Palor,
Rodessa Pariñas,
Jerome Marquez, CPA
Page 16-21
FACTORS INFLUENCING THE ENTREPRENEURIAL
INTENTIONS OF ACCOUNTING STUDENTS
OF UNIVERSITY OF SAINT LOUIS - TUGUEGARAO
Rhoanne Babaran, Erika Mae Ermitanio, Milky Miles Resco, Marvin Joebert Carpio, Jojo
Gamazon II,
Dr. Darin Jan Tindowen
Page 22-28
VIRTUAL INTERNSHIP EVALUATION:
A BASIS FOR INTERNSHIP IMPROVEMENT
Therese Ann Awing, Shaira Keith Benitez, Marimar Bingayan, Conchita Canapi, Abigail Soriano
Jerome Marquez, CPA
Page 29-40
TEFFECTS OF SOCIOECONOMIC FACTORS ON THE ACADEMIC
PERFORMANCE OF MANAGEMENT ACCOUNTING STUDENTS
DURING THE PANDEMIC
Andrea Lorenz Alipio, Clarine Joy Asuncion, Kriscen Joy Damia, Moby Dick Macalufig, Mithea Viernes,
Dr. Gladys Tumbali
Page 41-45
CPA MOCK BOARD EXAMINATION: ITS IMPLICATION TO LECPA
PERFORMANCE OF BATCH 2022 BS ACCOUNTANCY GRADUATES
Mary Joy Cabaruan, Krisfel Mae Concepcion, Precious Joy Oggas, Laeh Deanne Tabaco, Laerish Shane Villacillo,
Jerome Marquez, CPA
Page 46-50
MOTIVATIONS AND LEARNINGS OF ACCOUNTING STUDENTS IN
COMMUNITY ENGAGEMENT PARTICIPATION
Kai Crisostomo, Dianne Leigh Garrido, Vincent James Mallari, Gerean Marie Marallag
Romel Joe Raguindin, Dr. Fe Rose-Anne Maramag
Page 51-61
ACCOUNTING STUDENTS’ EVALUATION OF ONLINE INTERNSHIP
EXPERIENCES FROM A SKILLS PERSPECTIVE
Marsevien Anzia, Trisha Mae Babaran, Shane Mari Patio, Geneib Rabina, Alexander Jude Malabad,
Dr. Alicia Tuliao
Page 62-67
FRAUD AWARENESS AND IMPLEMENTATION OF FRAUD PREVENTION AND
DETECTION CONTROLS OF SMEs IN TUGUEGARAO CITY
Princes Rhea D. Balinbin, Sharleen Nicolle P. Garduque, Leah P. Mabborang, John Vince G. Pagulayan,
John Rotsen D. Parallag, Jerome D. Marquez, CPA
Page 68-73
EFFECTS OF PFRS 16 ON THE PERFORMANCE METRICS
OF THE AIRLINE INDUSTRY
Jenevy Rabina, Sharina Mae Cagaoan, Alysa Ashley Seguritan, Keith Jasmin Jiminez, Benadette Pagunuran,
Jerome Marquez, CPA
Page 74-82
