The Role of Internal Controls in Enhancing Financial Performance: Evidence from Multipurpose Cooperatives in the 1st District of Cotabato Province, Philippines

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{"abstract":"This research was conducted to examine the relationship between internal controls and financial performance of multipurpose cooperatives. It covers the demographic profile of the multipurpose cooperatives, the level of internal controls, the level of financial performance, and the relationship between internal controls and financial performance of multipurpose cooperatives. A descriptive-correlational research design was adopted, with data collected through purposive sampling from 100 board directors, audit committee members, managerial employees, and bookkeepers. Standardized survey instruments were used to quantify the internal control practices and financial performance indicators to determine the strength and direction relationship between the variables, Spearman rank correlation was applied. The findings revealed that internal controls were implemented at a very high level, while financial performance also exhibited high results. Furthermore, it is found that there exists a statistically significant and strong positive relationship between internal controls and financial performance. The findings emphasize the importance of continuously strengthening internal control systems to sustain and enhance cooperative financial stability. This study provides valuable insights for cooperative leaders, policymakers, and researchers seeking to improve financial outcomes through sound governance practices.","abstract_source":"original","authors":["Sarah Jane Orillosa","Elloyd John Arroyo","Trixy Ann Iphan","Jescel Rebonza"],"date":"2025-05-09","doi":"10.70838/pemj.370107","id":5129,"issue":1,"journal":{"issn":"2822-4353","name":"Psychology and Education: A Multidisciplinary Journal"},"pdf_sha256":"d28cc51ac7830f27258f273b142ca22fbb2503d42cf4beb754bb8fded4eab6d3","schema":"scimatic-article/1","title":"The Role of Internal Controls in Enhancing Financial Performance: Evidence from Multipurpose Cooperatives in the 1st District of Cotabato Province, Philippines","volume":37}

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printf '%s' "$(curl -s https://scimatic.org/nft/articles/5129.json | jq -r .canonical_record)" | sha256sum

2. The hash stored on chain (contentHash(5129)):

curl -s https://rpc.scimatic.net -H 'content-type: application/json' \
  -d '{"jsonrpc":"2.0","id":1,"method":"eth_call","params":[{"to":"0x0E596B4bb924937aA35D9b342A90347ed6F05eF8","data":"0xf3e0c2900000000000000000000000000000000000000000000000000000000000001409"},"latest"]}'

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