INTERNATIONAL JOURNAL OF LATEST TECHNOLOGY IN ENGINEERING,

MANAGEMENT & APPLIED SCIENCE (IJLTEMAS)

ISSN 2278-2540 | DOI: 10.51583/IJLTEMAS | Volume XIV, Issue XII, December 2025

Managerial Competencies of Officers and Financial Performance of

Selected Agricultural Micro Cooperatives in The Province of Isabela

Alan V. Bautista

Isabela State University

DOI : https://doi.org/10.51583/IJLTEMAS.2025.1412000073

Received: 20 December 2025; Accepted: 31 December 2025; Published: 06 January 2026

ACKNOWLEDGMENTS AND DEDICATION

A “thank you very much” would not suffice to express the heartfelt gratitude of the researcher to all those in one

way or another are part of the accomplishing of this masterpiece. Foremost, the researcher-author, with a prayer,

is beholden to the Almighty God as part of His plan and design for this noble achievement. Secondly, he is

grateful to his beloved wife Marivic for all the understanding and so much love bestowed to the author especially

in the course of his doctorate study. Also, so much gratitude is bestowed to his family especially his biological

mother Violeta, and his surrogate mother Mama Pita, for both their instinctive overflowing motherly love and

support to all endeavors specially to the quest for a continuing learning of the author. In the same manner a

message of gratitude is conveyed to his elder brother, Alvio, sisters, Adela and Audrey and their respective

families, a message of utmost gratitude and in memory of the author’s beloved father, Alfredo, and to his son

Alfie, this masterpiece is lovingly and eternally dedicated.

The researcher-author would also like to acknowledge the Isabela State University, especially its Cabagan

Campus, the university officials from the President to fellow faculty members and staff, notably in the College

of Business Management led by its Dean, Dr. Daniel C. Jacinto and the BSAB program faculty, humbly

recognizing and conveying a personal gratitude for the all the support and assistance to this remarkable

achievement.

Utmost gratitude is also conveyed to his Dissertation study adviser, Dr. Ali G. Mamaclay for his invaluable

guidance and assistance and to all the Wesleyan University-Philippines Graduate School faculty and staff, thank

you so much.

To his beloved family relatives and all friends, especially Dr. Jayson C. Atal and surrogate brother, Jhay M.

Laddaran and to the D’Muse All Beacon Journey this accomplishment is dedicated. Message of profound

gratitude is also conveyed to the 185 cooperative officers and the general membership of the 37 agricultural

micro cooperatives for their valuable cooperation and support as the main subject of this dissertation study.

Additionally, he acknowledges the Cooperative Development Authority (CDA) Region 02-Extension Office, to

its Regional Director and all its other personnel, notably Sir Fernando T. Soriano, Sir Christopher Y. Corrales

and Ma’am Elsie O. Pacis, for their assistance specially to the needed data and information and their valuable

knowledge so significant toward the completion of this dissertation study.

Lastly, the author expresses his gratitude to all his other acquaintances and entities which in one way or another

were significant part toward the accomplishment of this dissertation study. This masterpiece with heartfelt

gratitude is humbly dedicated.

ABSTRACT

Cooperatives in the Philippines to this present day already existed for more than a century since its legislated

amalgamation to the socio-economic governance of the country in 1916. Throughout those more than 100 years,

it has its successes and failures of which management is a crucial factor. This study investigated further the

managerial competency of cooperative officers and financial performance of selected agricultural micro

cooperatives in the province of Isabela. Data were gathered from all the selected 37 only compliant cooperative

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represented by 185 officers as respondents. The study mainly sought to answer if there is relationship between

cooperative officers and managerial performance, cooperatives profile and financial performance and core

managerial competency and cooperative financial performance of cooperatives. The study revealed that majority

of the selected agricultural micro cooperatives served as respondents of this study had a fair financial

performance rating, that only educational attainment variable had significant correlation with managerial

competency. The cooperative cooperatives profile and financial performance was found of having no significant

relationship and there is no significant correlation of the managerial competencies and cooperative financial

performance. Based on the findings of the study a proposed action plan was formulated for the agricultural micro

cooperatives. Notably recommended that the Cooperative Development Authority and other government and

private entities and stakeholders in the administration, supervision and supporting the cooperatives may conduct

necessary, relevant and timely trainings or continuing education and other development initiatives and actions

to assist more the agricultural micro cooperative to have a reliable and accurate Management Information System

and data analytics useful in decision-making specially to achieve a sound financial performance.

Keywords: Agricultural Micro Cooperatives, Cooperative Officers, Managerial Competency, Financial

Performance.

INTRODUCTION

In spite of the relatively successes of cooperatives in the Philippines cooperatives, however at present there are

still critical and immediate factors to be explored and necessitating an in depth study essential in decisions and

actions leading in taking more advantage of the opportunities in cooperatives for its continuing and sustainable

contribution to the country’s socio-economic development. Notably per Cooperative Development Authority

(CDA) records there is a concerning substantial decrease of the number of cooperatives in the country from the

past years, from more the 25,000 in 2015 down to more than 20,000 cooperatives in 2022 (CDA Annual Reports,

2015, 2022). The decline is caused by already commonly identified known factors such as management

incompetency, inadequate understanding of cooperative principles and practices and purposes, improper use of

credits by the borrowers (Ballesteros & Acheta, 2020). Additionally, political “dynamics”, the still strong

influence of individualistic attitude over the essence of cooperation among people and several limiting factors

of the government and other cooperative stakeholders in promoting and advancing of cooperativism exacerbate

the common plagues affecting the cooperative movement in the country.

Success and failure of organization such as cooperatives in achieving its purpose and mandate depends upon

several factors and other variables affecting its management and operation, that premise was based on a long and

substantial experience since the onset of scientific management. The factors and variables includes human

behavior in organization, developed, practiced and emerging management principles, practices and theories such

as competency based management competency in peoples’ organization like cooperatives.

Rationale

This study on cooperatives in the province of Isabela was conceptualized on the framework of determining the

managerial competency of cooperative officers and its correlative effect to the financial performance of selected

agricultural micro cooperatives in the province.

Cooperatives by history emerged in Europe in the 18^thcentury as socio- economic movement evolved into

organization by group of people with a common bond of interest, existed and thriving with a certain degree of

autonomy.

In the Philippines, it was in 1916 under the Rural Credit Law that gave birth to cooperatives, recognized as of

the movement in Southeast Asia. Since then its impact to the socio-economic progress and development of the

Philippines is remarkable. Already existing for more than a century since it began, the government and the

Filipino people sustainably enliven the progress and development of cooperatives in the country. It is exhibited

in the enabling government policies and laws such as the RAs’ 9520, the Philippine Cooperative Code of 2008,

11384, the Cooperative Development Authority Charter of 2019 and recently RA 11535 of 2021 mandating the

creation of the position of Cooperative Development Officer (CDO) in the municipal, city, and provincial level

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of local governance. Indeed cooperative is an inevitable and effective instrumentality to spur and drive further

the socio-economic development of the country.

Considering the cooperatives unfortunate experiences, which are certainly akin around the world, the commonly

identified fundamental cause of problems and failure of cooperatives is rooted in the incompetency of

management. Numerous studies both local and foreign conclusively validates that fundamental cause. As

commented by a prominent Filipino economist “The larger cooperatives have increased in number, but the

smaller ones have decreased. The determining factor is management capability.” (Ordonez, 2021).

This study was premised on the major factor causing the failures and decline of Philippines cooperatives,

incompetency in management. Facts such as above cited implies that there is a necessity for a continuing to

investigate and study the causal factors. Findings and result of this study is purposely aimed to shed and acquire

further knowledge and understanding of certain aspects in cooperative management in the Philippines. Lastly,

an ultimate objective of this proposed study is to provide information and knowledge necessary for possibly

resolving some issues, problems and to effect innovative changes in the governance of cooperative in the

Philippines.

LITERATURE REVIEW

This literature review appraises, substantiate and partially validates prior or existing knowledge and

understanding of cooperatives both in the Philippines and around the world. It is also the main basis of the

motivation, goals and objectives of the intent of proposing this study. Moreover, these related literatures served

as references in formulation the conceptual framework of this proposed study.

Cooperative Officers Managerial Competency and Organizational Performance

A study on managers’ competency and improving cooperative performance and sustainability in China by Yu et

al. (2022) suggested that authorities and advocates of cooperatives should look more upon the impact of

cooperatives managers’ competencies related to performance and to broaden the performance evaluation and

incentive initiatives for agricultural cooperative managers. The study also suggested that cooperatives may

consider providing avenues for motivation of cooperative managers to improve their competencies as it may

correlate with organizational performance. The study further recommended that agricultural cooperative

managers’ competency evaluation result could be used as a strong basis in granting and distribution of benefits,

thus developing a system or culture of higher competency results to higher performance and so with higher

benefits and rewards.

A study in Kenya by Ngumo (2021) about management competency and performance cited that competencies

could be used to determine the individual manager job performance as it is not affected by socio-economic

factors like race, gender, etc. The study posited that business organizations’ performance is a factor of quality of

management which is significantly a result of management competence, it is because organization generate more

and more benefits from organization’s assets if core managerial competences utilize the potentials of those

resources maximally. The study emphasizes that management competencies necessary be develop and cultivated

into organizational core competencies that will provide to competitive advantages resulting to an improved

organizational performance.

In a study by Haryono et al. (2020) conducted in Indonesia concluded that “the implementation of a more

effective business strategy will be able to improve the welfare of members of women cooperatives that are

sustainable. Besides, the application of this business strategy is also able to mediate the effect of competence on

improving the welfare of women cooperative members. This means that increasing the welfare of women

cooperative members will be more effective when the competencies of business actors are improved and

subsequently the skills of the business actors are applied by practicing business strategies which will further

improve the welfare of the members of the sustainable business actors”.

A study by Hailemariam (2019) in Ethiopia about competencies of cooperative committees found out that

cooperatives management committees were ineffective in leading certain aspects such as strategic leadership

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and other task management of cooperatives. As to leadership competencies, the study found out that few

cooperative managers have substantial experience and interest in leadership that mostly of the cooperative

leaders’ have insufficient knowledge about cooperation and management. Additionally, the study revealed that

mostly of cooperative leaders possessed more of human skills, however they are insufficient both in conceptual

and technical skills. Lastly, the study recommended that to enhance the leadership of cooperative managers’

effectiveness and competencies, a training and development program should be provided by the government and

other cooperative stakeholders.

A study by Veliu and Manxhari (2017) on the impact of managerial competencies on business performance of

small and medium enterprises in Kosovo, the study supported the management theoretical model of espousing

that a more managerial competencies attributes are intermediaries among personal and professional

characteristics with business performance. The correlation between managerial competencies were observed to

have significantly affect business performance. The study found out that some factors influenced managerial

competencies toward better organizational performance. The study recommended that further research to be

conducted to determine managerial competency focused on specific level of management. The study cited

emphatically the importance of looking beyond individual basic skills. The study premised that if organizations

work rigorously to actualize necessary managerial competencies and implement appropriate tasking it prevent

unnecessary costs, unsatisfied customers and lost opportunities leading to demand creation and business

enterprise position in the market. Lastly, the study concluded that evidently combinations of managerial

competencies (professional, social and personal) have significant effect on the performance of small and medium

business enterprises in Kosovo.

A study by Masuku et al. (2016) on the performance of multipurpose cooperatives in Swasiland concluded that

there is a high level of accountability in multi-purpose cooperatives. Committees are significantly

knowledgeable on managing cooperatives and as employees had appropriate and relevant training for their

respective jobs. The study revealed that committee’s resiliency and hard work leads toward attaining

profitability. However, the study also found out that Multi-Purpose Cooperatives (MPCs) lacks in strong

coordination between members of the committee and cooperative general membership. The study also found out

weakness in accountability in cooperatives, such work shortfall in accountability for the work performed in the

cooperatives resulted to a low general membership participation in the overall affairs and management of

cooperatives. Inability to comprehend the cooperatives financial reports as a consequence of inadequate

education of cooperative membership may lead to below par performance of multi-purpose cooperatives. The

study found out that respectively gender and accountability affects the multi-purpose cooperatives performance

negatively and positively. Lastly, the study concluded similarly with other types of cooperatives, the

performance of multi-purpose cooperatives were adversely weak or inadequate capital base, aging members

failing to satisfactorily perform their duties and responsibilities aggravating more the effect of cooperatives

mismanagement of funds and occurrence pilferage and burglary.

In Philippines, currently there is limited studies from the past decade regarding managerial competencies

specifically its correlation with cooperative operational performance. Latest published study conducted in the

province of Ifugao by Chungyas, and Trinidad (2022), The study found a significant relationship between

cooperatives strategic management and

financial performance. It is evident in the analysed cooperatives

financial statements where there is a progression on the trend of Net Profit Margin, Return on Asset (ROA) and

Return on Equity (ROE) financial performance indicators. The respondent multi-purpose cooperatives in Ifugao

also shown a strong relationship between their strategic management and operational performances

Additionally, a study conducted in the province of Isabela by Cammayo (2018) problems encountered by

cooperatives were identified, are manageable though appeared to effect limitations to the cooperatives in

achieving financial viability and sustainability. Foremost in the identified problems is the insufficiency of

operational capital as observed by cooperative senior managers. Study results also show that there was no

intensified capital build up programs of the cooperatives. Furthermore, significant portion of the cooperative net

surpluses were given back as patronage refund and interest on share capital to the cooperative members. Though

the scheme is the foremost wealth generation mechanism of cooperatives, study revealed it has no significant

impact on the growth of cooperatives membership.

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Lastly, a study conducted in Oroquieta City by Binaoro (2015), assessment the cooperative officers’ leadership

competencies. The study objectives focused in determining the cooperative officers’ leadership competencies,

specifically in directing and initiating change, leadership and results-oriented and determining the relationship

among cooperative officers’ demographic, socio-economic attributes and their leadership competencies. A total

of 100 cooperative officers served as respondents of the study from the 13 cooperatives in Oroquieta City. Study

results shows that oﬃcers were mostly at the above average level in competency aspects being examined as

revealed by the overall mean. The study concluded and recommended that possible interventions should focus

more in cooperatives goal attainment and developing cooperative officers to be more proactive and vibrant in

the aspect of leading.

History of Cooperative

Cooperation existed together with the dawn of human being, as the adage saying “No man is an island”. Human

being survive and evolve finding ways to further strive and improve their lives. Basically, hunting for food,

construct shelter, and created devices for protection are the means of the earliest human civilizations to thrive

and further develop.

The earliest known documented existence of a formal group cooperative movement was from Fenwick, Scotland

in March 14, 1761, a group of local cottage weavers processed sacks of oatmeal and marketed at a discounted

price. The group coherently developed a bond and became known as the Fenwick Weavers' Society.

Succeeding records of formal cooperation for socio-economic reason began from small countryside

organizations in Western Europe, North America and Japan from late eighteenth to middle of the nineteenth

century. Well documented and known of which the Rochdale Pioneers of Scotland is recognized and exemplified

the operation and management as an ideal cooperative society in 1844. Succeeding, in Germany a group led by

Friedrich Wilhelm Raiffeisen and Franz Hermann Schultz Delitsch. Raiffeisen and Schultz-Delitsch organized

an independent credit union which operates in a cooperative system eventually becoming a model of credit

unions starting in 1862. The model successfully grew and replicated in other sectors of economy eventually

spreading the growth of financial cooperatives throughout the world.

(https://www.ica.coop/en/cooperatives/history-cooperative-movement, 2018):

Philippine Cooperatives

Sourced from the publications of the Cooperative Development Authority (CDA) of the Philippines, the

government agency mandated for governance of the country’s cooperatives, the beginnings of the Philippine

cooperative movement was documentarily foremost recognized from its national hero Dr. Jose P. Rizal.

Influenced from his dwellings in Europe, he was motivated with the achievement of a new economic initiative,

the cooperatives as it substantially changed the Europeans economic and social way of life. He organized the

first known documented oraganized cooperative in 1896 purposely for agricultural marketing in Dapitan,

Zamboanga del Norte, it was an actualization of his knowledge and effort to practice and cultivate cooperation

among Filipinos. He also established a school for the economically unfortunates on a entirely system of

cooperation, additionally a cooperative store was also established. He also organized and managed a group of

abaca farmers into cooperative known then as the La Sociedad de los Abacaleros (Society of Abaca Producers).

Furthermore, Teodoro Sandiko, a legislator from Bulacan province influenced by the German cooperative

banking model, the Raiffeisen movement prepared and proposed the 1915 Rural Credit Act. In 1916 under the

Bureau of Agriculture the first rural credit associations to help farmers were formed. The Act was eventually

made into law recognizing Teodoro Sandiko already a governor at that time as the forefather of cooperation or

formal cooperative movement in the country.

The Rural Credit Law was initially administered by the Bureau of Agriculture. Under the law the first rural credit

association was organized October 18,1916. Also in the same year, in the College of Agriculture, Los Baños,

Laguna, the first Consumers Cooperative was organized.

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It was on December 9, 1927 enacted and approved Cooperative Marketing Law (Act 2425). In Vigan, Ilocos,

Sur, the first Credit Union was established in 1938. The Commonwealth Act No. 565 or The Cooperative Law

was passed in 1940 it regulates the organization and operation of Credit and Consumers Cooperative. Philippines

Congress in 1952 approved the Republic Act 821 recognizing the important role of farmers in the social structure

and their significant contribution to the country’s economic development. The law also created an administrative

agency Agricultural Credit and Cooperative Financing Administration (ACCFA). Farmers’ Cooperative

Marketing Associations (FACOMAs) were organized and created by the government through ACCFA, financed

thru provision of collateral free loans. In 1957, the Philippine Non-Agricultural Cooperative Act (RA No. 2023)

was passed by the Philippines congress. The law enabled the people to develop their enterprises thru

cooperatives. In 1960, the Agricultural Credit Cooperative Institute (ACCI) was established.

PD No. 175, Letter of Instruction (LOI) 23 was promulgated in 1973. The LOI consolidated all cooperative

laws to unify and harmonized the administration and further development of cooperatives thru establishment of

the Bureau of Cooperative Development. In 1987, the Bureau of Agricultural Cooperatives Development

(BACO) was established under the Ministry of Agriculture and Food per Executive Order No. 116. BACO was

tasked to come-up with a coordinating integrated system for development, evaluation and extending assistance

in the organization and administration of agricultural cooperatives in the countryside. Republic Acts No. 6938,

the Cooperative Code of the Philippines and No. 6939 creating the Cooperative Development Authority (CDA)

were both signed into law in 1990. RA 6938 was to rationalize and unify all existing cooperative laws and CDA

was created as authority for the regulation and governance of cooperatives in the country, RA 6939 was repealed

by RA 11364, the Cooperative Development Authority Charter of 2019, reorganizing and strengthening the

CDA. In February 17, 2009, the Republic Act No. 9520 or the Philippine Cooperative Code of 2008 was signed

into law, which amended RA 6938 purposely to cope up with the challenges of domestic and global economic

development specially the onset of information technology. Moreover, the enactment of RA 11535 of 2021

mandating the creation of the position of Cooperative Development Officer (CDO) in the municipal, city, and

provincial level expectedly this is to spur the establishment of more cooperatives and strengthening the existing

one and to enable cooperatives to contribute more to the country’s socio-economic growth (Cooperative

Development Association, 2021).

Competency

Concept and application of competence are traced back as far as 3000 years ago. It was in China when a written

civil service examination was required to replace the customary recommendations from authority or superiors

as basis for qualification for government employment. Apprenticeship training was a traceable beginning in the

medieval age, apprentices acquire skills by working with a master after acquiring and reaching a set of specific

workmanship standard a competency credential is awarded. On the onset of industrial era, significant socio-

economic transformation took place in major economic sectors such as agriculture, production, manufacturing

and transportation also scientific approach to work and jobs and the needed skills emerged which is the birth

scientific management . On the 20th century, social efficiency flourished led by the United States. In 1991,

modern management theorists and proponents led by the acclaimed father of scientific management, Frederick

W. Taylor, proposed the practice of division of labor, jobs simplification, extending of managerial control

throughout the workplace and application of systematic time and motion study for cost accounting. Along with

other elements of scientific approach to management had driven further the advancement of concept of

competence specially its application to management (Wilcox, 2012).

Management Competency and Skill

The term competence and skill were often used interchangeably specially in its application to management.

Based from numerous and extensive studies including pioneering authorities and experts, defined competency

as “an underlying characteristic of an individual that is causally related to criterion-referenced effective and/or

superior performance in a job or situation” (Spencer & Spencer, 1993) or “the underlying characteristics of a

person that lead to or cause effective and outstanding performance” (Boyatzis, 1982).

As abovementioned, the terms competence and skills are often used interchangeably and are close enough also

to unavoidably generate confusion. Oxford dictionary defined skill as “the ability to do something well; an

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expertise” and competency defined as “the ability to do something successfully or efficiently“. Interpretably

concluding, a skill is a specific and specialized ability while competency is the underlying ability to use skill/s

with additional and combinative analytical, logical, interpretive, etc. abilities toward efficiency, effectiveness

and success in which it is measurable and comparative.

Management competency are the possessed collective managerial knowledge and skills applied with enabling

and reinforcing abilities that is necessary to achieved organizational productivity and success while management

skills are specific and often individual based often demanded management abilities (Aslan & Pamucku, 2017).

Theoretical Framework

In spite of vast literatures worldwide, currently still suggests that no one true or recognized right set of managerial

competencies which applicable universally to general management. Until now several theories or models related

to managerial competencies are available. This study postulated from known theories and other universally

accepted knowledge in management competency. Considerably of these served as the theoretical basis of this

study, foremost is the notably what was introduced in 1957 by American psychologist Robert W. White, the

motivational concept of competence emphasizing the biological significance of such behavior in management.

He further emphasized the learning process of effective interaction with the environs of management. Another

theory or model corollary followed-up in 1960 by the equally known motivational theorist David Mac Cleland,

highlighting the inevitable significance of demonstrated competencies in the area of work and the necessity of

people to perform. Lastly, fundamental theories and models was enhanced further by Richard E. Boyatzis in

1982 who argued that for performance to be maximized he believed to occur when the person’s capability or

talent is consistent with the needs of the job demands and the organizational environment specially in

management.

This study theoretical framework is mainly grounded to the theory of competence-based strategic management

by (Sanchez & Heene, 2004). The theory is defined as “an integrative strategy that incorporates economic,

organizational and behavioral concerns in a framework that is dynamic, systemic, cognitive and holistic”. The

theory defined competence as “the ability to sustain the coordinated deployment of resources in ways that helps

an organization achieve its goals (creating and distributing value to customers and stakeholders)”. The

definition encompasses important aspects of the theory of competence-based strategic management,

emphasizing to explore the dynamic, systemic, cognitive and holistic nature of organizational competences.

Conceptual Framework

The study is conceptualized based on competence-based strategic management theory in its behavioral concern

and cognitive aspects which deals with managers of organization exploring their competency to manage in

relation to the overall competence of organization to exist and operate. The theory context described above is

where three main approaches to competency is derived. “The behavioral approach is primarily based on

outstanding performers. Competence assessed actual behavior, defined in terms of underlying characteristics,

knowledge skills and motives, and was causally related to superior performance”. The study framework dwell

in the determining and measuring the possible causal relationships of key variables in the management and

operation of selected agricultural micro cooperatives in the province of Isabela. The key variables are:

Independent Variable-Cooperative officers’ core managerial competencies, the officers are foremost in

managing the cooperative. Cooperative officers composed both elected and appointed (BOD, Committee

Chairman, Manager & Staff) functioning as both policy making and implementing entity of cooperatives.

Another Independent Variable is the profile of the agricultural micro cooperatives, profile includes, cooperative

years of existence or operation, common bond of membership, number of initial cooperators.

The Dependent Variable-Cooperative Financial Performance, it is the result of the cooperative operation guided

by the policies and other operational guidelines provided and implemented by the cooperative management. The

measured level or degree of key variables will be the basis determining their possible cause and effect

relationship. Based on the findings, a knowledge and conclusion was generated and recommendations suggested

for possible necessary, appropriate, timely and innovative actions and

interventions towards capability

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enhancement and improvement of the current core managerial competencies of cooperative officers specifically

to the agricultural micro cooperatives.

Figure 1.1

COOPERATIVE

OFFICERS CORE

MANAGERIAL

COMPETENCIES

 Establish a cooperative

and

perform

human

cooperative

management.

 Develop

PROFILE OF

COOPERATIVE

OFFICERS

resources system.

 Age

 Sex

 Educational

Achievement

 Number of year

as officer

 Ensure

sound

cooperatives

 Implement

safe

operation

and

of

effective

financial management.

 Develop

quality

products and services.

 Practice

good

for

governance

cooperatives.

ACTION PLAN

FOR

IMPROVEMENT

AND

 Contribute to social,

economic

and

environmental

sustainability.

INNOVATIONS

PROFILE OF THE

COOPERATIVE

COPERATIVE

FINANCIAL

PERFORMANCE



Years of

existence

operation

or

 Common bond

of membership

 Number of initial

Study Conceptual Framework Diagram

Statement of the Problem

This proposed study aimed to answer the following questions in the management of selected agricultural micro

cooperative of the province of Isabela.

1. What are the demographic profiles of officers of selected agricultural micro cooperative of the province of

Isabela in terms of the following:

1.1. age;

1.2. sex;

1.3. educational achievement;

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1.4. number of years as cooperative officer (BOD member, Committee Chairman, Manager & Staff)?.

2. What is the profile of agricultural micro cooperatives in the province of Isabela in terms of the following:

2.1. years of existence or operation;

2.2. common bond of membership;

2.3. number of initial cooperators?.

3. What is the level of competency of officers of selected agricultural micro cooperatives in the province of

Isabela in terms of the following cooperative core managerial competencies :

3.1. establish a cooperative and perform cooperative management;

3.2 develop human resources system;

3.3 ensure safe and sound operation of cooperatives;

3.4 implement effective financial management;

3.5 develop quality products and services;

3.6 practice good governance of cooperatives;

3.7. contribute to social, economic and environmental sustainability?.

4. What is the financial performance of selected agricultural micro cooperatives in the province of Isabela in

terms of the overall rating from Stability, Turn-Over Ratio, Efficiency, Profitability, Structure of Assets

(STEPS) financial performance measure.

5. Is there significant relationship between the profile of the cooperative officers and the core managerial

competencies?

6. Is there significant relationship between the profile of the cooperatives and financial performance of the

cooperatives?

7. Is there significant relationship between the core managerial competencies and financial performance of the

cooperatives?

8. What action plan maybe proposed based from the findings of the study.

Hypotheses

1. There is no significant relationship between the profile of the cooperative officers and the core managerial

competencies?

2. There is no significant relationship between the profile of the cooperatives and financial performance of the

cooperatives?

3. There is no significant relationship between the core managerial competencies and financial performance of

the cooperatives?

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Operational Definition of Terms

Agricultural Cooperative – “refers to a primary cooperative which or whose

members are involve/engage

in raising/culture of plants, animals, fungi, and other living organism for productive and economic purpose and

in related activities that lead to the reduction of cost and/or value addition of outputs”.

(CDA-MC No 2015-05).

Competency - the ability to do something successfully or efficiently.

Contribute to social, economic and environmental sustainability – Cooperative managerial competency focuses

in advocating the Gender and Development (GAD) and environmental programs,

institutionalizing Youth Development Program (YDP) and to contribute to the national

cooperative thrusts.

Cooperative – “refers to an autonomous and duly registered association of persons, with a common bond of

interest, who have voluntarily joined together to achieve their social, economic, and cultural

needs and aspirations by making equitable contributions to the capital required, patronizing

their products and services and accepting a fair share of the risks and benefits of the undertaking

in accordance with universally accepted cooperative principles”. (CDA-MC No 2015-05).

Cooperative Manager and Staff – The cooperative personnel mainly in-charge for the daily supervision of

cooperative operation, the General Manager/Manager, Finance Officer/Treasurer, Production. Marketing, etc.

staffs.

Cooperative Officers – elected and appointed cooperative officers, the members of the Board of Directors

(BOD), Committee chairmen and members and composition of the manager and staff of

cooperatives.

Develop human resources system – A core managerial competency required required to be able to develop,

implement and administer a Human Resource Management Systems (HRM).

Develop quality products and services - the core managerial competency necessary in creating cooperative

products and services, formulate and apply marketing strategy. Enhance internal cooperative

business operations, and implement the Total Quality Management (TQM principles and

practices.

Ensure safe and sound operation of cooperatives - a core managerial competency needed for implementing and

updating a Management Information System (MIS) promoting, implement accounting and

internal control system, develop business continuity plan, promote sourcing out of capital and

deposits and manage effectively cooperative assets and liabilities.

Establish a cooperative and perform cooperative management – a core managerial competency required to

formulate cooperative policies, establish partnership with other cooperatives, perform

networking and/or linkages with cooperative stakeholders, conduct lobbying and advocacy.

Implement effective financial management – Managerial competency necessary for understanding the basic

concepts of cooperative financial management. Able to perform budgeting, understand the

elements cooperative accounting system, analyze and interpret cooperative financial statements.

Compliance with the mandated cooperative Performance Audit Report (PAR)

Managerial Competencies – exclusively important or necessary knowledge and skills in management and the

ability perform it efficiently and effectively expectedly to contribute toward cooperatives

productivity and success

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Financial Performance - Financial performance is a subjective measure of how a cooperative utilized its assets

from its operation to generate revenues or increase its assets. Measurement standard in the

Philippine cooperative is set/mandated by the Cooperative Development Authority (CDA).

Micro Cooperative – A cooperative asset based category in the Philippines, with total asset amounting to three

million Philippine peso (P3,000,000) and below.

Practice good governance of cooperatives – a cooperative managerial competency for abiding with polices,

regulations and standards in implementing good governance, directing management strategic

objectives and observing ethical practices.

Significance of the Study

Findings of this study is purposely intended to the following entities specially in providing the needed relevant

information and knowledge for plans, programs and polices necessary in coping-up and initiating changes and

innovation to the aspect of cooperative management in the Philippines.

Academe

Findings of this proposed study will surely in support and basis in strengthening the implementation of the

Commission of Higher Education (CHED) Memorandum No. 09 series 2013, the Enhanced Polices and

Guidelines on Student Affairs and Services, encouraging the establishment of student or laboratory cooperatives.

Also, Republic Act No. 11364 of 2019, An Act Reorganizing and Strengthening the Cooperative Development

Authority, under Rule VI, Cooperatives and Educational System of the law Implementing Rules and Regulation

(IRR) Section 1. Legal Basis, stipulated that “Cooperatives development and administration may be offered as

a field of study in the baccalaureate, post baccalaureate and masteral programs in State, Universities and

Colleges (SUCs): Provided, That SUCs may also offer the courses on a non-traditional approach under the

equivalency program of such SUCs accrediting the equivalent training that an officer has undertaken to the

relevant subject offering in the curriculum: Provided, further That in cases where the SUCs do not offer a

separate academic program in cooperative development and administration, the SUCs shall include a three (3)

unit subject in the curricula of accountancy, agribusiness, agriculture, agricultural economics, business,

community development, economics, education, environmental sciences, social sciences, political economy and

other curricula that can be instrumental in the development of cooperatives.” Additionally, Section 2. states that

“Promotion and integration of cooperatives in the education system. The Authority and the concerned

stakeholders shall advocate and conduct activities that will promote cooperatives in educational institutions.

Further, the Authority shall enter into an agreement with the Commission on Higher Education (CHED)."

Government

To the Cooperative Developed Authority (CDA) the government regulatory agency for the creation and

supervision of cooperatives will provide additional and further knowledge from findings of this study as to

management competencies of specially the officers of agricultural micro cooperatives specifically in the

province of Isabela. Additionally, with RA 11535 of 2021 which mandates the creation of the position of

Cooperative Development Officer (CDO) in the municipal, city, and provincial level of local governance.

Results of this study will contribute information and insights in the formulation and preparation for trainings and

manpower development as a whole for cooperative officers in the local government units.

Cooperatives

The management competencies, specifically officers of cooperatives, will surely be benefited from the findings

of this study. Additionally, findings and results of this study be utilized as basis and/or reference for enhancing

and improving the training and other educational intervention and assistance to be provided for cooperative

officers’ managerial competencies towards an effective and successful management of cooperatives.

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Cooperative Officers

Results of this study will contribute significantly to the furtherance and enhancement knowledge, skills and

competencies of Cooperative Development Officers (CDO) specially in the formulation and development of

interventions such trainings, assistance and support to their managerial knowhow and/or performance in

supervising and administration of cooperatives.

Private Sector and Other Stakeholders for Cooperatives

Utilizing the information and knowledge as well as the results and recommendations of this be the basis for

appropriate guidance as to the provision of assistance, support and intervention to be extended to the cooperatives

in the country.

Future Researchers and/or Studies

Currently, locally and worldwide there is still wide and deep avenues to study and investigate as to the

management of cooperatives specifically in the aspect of managerial and even management competency. This

study fairly may contribute some relevant and significant theoretical considerations, knowledge and further

understanding specifically in the aspect of cooperative management. Findings of this study may foster further

motivation and interest for a continuing investigation and study specially in the management of cooperatives.

RESEARCH METHODOLOGY

Research Design

This dissertation study employed the descriptive-correlational research design. The study initially identified and

described the subject variables followed by determining its causal relationship or correlation. The study mainly

measured the core managerial competencies of officers of the subject agricultural micro cooperatives. Based

from the mandated and adopted rating standard, the financial performance of selected agricultural micro

cooperatives in the province of Isabela was determined. The study also employed the customarily analysis and

interpretation of the following statistical tools: frequency and percentage, overall weighted mean, mean and

standard deviation and Pearson product moment correlation. The independent variable in this study is the core

managerial competencies of cooperative officers and the dependent variable is the cooperatives financial

performance (Chungyas & Trinidad, 2022).

Research Locale and Sampling Procedures

The study geographical coverage is the whole province of Isabela, which is the second largest province of the

Philippine in terms of land area. Purposive sampling procedure was employed as the overall subject of the study

are the compliant agricultural micro cooperatives of the province of Isabela. The list of subject cooperatives

(Appendix A) was obtained from the Cooperative Development Authority (CDA) Region 02 (Cagayan Valley)

Extension Office. Purposive sampling was employed using the criteria of selecting all the 37 compliant

agricultural micro cooperatives in year 2023 in the province of Isabela.

Scope and Delimitation

Geographical scope of the study is the whole province of Isabela, the province is composed of 34 municipalities,

2 component cities and 1 independent city. The overall subject of the study are compliant agricultural micro

cooperatives as it comprises majority of micro cooperatives in the province. Subject individual respondents of

the study are the officers of the cooperatives, cooperative officers are both elected and appointed, the officers

are the main managing body of the cooperatives, the members of the Board of Directors, Committees Chairman

and the Manager and Staff which directly lead and supervise the overall management and daily operation of the

cooperative. As to the scope of the variables of the study, it focused in the measurement of the level of core

competencies of the cooperative officers, the mode in measuring the competencies is self-rated. Another variable

is the financial performance of the cooperatives, which is an annual or yearly Performance Audit Report (PAR)

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as required by the Cooperative Development Authority (CDA) with mandated/prescribed rating standard for

financial performance evaluation and reporting for cooperatives.

The subject cooperative respondents was purposely selected with classification status as active or compliant

cooperative and only those registered from the past five (5) years 2018 to 2022. For the subject individual

respondents, the cooperatives officers are those only who are duly or legally elected and appointed officers and

the employed or recognized cooperative management staffs or team.

Research Instrument

A developed or crafted study questionnaire was used in the study (Appendix B) specially in determining the core

managerial competencies of cooperative officers. The data for level of core managerial competencies are the

primary data. In developing the questionnaire cooperative experts were consulted, current government policies,

processes/procedures in training and training materials for cooperative management competencies were utilized.

The questioner was pre-tested as part of its validation employing the principles and adopted standards in pre-

testing such as actual pilot-testing in filling-up of the study questionnaire, respondent debriefing and expert

evaluation. The questionnaire is composed of three parts, first part is composed of obtaining the demographic

profile of the cooperative officers as the study individual respondents, the second part is the profile of the

cooperative and the last part is the core cooperative managerial competencies in which the respondents self-rate

their respective core managerial competencies. The rating scale for the managerial competencies of cooperative

officers was based and patterned from the Likert Rating Scale with adjectival description of ratings as: 1 - No

knowledge and unable to perform (NK); 2 - Minimal knowledge and ability to perform (MK); 3 - Partial

knowledge and ability to perform (PK); 3 - Partial knowledge and ability to perform (PK); 4 - Enough knowledge

and ability to perform (EK) and 5 - Completely knowledgeable and very able to perform (CK). The cooperative

financial performance, a secondary data was requested from the Cooperative Development Authority (CDA) a

mandated report submitted annually by the cooperatives, the Performance Audit Report (PAR) of cooperatives.

The Financial Performance Report of the PAR was rated and evaluated thru a corresponding formulated

equivalent rating scale and evaluation result description (Appendix B).

Data Gathering Procedures

The data gathering was conducted for 8 months, January-August 2024. Prior information or request was

communicated specially to the subject individual respondents of the study as to the purpose of obtaining their

primary personal data and information from them. The main subject cooperative respondents were the selected

agricultural micro cooperatives in the province was chosen thru purposive sampling from the list of cooperatives

requested from and provided by the Cooperative Development Authority (CDA) Regional Extension Office 02

(Cagayan Valley), the respondent cooperative officers were from the selected cooperatives. The study

questionnaire for the respondent cooperative officers was administered in person. The needed secondary data

which are the cooperatives municipal addresses, year registered, category, type, status and asset size and

cooperative financial performance were requested from the Cooperative Development Authority (CDA)

Regional Extension Office 02 (Cagayan Valley).

Data Management and Analysis

The primary derived data and/or information from the respondents was encoded and analyzed with the

applicable computer statistical software applications. It was analyzed following the commonly adopted standard

and principles in analysis and interpretation with the use of the following statistical tools; for study problem

number 1 and 2 frequency and percentage was used. The mean, weighted mean and standard deviation was used

for problem number 3. Lastly, for problems 4,5 and 6, the Pearson product moment correlation was used.

Ethical Considerations in the Conduct of the Research Study, the Treatment of the Study

Respondents/Participants, Data and Information.

The study was conducted following the generally accepted ethical considerations and principles below, specially

the provisions of Data Privacy Act of 2022 and its Implementing Rules and Regulations (IRR).

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Properly inform and obtain voluntary consent from the subject individual respondents. Additionally assuring

them that they understand the purpose of the study and the necessity of obtaining personal data and information

from them.

In compliance with the existing laws, rules and regulation appropriate confidentiality and anonymity of the

respondents was observed and maintained throughout the research process up to the final output.

The study adhered to ethical guidelines and regulations set forth by the Wesleyan University-Philippines, the

researcher’s Higher Education Institution (HEI) employer and other government and legal entities governing the

conduct of research studies.

RESULTS AND DISCUSSION

This chapter provides the presentation of statistical data relative to the problems posted in Chapter I. Analysis

and interpretation regarding these presented data were likewise incorporated in this portion of this study.

Demographic Profile of Officers in Selected Agricultural Micro Cooperative

The data gathered on the demographic profile of officers in selected agricultural micro cooperative included sex,

age, educational attainment and number of years as cooperative officers.

Table 3.1

Demographic Profile of Officers in Selected Agricultural Micro Cooperative

Sex

Frequency

Percentage

51.89

Male

96

Female

89

48.11

Total

185

100.00

Percentage

3.24

Age

Frequency

18-25

6

26-33

27

14.59

34 - 42

38

20.54

43 - 50

38

20.54

56 - above

Total

76

41.08

185

100.00

Percentage

3.24

Educational Attainment

Elementary

Secondary

College graduate

Post College/Graduate

Frequency

6

45

118

16

24.32

63.78

8.65

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Total

185

100.00

Number of years as cooperative Frequency

Officer

Percentage

less than 1 year

1 - 3 years

4 - 6 years

7 - above

2

1.08

108

70

5

58.38

37.84

2.70

Total

185

100.00

1.1 Sex

Out of 185 respondents, 96 or 51.89 percent were male and 89 or 48.11 percent were female. It is evident that

the officers of selected agricultural micro cooperative within the locality of the study were dominated by male.

Cooperatives can be male-dominated due to cultural norms, male are suitable for leadership roles because of

their argentic characteristics as aggressive, ambitious, dominant, forceful, independent, self-sufficient, self-

confident, and prone to act as a leader. The perception of dominant male leaders as the norm helps male leaders

to be perceived as leaders (Kim et al., 2020).

1.2 Age

In terms of age, there were 76 or 41.08 percent were belonged within the age range of 56 – above, followed by

38 or 20.54 percent were belonged within the age bracket of 34 – 42 and 43 – 50 years old respectively, and 27

or 14.59 percent belonged within the age range of 26 – 33 years old. Meanwhile, 6 or 3.24 percent recorded that

they were belonged within the age bracket of 18 – 25 years old. This result indicates that most of the respondents

belonged within the age bracket of 56 – above years old. This age bracket belongs to middle adulthood according

to Erik Erikson's eight Stages of Psychosocial Development as reviewed by Cherry (2024). In this stage, they

strive to create or nurture things that will outlast them, often by fostering positive changes that benefit others.

Contributing to society and doing things to promote future generations are important needs at the stage of

development (Rubinstein et al., 2015).

1.3 Educational Attainment

As to educational attainment, 118 or 63.78 percent were college graduate, followed by 45 or 24.32 percent

secondary graduate and 16 or 8.65 percent were post college/graduate. Similarly, 6 or 3.24 percent recorded that

they were elementary graduate. This result indicates that most of the officers in selected agricultural micro

cooperative were college graduate. Having a majority of college graduates among officers of the cooperative

can bring numerous benefits such as enhanced decision-making and leadership skills, stronger financial

management and planning, improved communication and interpersonal skills and increased professionalism and

credibility. This result confirmed with the result of the study of Onate (2015).

1.4 Number of years as cooperative Officer

Finally, in terms of number of years as cooperative officers, 108 or 58.38 percent recorded that they were

cooperative officers for a period of 1 – 3 years, followed by 70 or 37. 84 percent 4 -6 years and 5 or 2.70 percent

were cooperative officers for more than 7 years. Relatively, 2 or 1.08 percent recorded that they serve the

cooperative for about less than 1 year. This result implies that most of the respondents was cooperative officers

for a period of 1 – 3 years. This implies that the cooperative officers have a short period of time to get familiarized

with the by laws and policies and limited understanding of cooperative operations. In like manner, even though

they are new, they have fresh perspective and ideas, new skills and expertise and has diverse experiences and

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backgrounds. A study by the National Cooperative Business Association (NCBA) found that 71% of new

cooperative members remain active after one year, and 55% after three years (NCBA, 2020).

Profile of Agricultural Micro Cooperatives

The data gathered on the profile of the agricultural micro cooperatives include years of cooperative existence,

common bond membership and number of initial cooperators.

Table 3.2

Profile of Agricultural Micro Cooperatives

Years of Coop Existence

Frequency

Percentage

40.54

1 - 3 years

15

4 - 6 years

22

59.46

Total

37

100.00

Percentage

86.49

Common Bond of Membership

Frequency

Residential

Occupational

Associational

Institutional

Total

32

3

8.11

2

5.41

0

0.00

37

100.00

Percentage

51.35

Number of Initial Cooperators

15 - 24

Frequency

19

13

3

25 - 34

35.14

35 - 44

8.11

45 - 54

2

5.41

55 - above

Total

0

0.00

37

100.00

Years of Cooperative Existence

Data show that out of 37 agricultural micro cooperatives, 22 or 59.46 percent existed for a period of 4 – 6 years

and 15 or 40.54 percent existed for a period of one to three years. The result indicates that most of the agricultural

micro cooperatives were existed for a period of 4 – 6 years. Results further denote that cooperatives with 4 -6

years of existence often experience significant growth, consolidation and maturation. A National Cooperative

Business Association (NCBA) survey found that 55% of cooperatives with 4-6 years of tenure report increased

membership, and 45% report increased revenue (NCBA, 2020).

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Common Bond of Membership

In terms of common bond of membership, 32 or 86.49 percent had a residential common bond of membership,

followed by 3 or 8.11 percent occupational and 2 or 5.41 percent recorded that they had associational common

bond of membership. It can be inferred from the data that most of the cooperatives had a common residential

bond of membership which means that they are living in a neighborhood and are engage in social connections

and foster mutual support and cooperation among them. A study by the University of Wisconsin-Madison found

that 75% of housing cooperative members reported feeling a sense of community and connection with their

neighbors (UW-Madison, 2018).

Number of Initial Cooperators

Finally, in terms of initial cooperators, 19 or 51.35 percent had a number of cooperators from 15 – 24, followed

by 13 or 35.14 percent 25 – 34, and 3 or 8.11 percent has a number of initial cooperators of 35 – 44. Meanwhile,

2 or 5.41 percent recorded that they had a number of initial cooperators of 44 -54. This result indicates that most

of the agricultural micro cooperatives had an initial cooperator of 15 – 24. Results further denote that this number

of cooperators confirmed that the cooperative was classified under micro-cooperative. One of the benefits of this

cooperative are enhanced social capital and community engagement and increased innovation and adaptability

(International Cooperative Alliance, 2020).

Managerial Competencies of Officers of Selected Agricultural Micro Cooperatives

The data gathered on the core managerial competencies of officers of selected agricultural micro cooperatives

which includes eestablish a cooperative and perform cooperative management, develop human resources system,

ensure safe and sound operation of cooperatives, implement effective financial management, develop quality

products and services, practice good governance of cooperatives and contribute to social, economic and

environmental sustainability.

Establish a Cooperative and Perform Cooperative Management

Table 3.3

Core Managerial Competencies of Officers of Selected Agricultural Micro Cooperatives in terms of Establish a

Cooperative and Perform Cooperative Management

1. Establish A Cooperative and Perform Cooperative Mean

Management.

SD

Adjectival

Description

1.1 Able to judiciously implement and enforce cooperative 3.52

fundamental governing laws (RA 9520, 11364, etc.) rules

and regulations (CDA MCs) of cooperatives.

1.11

EK

1.2 Able to formulate relevant and effective cooperative, 3.55

vision, mission, goals, objectives (VMGO), plans, programs

and policies.

1.02

EK

1.3 Able to establish networking and linkages with 3.43

government entities and other cooperative stakeholders.

1.14

1.03

0.99

EK

PK

EK

1.4 Able to establish and strengthen partnership with 3.38

other cooperatives.

1.5 Able to provide support in the conduct of research and 3.44

evaluation of cooperative operation.

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1.6 Able to nourish a cooperative identity.

3.63

0.99

0.93

0.94

EK

1.7 Able to foster cooperative culture.

3.59

1.8 Able to develop effective cooperative communication 3.59

plan.

1.9 Able to formulate and implement a cooperative 3.58

business continuity plan.

0.92

EK

Overall Weighted Mean

3.52

0.90

EK

Legend:

4.20 - 5.00 Completely knowledgeable and very able to perform (CK)

3.40 - 4.19 Enough knowledge and ability to perform (EK)

2.60 - 3.39 Partial knowledge and ability to perform (PK)

1.80 - 2.59 Minimal knowledge and ability to perform (MK)

1.00 - 1.79 No knowledge and unable to perform (NK)

The respondent’s assessment on the core managerial competencies of officers of selected agricultural micro

cooperatives in terms of establish a cooperative and perform cooperative management obtained an overall

weighted mean of 3.52 (SD=0.90) which was verbally described as “Enough knowledge and ability to perform.”

The item got the highest mean was “Able to nourish a cooperative identity,” with a mean of 3.63 (SD=0.99)

translated as “Enough knowledge and ability to perform, while the item got the lowest mean was “Able to

establish and strengthen partnership with other cooperatives,” with a mean of 3.38 (SD=1.03) which was verbally

described as “Partial knowledge and ability to perform.” The calculated standard deviation of overall weighted

mean and item got the highest mean was homogenous and the item got the lowest mean was a little bit fluctuate

based on the responses of the respondents.

This result indicates that the respondents able to manage the cooperative because of their broad skills including

financial knowledge, people skills and the ability to plan, organize, staff, direct and control. Hey were able to

make a sound strategic plan with able manager that suggests strategies and analyze alternatives. Similarly, they

were able to nurture the cooperative identity through their cooperative values based on the value of self-

help, self-responsibility, democracy, equality, equity, and solidarity. In addition, they were able to promote

ethical values of honesty, openness, social responsibility and caring for others. In the same vein, the respondents

perceived that they need to improve and enhance their collaboration and partnership with other cooperatives to

carry out in the form of capitalization, coaching, and assistance in improving cooperative efforts.

Iceberg Competency Model by Hay McBer explains that there are three main components of competency,

namely knowledge, skills, and attitude (personality). Knowledge competency means an individual’s ability to

continuously improve their knowledge to effectively improve their individual performance. Meanwhile, skills

competency is an individual’s ability to utilize and take advantage of their knowledge and skills to successfully

perform a task. Next, attitude competency is the personal values and traits that are embodied and practiced by a

working individual (Abdullah, 2017).

Develop Human Resource System

Table 3.4

Core Managerial Competencies of Officers of Selected Agricultural Micro Cooperatives in terms of Develop

Human Resource System

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2. Develop Human Resources System

Mean

SD

Adjectival

Description

2.1 Able to develop Human Resources Management 3.50

(HRM) systems and processes for cooperatives.

0.96

0.93

0.96

EK

2.2 Able to apply, administer, and manage HRM 3.45

systems and processes.

2.3 Able to develop and implement human resource 3.50

capacitation (entrepreneurial skills, competencies

and activities) plan for cooperatives.

2.4 Able to improve a HRM systems and processes 3.54

of cooperative.

0.89

EK

Overall Weighted Mean

3.50

0.88

EK

Legend:

4.20 - 5.00 Completely knowledgeable and very able to perform (CK)

3.40 - 4.19 Enough knowledge and ability to perform (EK)

2.60 - 3.39 Partial knowledge and ability to perform (PK)

1.80 - 2.59 Minimal knowledge and ability to perform (MK)

1.00 - 1.79 No knowledge and unable to perform (NK)

The respondents assessment on the core managerial competencies of officers of selected agricultural micro

cooperatives in terms of develop human resource system obtained an overall weighted mean of 3.50 (SD=0.88)

which was verbally described as “Enough knowledge and ability to perform.” In this indicator, the item got the

highest mean was “Able to improve a HRM systems and processes of cooperative,” with a mean of 3.54

(SD=0.88) translated as “Enough knowledge and ability to perform,” while the item got the lowest mean was

“Able to apply, administer, and manage HRM systems and processes,” with a mean of 3.45 (SD=0.93) which

was verbally described as “Enough knowledge and ability to perform.” The calculated standard deviation was

homogenous based on the responses of the respondents.

This result implies that the cooperative officers able to exercise human resource system that are aligned to the

cooperative development and management. They were able to have an strategic thinking that align their initiative

to their cooperative goals that yielded a competitive advantage. Effective communication skills that develop

open communications and mutual understanding among officers and members. In like manner, they were able

to upgrade themselves by attending capacity building and cooperative trends that enhance their ability to improve

their human resource needs. The cooperative officers able to translate a workplace culture that the develop health

workplace, motive employees and able to create a positive working environment. Drawing on interviews with

human resources managers in social cooperatives, Cisi and Centrone (2021) elaborate that these organizations

prioritize the ethical dimension of work, valuing individuals based on their alignment with the organization’s

mission and values rather than solely their skills and performance. As transformative entities, cooperatives adopt

novel management patterns, and foster social and labor relationships (Rincon-Roldan & Lopez-Cabrales, 2022).

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Ensure Safety and Sound Operation of Cooperatives

Table 3.5

Core Managerial Competencies of Officers of Selected Agricultural Micro

Cooperatives in terms of Ensure Safety and Sound Operation of Cooperatives

3. Ensure Safe and Sound Operation for Mean

Cooperatives

SD

Adjectival

Description

3.1 Able to satisfy the roles, perform the duties, 3.72

0.99

EK

responsibilities,

accept

accountabilities

and

integrate good Filipino values in leading the

cooperative.

3.2 Able to apply parliamentary procedures in 3.63

conducting meeting.

0.96

1.05

1.00

EK

3.3 Able to develop a mediation and conciliation 3.47

program.

3.4 Able to formulate approaches in implementing 3.56

the mediation and conciliation program.

3.5 Able to establish records management.

3.49

1.09

1.10

EK

PK

3.6 Able to integrate/implement necessary 3.27

technologies (computerization, digitization. etc.) to

the cooperative operation.

3.7 Able to establish an updated Management 3.22

Information System (MIS) and data analytics.

1.05

1.03

PK

EK

3.8 Able to comply with statutory and other 3.43

documentary reportorial requirements of CDA &

BIR.

Overall Weighted Mean

3.47

0.92

EK

Legend:

4.20 - 5.00 Completely knowledgeable and very able to perform (CK)

3.40 - 4.19 Enough knowledge and ability to perform (EK)

2.60 - 3.39 Partial knowledge and ability to perform (PK)

1.80 - 2.59 Minimal knowledge and ability to perform (MK)

1.00 - 1.79 No knowledge and unable to perform (NK)

The respondents assessment on the core managerial competencies of officers of selected agricultural micro

cooperatives in terms of ensure safety and sound operation of cooperatives obtained an overall weighted mean

of 3.47 (SD=0.92) which was verbally described as “Enough knowledge and ability to perform.” In this indicator,

the item got the highest mean was “Able to satisfy the roles, perform the duties, responsibilities, accept

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accountabilities and integrate good Filipino values in leading the cooperative,” with a mean of 3.72 (SD=0.99)

translated as “Enough knowledge and ability to perform,” while the item got the lowest mean was “Able to

establish an updated Management Information System (MIS) and data analytics,” with a mean of 3.22 (SD=1.05)

which was verbally described as “Partial knowledge and ability to perform.” The calculated standard deviation

on the overall weighted mean and the item got the highest mean was homogenous and a little bit fluctuated on

the item got the lowest mean.

This result indicates that the respondents able to ensure safe and sound operation by following regulations of the

CDA that enforces cooperative laws, rules and regular review of the regulatory standards to maintain

satisfactorily performance. Similarly, they regularly monitor the cooperative performance through regular

reporting and review of feedbacks from its members. They see to it that they regularly submit reports and ensure

compliance to the CDA cooperative requirements. Also, they ensure safe and sound operations by implementing

policies, systems and procedures in a timely manner.

In Republic Act 9520 of the CDA they assure that every cooperative in the Philippines shall conduct its affairs

in accordance with Filipino culture, good values and experience and the universally accepted principles of

cooperation which include, but are not limited to, the voluntary and open membership, democratic member

control, cooperation among cooperatives and concern for the community. Meanwhile, the cooperative officers

try to establish MIS and data analytics that can be useful in the operation of the cooperative, by allowing

themselves to train themselves in the latest innovation in handing records and analyzing data that can be used in

decision making. Coursera (2024) postulated that MIS is a system that provides managers with the necessary

information to make decisions about an organization's operations. The MIS gathers data from various sources

and processes it to provide information tailored to the managers' and their staff's needs.

Implement Effective Financial Management

Table 3.6

Core Managerial Competencies of Officers of Selected Agricultural Micro Cooperatives in terms of Implement

Effective Financial Management

4. Implement Effective Financial Management.

Mean

SD

Adjectival

Description

4.1 Able to perform basic cooperative budgeting.

4.2 Able to generate capital and deposits.

3.36

3.39

1.08

1.09

1.00

PK

4.3 Able to establish and supervise an accounting, 3.28

auditing and internal control system for

cooperatives.

4.4 Able to develop and implement effective credit 3.44

collection strategies.

0.94

1.09

1.08

EK

PK

4.5 Able to manage effectively the cooperative 3.43

assets and liabilities.

4.6 Able to comply with standard cooperative 3.24

Performance Audit Report (PAR)-Governance &

Management Report and Financial Performance

Report (Stability, Turn-Over Ratio, Efficiency,

Profitability, Structure of Assets (STEPS).

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4.7 Able to identify investment opportunities for 3.37

cooperatives.

1.00

PK

Overall Weighted Mean

3.36

0.97

PK

Legend:

4.20 - 5.00 Completely knowledgeable and very able to perform (CK)

3.40 - 4.19 Enough knowledge and ability to perform (EK)

2.60 - 3.39 Partial knowledge and ability to perform (PK)

1.80 - 2.59 Minimal knowledge and ability to perform (MK)

1.00 - 1.79 No knowledge and unable to perform (NK)

The respondent’s assessment on the core managerial competencies of officers of selected agricultural micro

cooperatives in terms of implement effective financial management obtained an overall weighted mean of 3.36

(SD=0.97) which was verbally described as “Partial knowledge and ability to perform.” The item got the highest

mean was “Able to develop and implement effective credit collection strategies,” with a mean of 3.44 (SD=0.94)

translated as “Enough knowledge and ability to perform,” while the item got the lowest mean was “Able to

comply with standard cooperative Performance Audit Report (PAR)-Governance & Management Report and

Financial Performance Report (Stability, Turn-Over Ratio, Efficiency, Profitability, Structure of Assets

(STEPS),” with a mean of 3.24 (SD=1.08) which was verbally described as “Partial knowledge and ability to

perform. The calculated standard deviation on the overall weighted mean and the item got the highest mean was

homogenous and a little bit fluctuated on the item got the lowest mean.

This result indicates that the overall assessment of the cooperative officers in this aspect of their operations was

limited based on their experiences in handling financial controlling and management. They need to improve their

financial management capabilities by involving themselves in the planning, organizing, controlling and

monitoring of their financial resources to meet business objectives. On the other hand, they were able to improve

credit collection strategies through consistent communication to those members with loans and always offer

payment options to facilitate their payments. In the same vein, they try to comply with the standards of

cooperative, and systematic reporting of finances for audit and analysis of the financial performance. The

financial management of cooperatives must be fair, transparent, and accountable. Organizations are microfinance

institutions. Microfinance institutions face a low risk of liquidity. Microfinance institutions have the potential to

maintain liquidity. Microfinance institutions can operate activities in paying off obligations in the short term

(Gietzen, 2017). Collaborative management must be professional to improve performance. Proper organizational

management can give trust to the owner about the return on investment invested. In the cooperative, the owner

is a member of the collective. Returns on investment in the form of organizations in the way of remaining

business results — investment in cooperative members in the form of maximum savings, mandatory savings,

and voluntary savings (Peña-Miguel et al., 2017).

Develop Quality Products and Services

Table 3.7 Core Managerial Competencies of Officers of Selected Agricultural Micro Cooperatives in terms of

Develop Quality Products and Services

5. Develop Quality Products and Services

Mean

SD

Adjectival

Description

5.1 Able to initiate, create and innovate products and services for 3.43

cooperatives.

1.00

EK

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5.2 Able to develop a cooperative marketing program.

3.46

0.91

EK

5.3 Able to implement a cooperative marketing program and 3.41

strategies.

1.00

EK

5.4 Able to improve internal cooperative business processes.

3.38

0.96

1.01

PK

5.5 Able to adopt and adapt Total Quality Management (TQM) 3.37

principles and practices for cooperatives.

Overall Weighted Mean

3.41

0.91

EK

Legend:

4.20 - 5.00 Completely knowledgeable and very able to perform (CK)

3.40 - 4.19 Enough knowledge and ability to perform (EK)

2.60 - 3.39 Partial knowledge and ability to perform (PK)

1.80 - 2.59 Minimal knowledge and ability to perform (MK)

1.00 - 1.79 No knowledge and unable to perform (NK)

The respondent’s assessment on the core managerial competencies of officers of selected agricultural micro

cooperatives in terms of develop quality products and services obtained an overall weighted mean of 3.41

(SD=0.91) which was verbally described as “Enough knowledge and ability to perform.” In this indicator the

item got the highest mean was “Able to develop a cooperative marketing program,” with a mean of 3.46

(SD=0.91) translated as “Enough knowledge and ability to perform,” while the item got the lowest mean was

“Able to improve internal cooperative business processes,” with a mean of 3.38 (SD=0.96) which was verbally

described as “Partial knowledge and ability to perform.” The calculated standard deviation was homogenous

based on the responses of the respondents. This result implies that the respondents had an enough knowledge

and ability to perform in developing products and services. They were able to define quality standards,

implement quality assurance and perform quality control to meet cooperative member’s needs.

In like manner, the officers train themselves to deliver quality products and services and for continuous

improvement within the cooperative. They systematically document quality control activities and results to

detect or deviates for the standards.

Quality is important for a company's long-term growth and

profitability. Recalls and other quality issues can result in significant financial losses and damage to brand's

reputation. Improving product quality is integral to company success. Quality management has become a reality

that businesses can no longer ignore or take lightly, as they need it for their long-term growth and profitability

both now and in the future. This means embedding these practices into routine processes so everyday operations

are based on high-quality workmanship instead of an afterthought (Philip, 2022).

Practice Good Governance of Cooperatives

Table 3.8 Core Managerial Competencies of Officers of Selected Agricultural Micro Cooperatives in terms of

Practice Good Governance of Cooperatives

6. Practice Good Governance for Cooperatives

Mean

SD

Adjectival

Description

6.1 Able to promote good governance, implement 3.49

labor and other related laws.

1.01

EK

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6.2 Able to promote cooperative ethical practices.

3.61

1.02

EK

6.3 Able to apply principles of management in 3.63

cooperative.

1.01

EK

6.4 Able to develop cooperative strategic plan.

6.5 Able to direct a cooperative strategic thrust.

Overall Weighted Mean

3.46

3.49

3.54

0.98

1.00

0.95

EK

Legend:

4.20 - 5.00 Completely knowledgeable and very able to perform (CK)

3.40 - 4.19 Enough knowledge and ability to perform (EK)

2.60 - 3.39 Partial knowledge and ability to perform (PK)

1.80 - 2.59 Minimal knowledge and ability to perform (MK)

1.00 - 1.79 No knowledge and unable to perform (NK)

The respondent’s assessment on the core managerial competencies of officers of selected agricultural micro

cooperatives in terms of practice good governance of cooperatives yielded an overall weighed mean of 3.54

(SD=0.95) which was verbally described as “Enough knowledge and ability to perform. “In this indicator the

item got the highest mean was “Able to apply principles of management in cooperative,” with a mean of 3.63

(SD=1.01) translated as “Enough knowledge and ability to perform,” while the item got the lowest mean was

“Able to develop cooperative strategic plan,” with a mean of 3.46 (SD=0.98) which was verbally described as

“Enough knowledge and ability to perform.” The calculated standard deviation on the overall weighed mean and

item with the lowest mean homogenous, while the standard deviation for the item got the lowest mean was a

little bit fluctuate based on the responses of the respondents.

This result indicates that the officers of the cooperative attests that they practice good governance by establishing

and understand their roles within the organization. They create shaves vision and work with the stakeholders to

develop shared understanding on the cooperative goals. They build legitimacy to ensure decisions are recognized

as having authority by the majority of the stakeholders. Similarly, they exercise transparency to provide members

with relevant information so they make informed decisions. They likewise encourage member’s participation in

the annual general meeting. Lastly, they show flexibility to adapt the governance system in to evolving situations.

Integrating a good governance strategy is a competitive necessity for cooperatives.

Cooperative governance answers key business questions, defines roles and responsibilities, establishes processes

for setting expectations and ensures accountability and steers community-owned business enterprises towards

socio-economic and cultural success. Good cooperative governance enables sustainable business growth and

long-term competitive advantage, awards opportunities to manage risks and adds value for efective monitoring

of business activities. Innovation and fexibility facilitate changed circumstances towards registering competitive

advantage (Bishwas, 2015)

Contribute to Social, Economic and Environmental Sustainability

Table 3.9

Core Managerial Competencies of Officers of Selected Agricultural Micro Cooperatives in terms of Contribute

to Social, Economic and Environmental Sustainability

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7.

Contribute

to

Social,

Economic

and Mean

SD

Adjectival

Description

Environmental Sustainability

7.1 Able to advocate, develop and implement 3.47

Gender and Development (GAD) program.

0.93

1.00

1.07

1.06

0.99

EK

7.2 Able to institutionalize a Youth Development 3.40

Program (YDP) in the cooperative.

7.3 Able to advocate an environmental program for 3.56

cooperative.

7.4

Able to initiate contribution to national

3.52

cooperative plans and goals.

7.5

programs

Able to initiate cooperative projects and

that contributes to the social

3.57

development of the community.

Overall Weighted Mean

Legend:

3.50

0.95

EK

4.20 - 5.00 Completely knowledgeable and very able to perform (CK)

3.40 - 4.19 Enough knowledge and ability to perform (EK)

2.60 - 3.39 Partial knowledge and ability to perform (PK)

1.80 - 2.59 Minimal knowledge and ability to perform (MK)

1.00 - 1.79 No knowledge and unable to perform (NK)

The respondent’s assessment on the core managerial competencies of officers of selected agricultural micro

cooperatives in terms of contribute to social, economic and environmental sustainability yielded an overall

weighed mean of 3.50 (SD=0.95) which was verbally described as “Enough knowledge and ability to perform.”

In this indicator, the item got the highest mean was “Able to initiate cooperative projects and programs that

contributes to the social development of the community,” with a mean of 3.57 (SD=0.99) translated as “Enough

knowledge and ability to perform,” while the item got the lowest mean was “Able to institutionalize a Youth

Development Program (YDP) in the cooperative,” with a mean of 3.40 (SD=1.00) which was verbally described

as “Enough knowledge and ability to perform.” The calculated standard deviation on the overall weighed mean

and item got the highest mean was homogenous and the standard deviation for the item got the lowest mean was

fluctuate based on the responses of the respondents.

This result implies that the respondents able to put into action individual actions that can contribute to social,

economic and environmental sustainability by teaching members to participate in the sustainable activities like

waste management, conservation and sustainable agriculture. Likewise, they engage in decision-making process

to ensure development plans align with community priorities. Cooperative also contribute to economic

sustainability by creating jobs that contribute to the local economic growth and stimulate economic activity. The

respondents also assure the cooperative promote social inclusion and promote workers and members well-being.

Lastly, they also ensure that the cooperative emphasizes environmental sustainability and community

development and play a vital role in addressing climate change and the US Sustainable Development Goal (SDG

# 13: Climate Action. On the other hand, the cooperative needs to prioritize also youth development program as

a collaborative program to enhance youth partnership to various community engagements. Cooperatives are

highly relevant and important in the realization of the proposed sustainable development goals. This brief

highlights the actual contribution of cooperatives to the twelve SDGs proposed by the High-Level Panel of

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Eminent Persons in the Post2015 Development Agenda in their report of 2013. Though the specific goals, targets

and indicators will not be agreed upon until September 2015 as part of the ongoing process, these twelve

proposed goals reflect the range of themes that will likely be covered by the SDGs (ILO, 2024). Constantly,

cooperatives in Ifugao, Philippines are contributory to economic, environmental and social welfare by

diminishing poverty, creating employment, improving food security, empowering societies, creating rural

markets and developing human capital (Pagaddut, 2023).

Financial Performance of Selected Agricultural Micro Cooperatives

Table 3.10

Financial Performance of Selected Agricultural Micro Cooperatives

Performance of the Cooperative

78 - 100 (Excellent)

58 - 77 (Very Satisfactory)

38 - 57 (Satisfactory)

20 - 37 (Fair)

Frequency

Percentage

0.00

0

0.00

2

5.41

35

0

94.59

0.00

1 - 19 (Needs Improvement)

Total

37

100.00

Mean Performance of the Cooperative: 29.51 (Fair)

Table 3.10 presents the financial performance of selected agricultural micro cooperatives. Out of 35 respondents,

37 or 94.59 percent obtained a “fair” financial performance and 2 or 5.41 percent has a “very satisfactory”

financial performance. This result indicates that most of the selected agricultural micro cooperatives had a fair

financial performance. This result implies that the officers of the cooperatives need to improve their financial

capabilities and cooperative financial stand. They need to follow the Philippine Financial Reporting Framework

for Cooperatives that includes, financial statements, comparative financial statements and consistent presentation

and classification of reports for the next period. They need to analyze financial statement to determine financial

health in the areas of their strength and weaknesses.

Similarly, to monitor their financial performance, the cooperative may undergo a regular performance audit to

determine the organizational economic and social aspects. Numerous evaluations of cooperative performance

have focused mainly on the financial aspect of business operations. Pokharel et al. (2018) analyzed the effect of

size and specialization on agricultural cooperatives in the United States, whereas Shamsuddin et al. (2018)

uncovered financial ratios and non-financial indicators that contribute to cooperative financial performance.

Masuku et al. (2016) evaluated multipurpose cooperatives in the Shiselweni Region, whereas Simkhada (2017)

examined financial cooperative indicators in Nepal. Nevertheless, the majority of studies primarily focus on

financial aspects, ignoring nonfinancial components of cooperative operations.

Correlation Analysis between the Profile of Cooperative Officers and Managerial Competencies

Table 3.11 Correlation Analysis between the Profile of Cooperative Officers and Managerial Competencies

Variable

Correlation

A

B

C

D

E

F

G

Pearson

Sex

Correlation

0.007

-0.042

0.026

0.018

-0.005

0.007

-0.006

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Sig. (2-tailed)

0.921

0.571

0.73

0.807

0.941

0.929

0.934

N

185

Pearson

Age

Correlation

-0.051

0.493

185

0.017

0.816

185

0.001

0.987

185

0.016

0.829

185

-0.018

0.811

185

0.015

0.835

185

-0.018

0.803

185

Sig. (2-tailed)

N

Educational

Attainment

Pearson

Correlation

.248**

0.001

185

.234**

0.001

185

.304**

0

.331**

0

.278**

0

.251**

0.001

185

.280**

0

Sig. (2-tailed)

N

185

No. of Years as

Cooperative

Officer

Pearson

Correlation

-0.114

0.123

185

-0.078

0.289

185

-0.088

0.232

185

-0.07

0.342

185

-0.093

0.209

185

-0.092

0.211

185

-0.08

0.278

185

Sig. (2-tailed)

N

**. Correlation is significant at the 0.01 level (2-tailed).

Legend:

A = Establish A Cooperative and Perform Cooperative Management.

B = Develop Human Resources System.

C = Ensure Safe and Sound Operation of Cooperatives

D = Implement Effective Financial Management.

E = Develop Quality Products and Services.

F = Practice Good Governance of Cooperatives.

G = Contribute to Social, Economic and Environmental Sustainability.

Out of 4 profile variables of the cooperative officers tested for relationship to managerial competencies, only

educational attainment was significantly correlated. This result indicates that the higher the educational

attainment the respondents have, they most likely have better managerial competencies as to establish a

cooperative and perform cooperative management (r=.248), develop human resources system (r=.234), ensure

safe and sound operation of cooperatives (r=.304), implement effective financial management (r=.331), develop

quality products and services (r=.278), practice good governance of cooperatives (r=.251) and contribute to

social, economic and environmental sustainability (r=.280). The null hypothesis of no significant relationship is

rejected. This result suggests that educational attainment of the respondents is a contributory factor of their

managerial competencies. Officers with higher educational attainment tends to have better knowledge, skills and

attitude. This shows that this element are vital to the person to perform better in the execution of their job roles.

Education reflects the level of knowledge mastery an individual possesses in understanding a subject,

particularly in academic settings. The higher an individual's education level, the higher their level of tolerance

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to risks (Wahyuni & Pramono, 2021). This is due to the perception that higher education levels entail substantial

knowledge and proficiency, enabling the individual to analyses and assess potential risks effectively. Highly

educated individuals possess broad insights and knowledge (Anggraeni, 2017). Better educational background

correlates with increased competence. Such individuals are more inclined and confident in decision-making, as

well as more willing to take risks due to their acquired knowledge (Tanusdjaja, 2018).

Education is among the crucial factors in human resource development. It holds significant influence over an

individual's productivity. A higher level of education tends to lead to greater individual productivity and

contributes to better work quality as it enables a person to apply his/her knowledge to effectively complete tasks

(Ukkas, 2017). The higher the education level, the greater the competence and quality of the workforce.

Education reflects a level of wisdom that is connected to an individual's cognitive capacity; it broadens one’s

mind in accepting new ideas and encourages scientific thinking. Education teaches a person a variety of skills

and abilities (Chaerani & Gusvita, 2022). In Malaysia, formal education is provided to students between the age

of 6 to 17 years old. Both formal and informal education are critical in shaping an individual's behavior, ethics,

values, and personality (Vasan, 2020). An individual's competencies, including skills and knowledge, can be

nurtured through education and training (Manalu et al., 2017). A higher level of education makes it easier for a

person to adapt to changes.

Correlation Analysis between Cooperatives Profile and Financial Performance

Table 3.12

Correlation Analysis between Cooperatives Profile and Financial Performance

Cooperative Profile

Correlation

Performance

Years of Cooperative Existence

Pearson Correlation

Sig. (2-tailed)

N

-0.025

0.883

37

Common Bond of Membership

Number of Initial Cooperators

Pearson Correlation

Sig. (2-tailed)

N

-0.088

0.603

37

Pearson Correlation

Sig. (2-tailed)

N

0.092

0.587

37

The correlation analysis between cooperatives profile and financial performance was found no significant

relationship. Years of cooperative existence and performance (r=-0.025; p>0.05); common bond of membership

and performance (r==0.088; p>0.05) and number of initial co-operators and performance (r=0.092; p>0.05). The

null hypothesis of no significant relationship is accepted. This result suggests that the years of cooperative

existence do not mediate to their financial performance. The performance of the cooperative cannot be predicted

by their year of existence, in can vary by year. The cooperative affect their financial performance by size, smaller

cooperatives with lower total assets may have higher returns than larger cooperative. Share capital was also a

factor for greater ability to improve their products and services. In like manner, the common bond of membership

do not influence the financial performance as indicated in the result of the correlation coefficient. A common

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bond of membership is a pre-existing condition that causes people to associate with each other, share common

goals, and work together to achieve them. A cooperative can only have one common bond of membership, which

can be residential, occupational, associational, or institutional. Weak member engagement and governance

practices can lead to financial mismanagement and other challenges that can jeopardize a cooperative's financial

stability. Finally, the number of initial cooperators do not intervene to the financial performance of the

cooperative as indicated in the correlation coefficient result. This result indicates that number of members do

not influence the cooperative financial performance.

Correlation Analysis between Managerial Competencies and Cooperative Financial Performance

Table 3.13

Correlation Analysis between Managerial Competencies and Cooperative Financial Performance

Managerial Competencies

Correlation

Pearson Correlation

Sig. (2-tailed)

N

Performance

-0.053

0.47

MCEstablish

185

Pearson Correlation

Sig. (2-tailed)

N

-0.081

0.274

185

MCDevtHuman

MCEnsure

Pearson Correlation

Sig. (2-tailed)

N

-0.055

0.455

185

Pearson Correlation

Sig. (2-tailed)

N

-0.078

0.291

185

MCImplement

MCDevtQua

Pearson Correlation

Sig. (2-tailed)

N

-0.092

0.211

185

Pearson Correlation

Sig. (2-tailed)

N

-0.06

0.42

MCPractice

MCContri

185

Pearson Correlation

Sig. (2-tailed)

-0.056

0.447

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N

185

The correlation analysis between managerial competencies and cooperative financial performance was found no

significant relationship. The null hypothesis of no significant relationship is accepted. This result suggests that

the managerial competencies of cooperative officers do not influence the financial performance of the

cooperative. Although the officers are educationally qualified for the position and possesses the required skills

and knowledge to initiate programs that will improve the financial performance, there are some factors that the

cooperative needs to consider meeting a fair performance. Similarly, the officers may use measurement system

which they can use to determine the marginal benefits from a specific program. Besides, they should have viable

measurement metrics for making informed decisions about the systems to adopt in order to improve the financial

performance.

Literature is replete with many managerial competences-financial performance relationship studies; however

these studies have always yielded differing results. For example, Ssekakubo et al. (2014) in their study on savings

and credit cooperatives in Uganda report a positive and significant relationship between managerial

competencies and financial performance. Similar findings are reported by Yahaya and Segbenya, (2023) and

Apreku-Djan (2022). Conversely, Rivera and Melo (2022), and Wijaya and Irianto (2018), while studying same

relationship found non-significant effects.

Based from the findings of the study and as to its purpose of recommending possible necessary, relevant and

timely interventions such as innovative actions as to improve the management of agricultural micro cooperatives

specifically on the aspect of management competency of its officers. The proposed action plan is presented

herein provide emphasis to the following specific managerial competencies as notably found out in the results

of the study; ability to establish and strengthen partnership with other cooperatives, ability to apply, administer,

and manage HRM systems and processes, ability to establish an updated Management Information System (MIS)

and data analytics, ability to comply with standard cooperative Performance Audit Report (PAR)-Governance

& Management Report and Financial Performance Report (Stability, Turn-Over Ratio, Efficiency, Profitability,

Structure of Assets (STEPS), ability to adopt and adapt Total Quality Management (TQM) principles and

practices for cooperatives, ability to develop cooperative strategic plan and ability to institutionalize a Youth

Development Program (YDP) in the cooperative.

Proposed Action Plan

Activities

Objectives

Persons

Involved

Resources

Time

Frame

Expected

Outcomes

100%

Establish

strengthen

partnership

and Foster collaborative relationships BOD,

with other cooperatives to Committe self-

with enhance mutual benefits.

Cooperative First

quarter of collaboration

e

generated

annual

calendar

of

and

partnership

other cooperatives

Chairmen and

, Manager externally

and Coop sourced out operation. cooperatives

Staff.

Increase

knowledge-sharing

cooperatives.

cooperation

and

among

with

other

funds

and If possible and

other

resources.

all

year stakeholders.

Develop strategic partnerships to

achieve common goals.

round of

operation.

Enhance collective influence and

advocacy

interests.

for

cooperative

Promote inter-cooperative trade

and business opportunities.

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Application

of. Align

HR

practices

with BOD,

Cooperative All

year 100% applied

Human Resources cooperative values and principles. Appropri self-

round of HRM

Management

systems

processes

ate

generated

operation. systems and

processes.

. Foster a culture of member-

ownership and participation.

and

Committe and

e/its

externally

Chairman sourced out

. Develop

procedures that

enhance

making.

HR

policies

support

and

funds

and

members, other

Manager resources.

and Coop

democratic

decision-

Staff.

. Enhance

transparency

and

accountability in HR practices.

. Ensure

compliance

with

cooperative laws and regulations.

Establish

an Enhance decision-making with Appropri Cooperative All

year 100%

applicable

updated

and data-driven and based insights.

ate

Committe generated

e/its and

Chairman externally

and sourced out

self-

round of updated

operation management

information

Improve operational efficiency

and effectiveness.

Management

Information (MIS)

and data analytics

processes

system

data

and

Increase

accountability.

transparency

and

members, funds

Manager other

and

analytics.

and Coop resources.

Staff.

Support strategic planning and

performance monitoring.

Ensure

data

security

and

compliance.

Effective

Systematic

Compliance

Reporting

mandated Annual

Performance Audit

Report (PAR).

and Accurate

effectiveness and efficiency of ate

in operations. Committe generated

for e/its and

Chairman externally

and

evaluation

of

the Appropri Cooperative Last

100%

self-

quarter of compliance

the

calendar

of

to

the

mandated

Annual

Identify areas for improvement

and optimization.

sourced out operation. Performance

members, funds

Manager other

and

Audit Report

(PAR).

Provide

recommendations

for

corrective actions based from the

result Performance Audit Report

(PAR)

and Coop resources.

Staff.

Enhance

transparency

and

accountability.

Support

solving,

planning

strategic

decision-making

based

problem

and

from

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Performance

(PAR).

Audit

Reports

Establish

implement

Quality

Management

(TQM) principles (TQM).

and practices for

or Enhance operational efficiency Appropri Cooperative All

Total and effectiveness thru ate self-

implementation and practice of Committe generated

Total Quality Management e/its and

Chairman externally

and sourced out

year 100%

round of improved

operation. internal

cooperative

business

processes.

Improve

member

and

client

cooperatives

members, funds

Manager other

and

satisfaction and experience.

and Coop resources.

Staff.

Enhance

accountability.

transparency

and

Reduce

costs

and

improve

financial sustainability.

Align

management

processes

with cooperative values and

principles.

Develop a sound Define and operationalize the BOD,

Cooperative First

100%

cooperative

cooperative's mission, vision, and Appropri self

quarter of completed

strategic plan

values.

ate

generated

the

cooperative

Committe and

calendar

of

strategic plan

Identify

objectives.

strategic

goals

and

e/its

externally

Chairman sourced out operation

and funds and

members, other

Manager resources.

and Coop

Develop

business plan.

a

comprehensive

Enhance member engagement

and participation.

Staff.

Ensure long-term sustainability

and growth.

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.

Institutiona- Empower youth to participate in Appropri Cooperative First

100%

lization of a Youth cooperative

governance

and ate

Committe generated

e/ its and

Chairman externally

self

quarter

and

throughou development

programs on

youth

Development

decision-making.

Program (YDP) in

the cooperative

Develop young leaders and future

cooperative leaders.

t all year initiated

by

and

sourced out round of the

members, funds

Manager other

and Coop resources.

Staff.

and operation. cooperative.

Enhance youth engagement and

participation

activities.

in

cooperative

Foster a culture of innovation and

entrepreneurship among youth.

Ensure cooperative sustainability

and succession planning.

9. Strengthening

Financial

Develop and implement a long- Appropri Cooperative All

term financial literacy program. ate self- round of financial

Adopt and continue Financial Committe generated operation performance

Inclusion Through (FIT) e/ its and

Chairman externally

and sourced out

year 100% sound

Performance

cooperatives program.

Improve financial sustainability

and stability.

members, funds

Manager other

and

and Coop resources.

Staff.

Enhance profitability and return

on investment (ROI).

Increase financial transparency

and accountability.

Optimize resource allocation and

utilization.

Ensure compliance with financial

regulations.

CONCLUSION

Based on the findings of the study, the following conclusions were drawn:

1. The agricultural micro cooperative officers were dominated by male, middle adulthood, college graduate

and with officers for a short period of time.

2. Most of the agricultural micro cooperatives respondents of this study existed for a period of 4 -6 years,

majority had residential as basis of its common bond of membership and was consisted of 15 – 24 initial

cooperators.

3. Six of the core managerial competencies of officers of selected agricultural micro cooperatives within

the locality of the study these are; to establish a cooperative and perform cooperative management,

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develop human resources system, ensure safe and sound operation of cooperatives, develop quality

products and services, practice good governance of cooperatives and contribute to social, economic and

environmental sustainability was rated and described by the respondents as with “enough knowledge and

ability to perform.” Only, the core managerial competency indicator, to implement effective financial

management was rated and described by the respondents as “partial knowledge and ability to perform”

as to their core managerial competency.

4. Majority of the selected agricultural micro cooperatives served as respondents of this study had a fair

financial performance rating.

5. Out of four profile variables of the cooperative officers tested for relationship to managerial

competencies, only educational attainment has a significant correlation.

6. The correlation analysis between cooperatives profile and financial performance was found no significant

relationship.

7. The correlation analysis between managerial competencies and cooperative financial performance was

found no significant relationship.

8. The proposed action plan was formulated based on the findings of the study.

RECOMMENDATIONS

Based on the findings and conclusion of the study, the following recommendation were drawn:

1. The agricultural micro cooperative within the locality of the study may establish strong collaboration

with other cooperatives to strengthen their linkages in terms of mutual benefits, knowledge sharing and

partnership to achieve a common goal.

2. The Cooperative Development Authority including complementing provincial (PCLEDOs, etc) and

municipal (CDOs) level agencies and other government agencies specially State, Universities and

Colleges (SUCs) and private stakeholders on cooperatives may conduct orientation trainings with the use

and implementation of Human Resource Management HRM) system and processes that are aligned to

the cooperative laws and regulations. Additionally, to conduct trainings and development interventions

to assist the agricultural micro cooperative to implement a Management Information System (MIS) and

data analytics useful in the management problem solving and decision-making.

3. The agricultural micro cooperative may develop a customized systematic performance audit report to

comply with the CDA mandatory performance audit reports.

4. The agricultural micro cooperative may expert efforts to achieve a sound financial performance through

vibrant financial literacy program of its members.

5. The conduct of similar or related study in a larger scope is hereby encourage to compare the findings of

the study and to achieve better inferential results

6. The proposed action plan may be adopted as applicable by the agricultural micro cooperative within the

locality of the study.

7. Future researches is highly recommended on the same study conceptual framework in a wider scope with

the use of other methodology, locale and samples.

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APPENDICES

Appendix A. List of 2023 Compliant Agricultural Micro Cooperatives in the Province of Isabela

(Municipal Address, Year Registered, Category, Type, Status and Asset Size)

N

Year

Registere

d

Municipa

l Address

Categor

y

o. Name of Cooperative

Type

Status

Asset

Size

Agricultur Complia

nt

Farm vestment Agriculture Cooperative

Lateral D2 Agriculture Cooperative

Alicia

2021

2019

2021

2020

2021

2019

2021

2019

2021

Primary

e

Micro

Agricultur Complia

nt

e

Lomboy

(LOMBACO)

Agriculture

Cooperative Angadana

n

Agricultur Complia

nt

e

Benito

Soliven

Agricultur Complia

e nt

East Isabela Agriculture Cooperative

Agricultur Complia

nt

Dacque Farmers Agriculture Cooperative Cabagan

Cauayan Forest Region Agriculture Cauayan

e

Agricultur Complia

e nt

Cooperative (CFRACO)

City

Isabela West Tanap Farmers Agriculture Cauayan

Cooperative

Agricultur Complia

e nt

City

Agricultur Complia

nt

Jamas Agriculture Cooperative

Cordon

e

Upper Forest Region Agrarian Reform

Cooperative

Agricultur Complia

nt

Echague

e

Blue Circle Grains Trading Agriculture

Cooperative

Agricultur Complia

nt

e

Ilagan

City

Agricultur Complia

nt

Morado Agriculture Cooperative

e

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Timpuyog Dagiti Mannalon Iti Hasyenda Ilagan

Agricultur Complia

nt

2017

2019

2021

Primary

Santa Isabel Agriculture Cooperative

City

e

Micro

Bigkis Diwa Agriculture Cooperative of

Abulan

Agricultur Complia

nt

Jones

e

Mallig

Cooperative

Plains

Agrarian

Reform

Agricultur Complia

nt

Mallig

e

Sang-gir

Cooperative (SIMAC)

Iti

Mannalon

Agriculture

Agricultur Complia

nt

Naguilian 2021

e

Timpuyog iti Rumaraep ti Quezon

Agriculture Cooperative

Agricultur Complia

nt

Quezon

2017

2018

e

Quezon

Isabela

Tobacco

Growers

Agricultur Complia

nt

Agriculture Cooperative

e

Ramon Cordon Council of Irrigators

Association (RAMCOR CIA) Ramon

Agriculture Cooperative

Agricultur Complia

nt

2018

Primary

e

Micro

Timpuyog Iti Mannalon Biag ket Agdur-

as Agriculture Cooperative (TIMBAC)

Agricultur Complia

nt

San Isidro 2021

San Isidro 2018

Primary

e

San Isidro North Agrarian Reform

Cooperative (SINARCO)

Agricultur Complia

nt

e

NDC-8 Agrarian Reform Beneficiaries San

Agricultur Complia

e nt

2018

2020

2021

Cooperative

Manuel

Callang Grains Production And Trading San

Agricultur Complia

e nt

Agriculture Cooperative

Manuel

San

Mariano

Indigenous

Farmers San

Mariano

Agricultur Complia

nt

Agriculture Cooperative (SMIFAC)

e

Malaya

Cooperative

Sustainable

Agriculture San

Mariano

Agricultur Complia

e nt

San

Pablo

Bitabian

Agriculture San

Agricultur Complia

e nt

Cooperative (SABICO)

Mariano

Marasat-Dagupan

Innovations System (BIS) Agriculture

Cooperative

Rice

Business

San

Mateo

Agricultur Complia

e nt

2021

Primary

Micro

Dacque Upland Farmers Organization Santa

Agriculture Cooperative (DUFO) Maria

Agricultur Complia

nt

2021

2017

Primary

e

Mozzbuenas

Cooperative

Farmers

Agriculture Santa

Maria

Agricultur Complia

nt

e

Divisoria Sta. Maria Farmers Agriculture Santa

Agricultur Complia

e nt

Cooperative

Maria

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Paculagu

Agriculture Cooperative

Irrigators

Association Santa

Maria

Agricultur Complia

nt

2018

Primary

e

Micro

Namnama Ti Masakbayan Agriculture Santiago

Agricultur Complia

e nt

2020

Primary

Cooperative

City

United

Agriculture

COOP)

BANGSPAVILCA

Farmers

Santiago

City

Agricultur Complia

nt

Cooperative

(U-BANGS

2018

Primary

e

Micro

Sinili Vegetable Growers Agriculture Santiago

Cooperative (SIVEGRACO) City

Agricultur Complia

nt

2019

2020

Primary

e

Northeast Luzon Farmers Agriculture Santiago

Agricultur Complia

e nt

Cooperative

City

La Salette High School Batch 81

Agriculture Cooperative (LSHS B81

COOP)

Santiago

City

Agricultur Complia

nt

2020

Primary

e

Micro

Mannalon Ti Tumauini Agriculture

Cooperative

Agricultur Complia

nt

Tumauini 2019

e

Nagkaisang

(NAPAdePA)

Cooperative

Padre

Farmers

de

Pamilya

Agriculture Tumauini 2020

Agricultur Complia

nt

e

Micro

Appendix B. 2023 - Summary of Stability, Turn-Over, Equity, Profitability, (STEPS) Scores, Common

Bond of Membership and Initial Number of Cooperators Upon Registration

Summary/

Total

Bond

Membership

of Initial Number of

Cooperators

No.

Rating

Name of Cooperative

Upon Registration

STEPS Score Adjectival

Description

Farmvestment

Cooperative

Agriculture 20

Fair

Residential

18

Lateral D2 Agriculture Cooperative 29

Fair

Residential

33

18

Lomboy Agriculture Cooperative 33

(LOMBACO)

East

Cooperative

Isabela

Agriculture 38

Satisfactory

Fair

Residential

Occupational

36

15

23

Dacque

Cooperative

Farmers

Agriculture 23

Cauayan Forest Region Agriculture 33

Cooperative (CFRACO)

Fair

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Isabela

West

Tanap

Farmers 34

Fair

Residential

16

Agriculture Cooperative

Jamas Agriculture Cooperative

33

Fair

Residential

15

30

Upper Forest Region Agrarian 27

Reform Cooperative

Blue

Circle

Grains

Trading 22

Fair

Residential

26

Agriculture Cooperative

Morado Agriculture Cooperative

29

Fair

Residential

28

29

Timpuyog Dagiti Mannalon Iti 34

Hasyenda Santa Isabel Agriculture

Cooperative

Bigkis

Cooperative of Abulan

Diwa

Agriculture 39

Satisfactory

Fair

Residential

21

19

35

32

41

Mallig Plains Agrarian Reform 35

Cooperative

Sang-gir Iti Mannalon Agriculture 28

Cooperative (SIMAC)

Fair

Timpuyog iti Rumaraep ti Quezon 25

Agriculture Cooperative

Fair

Quezon Isabela Tobacco Growers 29

Agriculture Cooperative

Fair

Ramon

Cordon

Council

of 23

Fair

Irrigators Association (RAMCOR

CIA) Agriculture Cooperative

Timpuyog Iti Mannalon Biag ket 27

Agdur-as Agriculture Cooperative

(TIMBAC)

Fair

Residential

27

San Isidro North Agrarian Reform 29

Cooperative (SINARCO)

Fair

Residential

Associational

Occupational

Residential

23

48

23

28

NDC-8

Agrarian

Reform 27

Beneficiaries Cooperative

Callang Grains Production And 34

Trading Agriculture Cooperative

San Mariano Indigenous Farmers 30

Agriculture

(SMIFAC)

Cooperative

Malaya Sustainable Agriculture 26

Cooperative

Fair

Residential

15

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INTERNATIONAL JOURNAL OF LATEST TECHNOLOGY IN ENGINEERING,

MANAGEMENT & APPLIED SCIENCE (IJLTEMAS)

ISSN 2278-2540 | DOI: 10.51583/IJLTEMAS | Volume XIV, Issue XII, December 2025

San Pablo Bitabian Agriculture 26

Cooperative (SABICO)

Fair

Residential

21

z

Marasat-Dagupan Rice Business 28

Fair

Residential

17

Innovations

System

(BIS)

Agriculture Cooperative

Dacque

Upland

Farmers 20

Fair

Residential

23

Organization

Agriculture

Cooperative (DUFO)

Mozzbuenas Farmers Agriculture 32

Cooperative

Fair

Occupational

Residential

32

26

15

37

30

Divisoria

Sta.

Maria

Farmers 28

Agriculture Cooperative

Paculagu Irrigators Association 27

Agriculture Cooperative

Namnama

Ti

Masakbayan 37

Agriculture Cooperative

United BANGSPAVILCA Farmers 35

Agriculture

Cooperative

(U-

BANGS COOP)

Sinili

Vegetable

Growers 37

Fair

Associational

18

Agriculture

(SIVEGRACO)

Cooperative

Northeast

Agriculture Cooperative

Luzon

Farmers 29

Fair

Residential

15

50

La Salette High School Batch 81 29

Agriculture Cooperative (LSHS

B81 COOP)

Mannalon Ti Tumauini Agriculture 28

Cooperative

Fair

Residential

16

21

Nagkaisang Padre de Pamilya 29

(NAPAdePA) Farmers Agriculture

Cooperative

Associational

Appendix C. Study Questionnaire

Disclaimer: Greetings!

I ALAN V. BAUTISTA, a Ph.D. BA Student at the WESLEYAN university Philippines in Cabanatuan

City. I am currently conducting a thesis study about the managerial competency of officers and the financial

performance of selected agricultural micro cooperatives in our province of Isabela. Your cooperative specially

you as one of its officers is selected to respond by filling-up to the best of your knowledge and ability the prepared

statements below. Your responses including other data and information obtained will be treated with utmost and

corresponding confidentiality specially in accordance with the Data Privacy Act of 2012. Your participation and

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INTERNATIONAL JOURNAL OF LATEST TECHNOLOGY IN ENGINEERING,

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cooperation with the abovementioned study is greatly appreciated as it will surely contribute to further

understanding and exploring more knowledge specifically the management and financial performance of

agricultural micro cooperatives.

Part I: Profile of Respondents

Direction: Please fill-up the required data and/or information as required applicably.

1.

2.

3.

4.

Name (optional): ________________________________________

Sex: [ ] Male [ ] Female

Age: _________

Educational Achievement:

[ ] Elementary

[ ] Secondary/High School

[ ] College

[ ] Post College/Graduate

5.

Years as cooperative officer: __________

Part II: Profile of (your) Cooperative

Direction: Please fill-up the required data and/or information as required applicably.

1. Years of existence or operation: _______

2. Common bond of membership: __________________

3. Number of initial co-operators: ________

Part III: Managerial Competencies

Please read the statements below carefully and rate each statement below from 1 to 5 as to the degree of how

you personally agree or disagree based on your experience as officer of your cooperative.

1 – Completely knowledgeable and very able to perform (CK)

2 – Enough knowledge and ability to perform (EK)

3 – Partial knowledge and ability to perform (PK)

4 – Minimal knowledge and ability to perform (MK)

5 – No knowledge and unable to perform (NK)

CORE COOPERATIVE MANAGEMENT COMPETENCIES

Establish A Cooperative and Perform Cooperative Management.

www.ijltemas.in

Rating Scale

1

2

3

4

5

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Able to judiciously implement and enforce cooperative fundamental

governing laws (RA 9520 & XXX) rules and regulations (CDA MCs) of

cooperatives.

Able to formulate relevant and effective cooperative, vision, mission, goals,

objectives (VMGO), plans, programs and policies.

Able to establish networking and linkages with government entities

other cooperative stakeholders.

and

Able to establish and strengthen partnership with other cooperatives.

Able to provide support in the conduct of research and evaluation of

cooperative operation.

Able to nourish a cooperative identity.

Able to foster cooperative culture.

Able to develop effective cooperative communication plan.

Able to formulate and implement a cooperative business continuity plan.

2. Develop Human Resources System

Able to develop Human Resources Management (HRM) systems and

processes for cooperatives.

Able to apply, administer, and manage HRM systems and processes.

Able to develop and implement human resource capacitation

(entrepreneurial skills, competencies and activities) plan for cooperatives.

Able to improve a HRM systems and processes of cooperative.

3. Ensure Safe and Sound Operation for Cooperatives

Able to satisfy the roles, perform the duties, responsibilities, accept

accountabilities and integrate good Filipino values in leading the

cooperative.

Able to apply parliamentary procedures in conducting meeting.

Able to develop a mediation and conciliation program.

Able to formulate approaches in implementing the mediation and

conciliation program.

Able to establish records management.

Able to integrate necessary technologies (computerization, digitization.

etc.).

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Able to establish an updated Management Information System (MIS) and

data analytics.

4. Implement Effective Financial Management.

Able to perform basic cooperative budgeting.

Able to generate capital and deposits.

Able to establish and supervise an accounting, auditing and internal control

system for cooperatives.

Able to develop and implement effective credit collection strategies.

Able to manage effectively the cooperative assets and liabilities.

Able to comply with standard cooperative Performance Audit Report

(PAR)-Governance & Management Report and Financial Performance

Report (Stability, Turn-Over Ratio, Efficiency, Profitability, Structure of

Assets (STEPS).

Able to identify investment opportunities for cooperatives.

5. Develop Quality Products and Services

Able to initiate, create and innovate products and services for cooperatives.

Able to develop a cooperative marketing program.

Able to implement a cooperative marketing program and strategies.

Able to improve internal cooperative business processes.

Able to adopt and adapt Total Quality Management (TQM) principles and

practices for cooperatives.

6. Practice Good Governance for Cooperatives

Able to promote good governance, implement labor and other related laws.

Able promote cooperative ethical practices.

Able to apply principles of management in cooperative.

Able to develop cooperative strategic plan

Able to direct a cooperative strategic thrust.

Contribute to Social, Economic and Environmental Sustainability

Able to advocate, develop and implement Gender and Development (GAD)

program.

Able to institutionalize a Youth Development Program (YDP) in the

cooperative.

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Able to advocate an environmental program for cooperative.

Able to initiate contribution to national cooperative plans and goals.

7.5

Able to initiate cooperative projects and programs that contributes

to the social development of the community.

Appendix D. Cooperative Financial Performance Rating Evaluation

(Formulated equivalent performance rating for STEPS per Cooperative Development Authority (CDA)

Memorandum Circular No. 2021-04 Series 2021, Subject: Performance Audit Report (PAR) for Cooperatives.)

STEPS Summary/Total

(Stability, Turn-Over Ratio, Efficiency, Profitability and Structure of Assets)

Financial Performance Rating Scale

Adjectival Description

Excellent

78-100

58-77

Very Satisfactory

Satisfactory

38-57

20-37

Fair

19 & Below

Needs Improvement

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