Volume 7, Issue 6, June – 2022 International Journal of Innovative Science and Research Technology

ISSN No:-2456-2165

Mathematics Performance of Tagbilaran City

Galigao, Abegail P.
COLLEGE STUDENTS, TAGBILARAN CITY, BOHOL
Galigao, Abegail P. (2021)

Abstract:- Mathematics plays a significant role in the Chi-square, Spearman Correlation, Mann-Whitney U Test,
majority of human activities. It is an instrument of one's Kruskal-Wallis Test, Analysis of Variance, Bohol,
everyday life. The main thrust of this study was to Philippines
determine the Mathematics Performance of the
Tagbilaran City College Students, Tagbilaran City, I. INTRODUCTION
Bohol during the first semester of academic year 2020 –
2021. Mathematics performance was measured based on Mathematics plays a significant role in the majority of
three aspects: Academic Performance, Mastery Level, human activities. The costs of purchasing things, the salaries
and Proficiency Level of students taking up the Business of employees, and the latest discoveries in science, business,
Mathematics subject. This study utilized in depth and technology involve Mathematics. Truthfully, the world
correlational quantitative research, and documentary is deficient without knowing about it.
analysis. The researcher used purposive random In the Philippine educational system, mathematics is a
sampling and chose 256 BS Entrepreneurship and BS central topic across levels and programs. Tertiary education
Office Administration first year students of Tagbilaran involves Mathematics subjects, taught depending on the
City College using researcher-made instruments. Results level and needs of students. Some learners, however, see
showed that majority of the students were in the age mathematics as only intended for high achievers. It is
range 18 – 21 and female. Most of them took BS Office undoubtedly known for its importance, but its delivery has
Administration program, were full-time students, and become a persistent problem (Ogena, E. B. et al., 2018).
graduated from K – 12 Curriculum. It was revealed that
students’ academic performance was Satisfactory. Business math is a kind of arithmetic course intended
Students proficiency based on the three formative tests to show individuals cash and give them the instruments they
taken was at Minimal Level. Seven out of the nine areas have to settle on educated money-related choices. It helps
in Business Mathematics were not Mastered by the make the intricate details of cash and trade bode well, even
students, within which Depreciation was the least. There to the most math-opposed people, utilizing pertinent and
is a significant degree of relationship between students’ accurate applications (Russell, 2019). It is a course taken by
academic performance in Business Mathematics, and students who did not undergo Accounting, Business, and
students’ sex, and program, but insignificant to age, type Management (ABM) Strand in Senior High School (CHED
of students, and secondary curriculum taken. There is a Memorandum 18, series of 2017).
significant relationship between the proficiency level and
students’ age, program, and type, but found none Business Mathematics is the sole math subject taken by
towards sex, and secondary curriculum taken. There is a first year BS Entrepreneurship (BS En) and BS Office
significant correlation between Academic Performance Administration (BS OAd) students of Tagbilaran City
and Proficiency Level of the students. There is a College (TCC) in their first semester. It is the fundamental
significant difference between the academic performance to all other mathematics-related subjects and should be
of male and female students but insignificant in terms of mastered by students. Unfortunately, last academic year,
Proficiency Level. There is a significant difference on the most students got low Academic Performance in Business
academic performance, and proficiency level of the Mathematics. Some even got failing grades in the subject.
students between the two programs. BS Office Thus, it is undeniably true that adjustments in enriching the
Administration students overpowered the BS delivery of Mathematics instruction are necessary.
Entrepreneurship students. There is no significant
variance between the academic performance and The deficiencies mentioned above urged the researcher
proficiency level of the students at different ages. to determine the Mathematics Performance of students in
Significant degree of variance exists on both academic Tagbilaran City College, specifically, in Business
performance, and proficiency level in terms of type of Mathematics. The students’ profiles in terms of age, sex,
student, and secondary curriculum taken, dominated by program, type of student, and secondary curriculum taken
Full-time Workers, and Old Curriculum graduates, by students’ undergone analysis. Academic performance is
respectively. There is a significant variance on the part of students’ performance. The proficiency level of the
Mastery Level in the nine areas of Business Mathematics. students based on results of Formative Tests was also a
The results were the basis in the creation of a Remedial consideration. Moreover, the Mastery Level in the nine
Program for Business Mathematics students in areas of Business Mathematics was analyzed to identify
Tagbilaran City College. which were quite challenging to understand and develop a
remedial program for Tagbilaran City College students.
Keywords:- Mathematics Performance, Academic
Performance, Proficiency Level, Mastery Level, Business
Mathematics, Correlational Quantitative Research, Areas,

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II. THEORIES III. RELATED LITERATURE

Sternberg's Theory of Successful Intelligence (1997) Business Mathematics is designed to equip individuals
showed association with arithmetic performance. Intelligent about money and supply them with the resources they have
people achieve objectives with success by finding out the to form informed financial decisions (Russell, 2019).
strengths and weaknesses, then capitalizing on the strengths Business math teaches about the specifics of finance
and fixing or compensating for the weaknesses. Specifically, connected with the ownership and operation of a company
the individual must be creative thus as to return up with and provides helpful advice and single finance-related
novel and helpful ideas; analytical to see that the ideas are knowledge.
good; practical to use those ideas and persuade others of
their value; and wise to confirm that implementation of the The Commission on Higher Education (CHED) issue
ideas can facilitate guarantee a typical sensible through the is the way Mathematics is taught (Van de Watering & van
mediation of positive moral principles. der Rijt, 2006). CHED sets the national mathematics
education curriculum requirements that should be met by all
Kolb's Experiential Learning Theory (1984) and Higher Education Institutions (HEIs) for uniformity in
Piaget’s Cognitive Development Theory (1936) claims that desired learning outcomes and harmony in teaching practice.
learning requires the development of abstract principles that Nevertheless, the program must grow Filipino learners with
can be implemented flexibly in a variety of contexts. Both high achievement and efficiency, quality of life, and pride in
focuses on seeing how students gain knowledge and on their country for quality assurance. Thus, the teaching-
understanding the concept of intelligence. Piaget claimed learning process should be improved.
that students play an active role in the learning process, as
they conduct experiments, make observations, and think Academic productivity serves as the indicator of
about the environment, behaving much like little scientists. students' ability to achieve educational aspirations in the
In addition, students have different paces of learning and the school setting (Salami, 2008). It is the level of expertise
Social Artist Theory of Vygotsky (1978) states this matter. demonstrated in a field compared to the average and
typically calculated using the grade point for an average
Motivation theories such as Edwin Lock's Goal Setting (Torres & Rodriguez, 2006 quoted by Willcox, 2011). At
Theory (1968), and Deci and Ryan’s self-determination the tertiary level, the adaption of CHED Memorandum
Theory (1985) stresses that the degree of motivation Order No. 37 series of 2012 served as the fundamental guide
depends on the type of objectives set and how internal and in assessing students' academic achievement in the
external factors have been handled that influence the process Philippine education system. The policies and guidelines
between identifying goals and the achievement of goals. It stipulated emphasized Outcomes-based Education as an
claims that the degree to which students fulfill these basic approach towards learning which focuses on producing
needs shapes their levels of motivation. Thus, leading to graduates that will meet the acceptable level of knowledge,
completion and deep interest in accomplishing a goal. This skills, and attitudes demanded by their different fields of
was further explained by Pintrich (2003) that self-regulation practice. It also elaborated the considerations of the diversity
is the key towards attaining a goal. It explains that the of learners in the classrooms and the need for varied ways of
learner himself determines the goals of the learning assessing different learning potentials and abilities.
activities and tracks, regulates, and controls the cognitive
and motivational mechanisms to achieve the goals. The Proficiency Level of students can be measured by
assessments done in the classroom. According to Alber
According to Boekaerts&Corno (2005) motivated (2014), formative assessments, rather than being used at the
learners ensure that engaging in the learning task does not end of a unit or course of study, can be used during
result in too much distortion in the his/her well-being. There teaching. There is a risk that teaching will slow if teachers
is considerable research indicating that self-regulatory find the need to re-teach or revisit content that the students
strategies improve learning and achievement (Zimmerman, completely did not understand, but that is why formative
2008). Moreover, research has also shown how self- tests are made.
regulation is related to academic emotions in predicted (i.e.,
positive and negative) ways (Titz, 2001, cited in Pekrun et Learners vary in their type. Some are studying full-
al., 2002). Drawing from the findings of these related time. There are those who are part-time employees that are
studies, they predicted that self-regulation would be usually working and studying at the same time (Si, 2017).
positively associated with positive emotions and Others are also having full-time work in addition to
achievement. They based this hypothesis on assumptions of studying. The challenge for college learners with part-time
the control-value theory of academic emotions, which work is to arrange with the employers regarding their
incorporate assumptions of expectancy-value theory schedule so school and work hours. For full-time workers,
(Weiner, 1992). Thus, self-regulating students who the challenge is greater.
experience enjoyment and pride during the learning task are
likely to value both the task and the outcomes. Thus, they Mathematics is not just a fascinating topic, but also
are more likely to attain higher levels of learning tricky. Several researchers identified a variety of factors that
achievement due to their self-regulation. contribute to students' poor performance in this subject. The
studies of Alpacion et al. (2014) and Korhonen et al. (2014)
found that students' academic performance was found to be
adequate, according to the results. However, Andaya (2014)

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found that 1) student achievements in Math Courses figure were related to assistance relations, which were
(Fundamental Mathematics and Contemporary related to more noteworthy life fulfilment, higher school
Mathematics) are poor; 2) students perform poorly in both grades, and better scholarly conduct. Wang et al. (2010)
subjects; 3) mathematics achievements are strongly found that doing part-time jobs enriches students' varsity
correlated with individual and academic factors and are lifetime and improves their social support network.
moderately correlated with factors of classroom
management and assessment;4) the individual factor and The impact of student employment has positive and
therefore the educational factor has a significant effect on negative results. Byun et al. (2014) found that students' GPA
achievements in fundamental mathematics; 5) the amount is over normal despite the time went through on part-time
one indicator of accomplishment in contemporary work. Be that because it may, in very few cases, the time
mathematics is that the educational factor; 7) the tutorial required to finish off ponders more prolonged than people
factor is that the factor that almost all determines the who do not have part-time employment. This was
achievements of mathematics students. contradicted by the studies of Evan et al. (2014), Richardson
et al. (2014), Wenz & Yu (2010), and Singh & Ozturk
Centered on the Program for International Student (2010) which found that students’ performance was affected
Assessment (PISA) 2009+ and 2012 datasets, the study of negatively. They claimed that most students sacrifice the
Thein (2016) aimed to examine Malaysian students' success study's long-term advantage against the more immediate
in mathematics literacy from gender and socioeconomic financial benefits provided by work, resulting in an agreed
perspectives. In PISA 2012, the results showed that girls decrease in academic performance as a result.
scored about eight points higher than boys in mathematics
literacy. In addition, girls outperformed boys in all three Understanding of Business Mathematics is essential for
mathematical material groups and processes by a wide students of secretarial administration (James, 2013) and of
margin. In PISA 2009+ and PISA 2012, however, the entrepreneurship (Udonsa, 2015). Secretaries execute
proportion of boys in school had no significant interaction routine tasks with great speed, helping to increase job
impact with gender and ESCS at the student level on performance. For entrepreneurs, it gives requisite numerical
mathematics results. However, after monitoring assistance without being able to deal with issues of
socioeconomic status at the student and school level, boys mathematical significance in business. Therefore, the
and girls performed equally well (Tine et al., 2013; paradigm shift in the education system is assumed to be the
Owolabi&Etuk-iren, 2014; Waldman &Aviolo, 2015). On revision of education policies to the entrepreneurial base to
the contrary, several studies found a connection between the resolve youth and graduate unemployment, high poverty
performance of male and female students (Elwan&Alwan, rates, overdependence on foreign products and technology,
2013; Bolarinwa et al., 2016). This studies further claimed and low economic growth.
that females were performing that males.
Bhowmick et al. (2017), in the study Marketing
Other factors affecting mathematics performance were Students' Mathematics Performance: The Mediating Role of
found by several researchers. Bolarinwa et al. (2016) found Math Anxiety on Math Self-Concept and Math Self-
that in the School of Part-Time Studies Day, School of Part- Efficacy, stated that past empirical studies indicate that, in
Time Studies-Regular, School of Part-Time Evening, and general, marketing undergraduates perform poorly in
School of Part-Time Studies Annexes, the study of the quantitative-based operations. This may be due to a negative
strength of the gender relationship is tiny, but it is negatively orientation about the subject. Hyesang et al. (2016) stated
strong in the Full-Time program. Jayanthi et al. (2018), and that mathematics anxiety is related to poor math
Ali et al. (2013) found that age, father/guardian social, performance, which is especially widespread across the
economic status, and regular study hours all significantly world. Current behavioral and psychophysiological research
impact graduate students' academic success. shows that both individual (cognitive,
Laging&Vobcamp (2017) also found that the form of high affective/physiological, motivational) and environmental
school graduation, final school grades, prior experience, and (social/contextual) factors are linked to the math anxiety-
self-confidence are all essential determinants. math performance relation to alleviating the link between
math anxiety and math performance.
A developing number of scholars are working while at
school and to an extent. This urged Darolia (2014) in his Assesments serve as proof of learning. According to
study "Working (and studying) day and night: Brookhart S.M. (2009), classroom assessments aim to
Heterogeneous effects of performing on the tutorial decide students' progress towards mastering the objectives
performance of full-time and part-time students." Utilizing of classroom learning. Most methods of classroom
broadly representative information from the 1997 National evaluation are criterion-referenced, i.e., the achievement is
Longitudinal Survey of Youth, he breaks down the impact assessed against achievement benchmarks, although the
of addressing work and credit fulfillment for school requirements are not always straightforward. This reflects a
understudies within us. Results showed no proof that transition from older approaches that were far more to be
students' grades are stricken by minor work hours, yet that norm-referenced, i.e., by comparing students to each other,
full-time students total fewer credits per term when performance was calculated. This transition took place
expanding work. Other studies yielded similar results. gradually and willingly in some nations, and it has been a
Cinamon (2018), and Triventi (2014) found that social help, deliberate reform in others (Bethell&Mihail, 2005;
number of working hours, and the opportunity to choose to Cumming & Maxwell, 2004). This is opposed to

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standardized testing, where success is always norm- were not proficient in procedural and conceptual skills in
referenced, that is, calculated against the success of other examining questions on sequences and series, differential
students. calculus, and trigonometry. These results suggested that
students left high school without proficiency in these
Buchholtz et al. (2018) and Gerritsen-van et al. (2017) subjects, which made up the majority of the prerequisite
conceptualized the quality of assessment in tertiary mathematics course in engineering and other university
education by providing an overview of the quality of programs. This is in connection to Imam et al. (2014) which
assessment criteria, their impacts, the assessment of the revealed that overall student success in reading
quality of assessment criteria, and the perspectives that comprehension and arithmetic was rated as low mastery.
should be considered when assessing the quality of
assessment. Rakoczy et al. (2019) created and implemented Instructing and understanding arithmetic may be a
a formative appraisal intervention for mathematics massive worry in any instructive framework. Different
instruction in this study and examined whether it affected analysts make significant endeavors to find the explanations
the interest and achievement of students directly and for students' presentation within the subject (Guinocor et al.,
through the understanding of students of the usefulness of 2020). It was discovered that there's an enormous positive
input and their self-efficacy. Path analysis findings suggest high connection between examination directions of the
that in the formative evaluation condition, the feedback was understudies considering their scholarly exhibition regarding
viewed as more beneficial, self-efficacy was more their Graded Point Average (GPA) in Mathematics subjects.
significant, and interest appeared to increase; success in It had been presumed that the examination directions of
learning did not vary between the classes. understudies vary.

Kyaruzi et al. (2019) and Mintra et al. (2009) explored Johnson and Kuennen (2017) defined the student
the influence of the expectations of mathematics teachers' characteristics are most associated with progress,
formative appraisal activities and feedback delivery on their emphasizing the relationship between student math skills
feedback usage and mathematics performance by secondary and course results, as assessed in the course by student
school students. Survey results from Structural Equation grade. In an introductory statistics course, the science
Modeling (SEM) found that the expectations of students of portion of the ACT exam and the math-quiz score are
the quality of teacher feedback delivery and perceived essential to success, as are student GPA and gender. Across
scaffolding positively predicted the use of feedback by course styles and teachers, this outcome is robust. These
students, while perceived monitoring predicted harmful use findings are relevant for the creation of curricula, course
of feedback. Van de Watering, G., & van der Rijt, J. (2006) material, and prerequisites for the course.
found that students tend to be stronger estimators of the
complexity of objects. Furthermore, the correlations Noureen& Sheikh (2016) aimed to create a problem-
between the expectations of students on difficulty levels of solving test for students in class six and evaluate their
evaluation items and their performance on the evaluations problem-solving abilities. The Framework of Mathematics
were examined. The results show that the students who Assessment, created by the National Assessment of
performed the best on the evaluations most underestimated Educational Progress, is used to create a test (NEAP). The
their success. average student score in Algebra is higher than in any other
subject, while performance in Ratio and Proportion is poor.
Learning in the new normal is done online. Faber et al. As a result, students have average problem-solving skills in
(2017), and Alday&Panaligan (2010) investigated the variables and multiples, geometry, integers, knowledge
impact of a digital formative assessment instrument on the handling, linear equations, and whole numbers.
achievement and motivation of mathematics in primary
education in grade three (n schools = 79, n students = 1808). Masui (2012) aimed (a) to further explain the role of
The intensity of use measurements by students support the study time in academic performance while taking under
results observed on the achievement and motivation of consideration student characteristics (e.g., gender, prior
students. Also, for high-performing students, achievement domain knowledge) within the setting of the active,
effects were higher. assignment-based method at Hasselt University
(Belgium)(b) to research the link between a range of
Being proficient in mathematics includes being a characteristics of the scholar and therefore the course and
strategic and analytical thinker and problem solver, study time. Course characteristics were good predictors in
possessing rich and linked mathematical knowledge, and terms of study time. Waldman &Aviolo (2015) also found
having productive mathematical beliefs and dispositions that experience, occupational type, and age, race accounted
(Schoenfeld, 2015). In the Common Core State Standards for a significant amount of variation in test results.
for Mathematics, this extensive collection of mathematics
objectives is central. Dhlamini&Luneta (2016) studied the
degree of mathematical proficiency shown by grade 12
learners in response to matric mathematics examination
questions in the Gauteng Province of South Africa. Results
showed that learners were most proficient in examination
questions on analytical geometry that measured only
procedural information on all four subjects. Most students

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IV. THE PROBLEM  Academic Performance of the Students in Business
Math; and
The main thrust of the study was to determine the  Proficiency Level.
Mathematics Performance of Tagbilaran City College HO2: There is no significant degree of correlation
Students, Tagbilaran City, Bohol, AY 2020 - 2021. The between Proficiency Level and the Academic
findings of which served as the basis of proposing a Performance of the Students in Business Math.
remedial program. Specifically, it sought to answer the HO3: There is no significant degree of difference
following questions: between the students’ performance in Business
1. What is the profile of the students in terms of: Mathematics when grouped according to:
 age;  sex; and
 sex;  program taken.
 program taken; HO4: There is no significant degree of variance on the
 type of students; and students’ performance in Business Mathematics when
 secondary curriculum taken? grouped according to:
2. What is the Academic Performance of the students in  age;
Business Mathematics?  type of students; and
3. What is the Business Mathematics Performance of the  secondary curriculum taken.
students based on the results of formative tests as to the HO5: There is no significant degree of variance in the
following: mastery level of the nine areas in Business Mathematics.
 Proficiency Level; and
 Mastery level in the different areas V. METHODOLOGY
 Fractions, Decimals, and Percent;
The study employed quantitative research method
 Ratio and Proportion; using formative tests involving the nine main areas of
 Markup, Markdown, Discount; Business Mathematics as reflected in the Course Syllabus
(A.Y. 2020 – 2021). Purposive random sampling was also
 Interest; used since only those students taking Business Mathematics
 Mortgage and Amortization; were selected. Documentary analysis was utilized in
obtaining the Academic Performance of the students.
 Commission;
The study was conducted at Tagbilaran City College,
 Salaries and Wages;
located at Satellite Road, Dampas District, Tagbilaran City,
Bohol. It is a Local College that started its operation last
 Depreciation; and
August 2019 and is offering B.S. Entrepreneurship, BS
 Analysis and Presentation of Business Data?
Office Administration, and B.S. Tourism Management.
4. Is there a significant degree of relationship between
students’ profile and the following: There were 256 respondents comprising 126 (out of
 Academic Performance of the students in Business 210) BS Entrepreneurship and 130 (out of 218) BS Office
Math; and Administration first-year students of Tagbilaran City
 Proficiency Level? College. Only non-ABM, old curriculum, and ALS
5. Is there a significant degree of correlation between graduates were included. It was ensured that they were
Proficiency Level and the Academic Performance of the taking up Business Mathematics in the first semester of AY
Students in Business Math? 2020 – 2021. The respondents were randomly determined
6. Is there a significant degree of difference between the based on the submitted formative tests' answers in MS
students’ performance in Business Mathematics when Teams App. Moreover, only those students who answered in
grouped according to: the three formative tests were counted as respondents.
 sex; and
 program taken? Three sets of multiple-choice item tests were crafted,
7. Is there a significant degree of variance on the students’ all covering the nine areas of Business Mathematics. The
performance in Business Mathematics first questionnaire included the students’ profile as well. The
when grouped according to: crafted questionnaires undergone pilot testing and were
 age; validated using the Cronbach’s Alpha Test of Reliability.
 type of students; and Results of the Pilot tests were as follows: Test I = 0.69, Test
 secondary curriculum taken? II = 0.78, and Test III = 0.86.
8. Is there a significant degree of variance in the Mastery A. Data Gathering Procedures
Level of the nine areas in Business Mathematics? Permission was asked from the University of Bohol,
9. Based on the findings, what remedial program could be Vice-President on Academics, the UB Dean of Graduate
proposed? Studies, the Officer-in-charge of Tagbilaran City College,
Null Hypotheses the Academic Program Head (BS OAd and BS En), and the
HO1: There is no significant degree of relationship Business Mathematics Instructors for the conduct of the
between students’ profile and the following: study. The distribution of questionnaires was done online,
using the MS Teams App. Students answered each

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questionnaire for one hour, after which submissions were Mathematics, provided that anonymity and confidentiality
received. Each response was acknowledged. shall be considered. Respondents were informed of their
right to accept or reject their participation in the study
B. Ethical Considerations voluntarily and stop answering the tool at any point if they
The study undergone ethics review by the UB- REC. feel their rights are being violated. The researcher's contact
Permission letters were then sent to the TCC Administration details were included in the letter of consent if they have
for the gathering of data. The "Do–no harm" was upheld issues during and after the data gathering. To avoid the
during the entire conduct of the research. The respondents spread of the Covid-19 virus, questionnaires were sent
were sent letters that contained the procedures and through MS Forms uploaded in the MS Teams App instead
considerations taken in the conduct of the study. It also of a hardcopy.
contained the guidelines in answering the questionnaire
based on their knowledge of the topics in Business

C. Statistical Treatment
The profile of students was expressed in terms of simple percentage and ranking. Descriptive statistics like mean and standard
deviation were used to present the students’ academic performance. It was then analyzed based on the institutions’ grading system
as shown:

Proficiency Level based on the results of the Formative Tests were solved using simple percentages and ranking and
were interpreted as shown:

The mastery level in the nine areas of Business Mathematics were examined based on the following table:

To determine if there is a significant relationship

between students' profile and academic performance and To determine the variance in the students' performance
students' profile and proficiency level, chi-square and in Business Mathematics when grouped according to Age,
Pearson Correlation were used. The obtained p-values were Type of Students, and Secondary Curriculum Taken, the
compared against a 0.05 level of significance. Kruskal-Wallis Test was used.

Data on proficiency level and academic performance Since most of the results of the Normality Test in the
revealed a skewed distribution. Thus, the Spearman-rho nine areas were normal, ANOVA was used to determine the
Correlation was used to ascertain whether there is a variance in the mastery level of the nine areas in Business
significant degree of correlation between proficiency level Mathematics. Furthermore, Scheffe's Test was done to
and the students' academic performance. The obtained determine the differences between the means.
Spearman-rho ratio was checked at a 0.05 level of
significance. VI. RESULTS AND DISCUSSIONS

Mann-Whitney U test was used to determine the Profile of the Students. The following tables show
difference between the students' performance in Business the profile of the respondents in terms of Age, Sex,
Mathematics when grouped according to Sex and Course Program, Type of Student, and Secondary Curriculum
Taken. Taken.

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Out of the 256 first year college students, 235 Guita& Tan (2018), which stated that Filipinos perform
(91.80%) aged 18 – 21. It is followed by 12 (4.69%) aged 22 below the standards.
– 25, five (1.95%) aged 26 – 29, and four (1.56%) aged 30
and above. This means that most students are aged 18 – 21. Mastery Level in the Different Areas. The result
There were 204 (79.69%) females, and 52 (20.31%) males. showed that the area Presentation and Analysis of Data (A9)
This signifies that most of the respondents are female. Based got the highest rank with the interpretation Almost Mastered
on the program, 130 out of 256 (50.78%) students took BS at 79.79% Mastery Level. This implies that students had an
Office Administration, and 126 out of 256 (49.22%) were almost sufficient understanding of analyzing and
taking BS Entrepreneurship. 155 (60.55%) were full-time interpreting data from tables and graphs, fundamental to
students, 82 (32.03%) were part-time workers, and 19 statistics. This is connected to Kaplan et al. (2014) that
(7.42%) were full-time workers. This implies that most of students have basic knowledge about the word statistics, but
the students engage in full-time online learning. There were with varying depths of understanding in its content; but is
237 (92.58%) who graduated in the K-12 Curriculum, 15 negated by Elwan&Alwan (2013), stating the poor
(5.86%) were products of the Old Curriculum, and 4 performance of students in statistics.
(1.56%) were from ALS. This implies that only a few
students have not undergone Senior High School. The second in rank is Fractions, Decimals, and
Percentages (A1), which is Slightly Mastered at 60.52%
Academic Performance of the Students in Business Mastery Level. This means that fractions are quite mastered,
Mathematics. The data revealed that the highest academic but students need to improve performance in it. Yuanxin
grade obtained by the students was 1.2, which means (2017) stated the importance and applications of fractions in
Outstanding, while the most minor grade obtained was 3.0, everyday living, such as baking/cooking and estimating
which means Meets Expectation. The average grade of the time. Thus, the area should be mastered by students.
students was 1.997 and fell in the range of 1.8 – 2.1, which
was generally interpreted as Satisfactory. This result Meanwhile, seven areas were Not Mastered based on
suggests that students' academic performance is at an the Mastery Level: Commission (57.23%), Salaries and
average level. This is supported by the study of Alpacion, et Wages (55.99%), Ratio and Proportion (52.03%), Markup,
al. (2014), which revealed that the students' academic Markdown, Discount (49.40%), Mortgage and Amortization
performance was satisfactory. However, this was negated by (49.19%), Interest (44.87%), and Depreciation (41.20%).
the findings of Andaya (2014), which showed that students' Among these areas, the area of Depreciation was the least
performance in Math courses is generally poor. mastered by students. This result suggests that the students
performed at a below-average level. This result coincides
Proficiency Level. The result revealed that the with Andaya (2014) that students’ performance in Math
minimum score obtained from the formative tests taken was courses is generally poor. It also means that students have
36, which was equivalent to 24% and was classified as no mastery in seven out of nine areas in Business
Beginning Proficiency. The maximum score was at 143 or Mathematics. Thus, a remedial program is needed,
95.3%, which falls under Exceptionally Proficient. The especially in those areas where students show no mastery.
mean score was 82.0781, which falls between 50% – 59%
and is interpreted as Minimal Proficiency. This means that Relationship between Profile and Academic
majority of the students have little to no proficiency in Performance. Results revealed an insignificant relationship
Business Mathematics based on their scores in the between the students' Academic Performance in Business
Formative Tests taken. This supports the finding of Mathematics and the age, type of student, and secondary
Dhlamini&Luneta (2016) that students were not proficient curriculum taken by students. This means that students Age,
in examination questions both for conceptual and procedural Type, and Secondary Curriculum Taken cannot be
knowledge in Mathematics. Also, this is coinciding with associated with their Academic Performance in

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ISSN No:-2456-2165
Mathematics. Meanwhile, a significant relationship was Academic Performance can be associated with Sex and the
obtained between Sex and Academic Performance and Program of the students.
Program and Academic Performance. This implies that

In terms of age, the findings of Owolabi&Etuk-Iren from the various curriculums. The result opposed the
(2014) that students’ ages are insignificant to performance findings of Laging and Vobcamp (2017), which revealed
in mathematics. On the other hand, Waldman and Avolio that the type of school graduation is an essential
(2015) found a significant association of students’ ages to determinant of mathematics performance.
mathematics performance. Johnson and Kuennen (2017),
which states a positive association between sex and Relationship between Profile and Proficiency Level.
performance. Thein (2016) also supported this finding. Results exposed a significant relationship between the
However, Noureen& Sheikh (2016) contradicted the result Proficiency Level of the students and the Age, Program,
and stated that sex has no relation to students’ mathematics and Type of Student. It implies that retention is affected by
performance. Korhonen et al. (2014) stated a positive students' age (Waldman and Avolio, 2015). Students'
association between the students’ program, and proficiency level is also associated with the Program they
performance. This was further proven by Andaya (2014) have taken (Korhonen et al., 2014). The Proficiency Level
that stated a positive correlation between the profile of was also due to the student's type, whether Full-time, Part-
students and academic achievement. Based on the type of time Worker, or Full-time Worker (Cinamon, 2018).
student, Darolia et al. (2014) found that work cannot be
associated with students’ achievement. Byun (2014) and On the contrary, an insignificant relationship was
Wang (2010) also found no association between type of obtained between Sex and Proficiency Level, and
student and academic performance. On the contrary, Secondary Curriculum Taken and Proficiency Level. This
Cinamon (2018) found that the freedom to choose the implies that Academic Performance has no relationship to
number of hours at work and the nature of work associates their sex and High School Curriculum Taken. These results
to positive performance. Similar findings were revealed by are supported by Noureen& Sheikh (2016) studies that sex
Triventi (2104), Richardson (2014), and Wenz and Yu has no relation to students' mathematics performance and
(2010) that students’ time and nature between work and Imam et al. (2014), which revealed no association between
study have an impact on their mathematics performance. the academic performance of students who have graduated
Imam et al. (2014) that revealed no association between the from the various curriculums.
academic performance of students who have graduated

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Volume 7, Issue 6, June – 2022 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165
Correlation between Proficiency Level and Academic Performance.The correlation between proficiency level and
Performance of the Students in Business Mathematics. The academic performance was proven by the study of
computed p-value, 0.000, is lesser than the 0.05 level of Guinocor (2020). In addition, the result supports the
significance (2-tailed). This suggests rejection of the null findings of Faber (2017) and Johnson and Kuennen (2017),
hypothesis and denotes a significant degree of correlation which stated that obtaining high formative test results leads
between Proficiency Level and Academic Performance of to higher grades. Thus, the students' Academic
the Students in Business Mathematics. The obtained r- Performance signifies retention towards the topics tackled
value (-) 0.571 indicates a moderate negative correlation. in the areas of Business Mathematics.
The negative correlation implies that as students' grades
decrease, the higher is their academic performance.
Furthermore, it indicates that students with High
Proficiency are likely to have High Academic
Performance. In the same sense, it implies that students
with Low Proficiency levels are also Low in Academic

Performance of the Male and Female Students. and female students. It was also found that females have a
The results revealed that the p-value on the academic lesser mean than males. Since tertiary grades indicate
performance of male and female students is 0.001, which higher performance for lesser values, then females
is lesser than the 0.05 level of significance. Thus, received higher grades than their male counterparts. Thus,
rejecting the null hypothesis. It means a significant females are better than males in terms of academic
difference between the academic performance of the male performance.

The result supports Bolarinwa et al. (2016), which male and female students. This result was supported by
revealed that female students performed better than male Thein (2016) through tests to measure Math Performance
students in Business Mathematics. However, Thein (2016) between male and female students, which obtained no
concluded that boys and girls are performing equally in significant difference in the performance of the male and
mathematics based on various aspects. On the other hand, female students.
the obtained value on the proficiency level of the male and
female students is 0.092, which is greater than 0.05. This Performance of the BS OAd and BS En Students. The
implies that the null hypothesis cannot be rejected, and no result showed that the obtained value for both Academic
significant difference is found in the proficiency level of Performance and Proficiency Level of the two programs is
0.000, which is smaller than the 0.05 level of significance.

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ISSN No:-2456-2165
This indicates the rejection of the null hypotheses and that than the BS Entrepreneurship students. In connection, BS
a significant difference is found in both the Academic OAd students are more proficient than BS En students.
Performance and Proficiency Level of the BS OAd and BS This implies further that BS OAd students have better
En students. Since tertiary grades indicate lesser retention than the BS En students. Bhowmik (2017)
performance for bigger figures, it revealed that the BS supported this, which found that marketing students
Office Administration students had obtained better grades perform poorly in arithmetic based on examination results.

Variance on Students’ Performance in Business implies that there is variation in mathematics performance
Mathematics when Grouped According to Age, Type of among students and the curriculum taken in high school.
Student, and Secondary Curriculum Taken. The results Garbo et al. (2019) supported this, which stated that the
revealed that there is no significant variance in Students’ type of student and the curriculum taken impact Business
Performance when grouped according to Age. Thus, no Mathematics’ performance.
matter how young or old a student is, performance does not
vary. This was found to be in congruence with the findings
of Owolabi&Etuk-Iren (2014) that students’ ages are
insignificant to performance in mathematics.

On the contrary, a significant variance was found in

Students’ Performance when grouped according to the
Type of Student and Secondary Curriculum Taken. This

Variance in the Mastery Level of the Nine Areas in Based on the results, the following show a significant
Business Mathematics. Results revealed that the f-value of degree of variance among the means: Area 2 (Markup,
8.448 with a p-value 0.000 is lesser than the 0.05 level of Markdown, Discount) and Area 9 (Analysis and
confidence. This implies the rejection of the null Presentation of Data), Area 3 (Ratio and Proportion), and
hypothesis and concludes a significant degree of variance Area 9 (Analysis and Presentation of Data), Area 4
among the means on the Mastery Level in the Nine Areas (Interest) and Area 9 (Analysis and Presentation of Data),
of Business Mathematics. Furthermore, Post hoc Test Area 5 (Commission) and Area 9 (Analysis and
(Scheffe’s) was done to locate the areas of differences Presentation of Data, Area 8 (Depreciation) and Area 9
among the means. (Analysis and Presentation of Data), and vice versa. The
Analysis and Presentation of Data (Area 9) was determined
to have the majority of mean differences with other areas.

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Volume 7, Issue 6, June – 2022 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165
This is because the area with the highest mean is expected  There is a significant difference between the academic
to have a variance towards the area/s with the lowest performance of the male and female students. Females
means. On the other hand, the unmentioned areas were overpowered their male counterparts. However, there is no
found to have insignificant differences in the means. This significant difference between the proficiency level of the male
and female students, which means male and female students have
is because these areas were similar in terms of Mastery
the same level of proficiency.
Level (Not Mastered).  There exists a significant difference between the academic
performance and proficiency level of the BS OAd and BS En
VII. CONCLUSIONS students. BS OAd students overpowered the BS En students both
in Academic Performance and Proficiency Level.
Based on the findings of the study, the researcher arrived
 There is no significant variance in the academic performance and
at the following conclusions: proficiency level of the students when grouped according to Age.
 The majority of the respondents in this study are aged 18 – 21 Academic Performance and Proficiency Level do not vary among
and are females. Most students are taking BS Office different age groups.
Administration and are full–time students. In addition, most of  A significant degree of variance exists in the academic
these students were graduates of the K – 12 Curriculum. performance and proficiency level among the three types of
 Students’ average grade was 1.997, and it is generally interpreted students. Full-time workers obtain the highest academic grades
as Satisfactory. This means that students perform at an average and proficiency level compared to Part-time Workers and Full-
level in terms of Academic Performance in Business time Students, which means they were able to balance work and
Mathematics. study.
 The students’ Proficiency Level based on the results of the  There is a significant variance between the academic
Formatives Tests Taken is interpreted as Minimal Proficiency performance and proficiency level of the students who graduated
with a mean score of 82.0781 (54.7%). This implies that the from different curriculums. Old curriculum graduates dominated
majority of students have little to no proficiency in Business in both Academic Performance and Proficiency Level in
Mathematics based on their scores in the Formative Tests taken. Business Mathematics.
 The area Presentation and Analysis of Data was Almost
Mastered and were the highest among the nine areas. Fractions,
 There is a significant variance on the Mastery Level in the nine
areas of Business Mathematics. Furthermore, the multiple
Decimals, Percent was Slightly Mastered. The majority of
comparisons using Scheffe’s Test show significant variance in
students’ lack mastery in seven out of nine areas in Business
the means on the area Analysis and Presentation of Data to
Mathematics within which, Depreciation is the least mastered.
Markup, Markdown, Discount; Ratio and Proportion; Interest;
 There is an insignificant relationship between Age and academic
Commission; and Depreciation.
Performance. This denotes that Age cannot be associated with
Academic Performance in Business Mathematics.
 A significant relationship exists between sex and academic VIII. RECOMMENDATIONS
performance. Sex can be associated with the Academic
Performance of the Students in Business Mathematics. The researcher has come up with the following plausible
 There is a significant relationship between the program and recommendations based on the findings and conclusions of
academic performance. Program taken can be associated with the study.
Academic Performance in Business Mathematics.  Remedial classes in mathematics should be strengthened
 An insignificant relationship exists between the type of student to address the academic needs of low-performing students.
and academic performance. Type of student cannot be associated  The timeframe for the various areas in Business
with Academic Performance in Business Mathematics. Mathematics should be adjusted to address those areas
 There is no significant relationship between secondary with no mastery, with the Program Head for BS
curriculum taken and academic performance. This denotes that
Entrepreneurship and BS Office Administration.
secondary curriculum taken cannot be associated with Academic
Performance in Business Mathematics.  The institutions’ guidance center is encouraged to continue
 A significant relationship exists between Age and proficiency counseling activities that develop students’ stability in all
level. Age can be associated with Proficiency Level in the courses with the approval of the Program Heads in the
Formative Tests taken. corresponding programs.
 There is no significant relationship between sex and proficiency  Mathematics instructors should plan strategies to increase
level. This denotes that sex cannot be associated with Proficiency students’ Performance in Mathematics, focusing on
Level in the Formative Tests taken. retention and mastery.
 There is a significant relationship between program and  Regular feedbacking and consultation between the subject-
proficiency level. Program taken can be associated with
teacher and students may intensify to improve
Proficiency Level in the Formative Tests taken.
 There is a significant relationship between the type of student
collaboration regarding academic Performance and
and proficiency level. Type of student can be associated with proficiency level of those struggling in mathematics. BS
Proficiency Level in the Formative Tests taken. Entrepreneurship students should know the solutions to
 There is no significant relationship between secondary problems given and be aware of word clues that may help
curriculum taken and proficiency level. Secondary Curriculum them understand the subject.
Taken cannot be associated with Proficiency Level in the  It is suggested that the findings and proposed remedial
Formative Tests taken. program of this study be presented and implemented to
 There is a significant negative moderate correlation between school authorities, teachers, parents, and students for
Proficiency Level and Academic Performance in Business
information, reflection, and decision-making.
Mathematics. Since tertiary grades indicate higher performance
for lesser values, students with small grade values have higher
proficiency and vice versa.

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Volume 7, Issue 6, June – 2022 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165
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