International Journal For Multidisciplinary Research

E-ISSN: 2582-2160   •   Impact Factor: 9.24

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The Impact of Digital Payment System on the Bookkeeping Compliance of Selected Small and Medium Enterprises in Calamba City, Laguna

Author(s) Erika Joyce T. Aladin, Kelly Vien M. Mañibo, Alexandra L. Paglinawan
Country Philippines
Abstract As digital transactions become more prevalent, SMEs are adapting to new technologies that offer efficiency and convenience. The implementation of digital payment system had transformed financial transactions, making it as crucial as maintaining proper bookkeeping compliance. Thus, an efficient digital payment system was seen to somewhat enhance the bookkeeping compliance. Therefore, this study aimed to ascertain the significant relationship and significant impact of the digital payment system on the bookkeeping compliance of SMEs.
This study used a descriptive-correlational design. The respondents of the study were owners, managers, or employee that are involve in implementation of digital payment system and bookkeeping processes of SMEs in Calamba City, Laguna. The data was collected using a structured survey questionnaire, which was then analyzed and interpreted using mean and four-point Likert Scale, Pearson product-moment Correlation, and regression analysis.
The results of the study showed a positive correlation between the level of implementation of digital payment system and the level of bookkeeping compliance of SMEs. It was also observed in the multiple linear regression analysis that performance expectancy and social influence significantly impact the dimensions of bookkeeping compliance of the SMEs while in the simple linear regression analysis, it was revealed that implementation of digital payment system has a significant impact on the bookkeeping compliance of SMEs. Therefore, to further enhance the bookkeeping compliance of SMEs through the adoption of digital payment system, development of comprehensive flow chart specific to SMEs is necessary.
Published In Volume 7, Issue 2, March-April 2025
Published On 2025-03-30
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E-ISSN 2582-2160
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