The LEDGER Vol. 24 Issue 1

THE

LEDGER

The Official Newspaper of the University of Santo Tomas Junior Philippine Institute of Accountants - The Ledger Volume 24. Issue 1 | September 2021 to December 2021

TheLedger.USTJPIA

_theledger

LEDGER

NEW THOMASIAN ACCOUNTANTS SECURED THE DECEMBER 2021 CPALE JOHN DAVID G. CADAY

THOMASIAN DELEGATES BAG AWARDS IN ASSET 2021 HANNAH JOYCE V. ANDAYA

Senior AMVians Charlene Mae Jusi (4A2) and Erika Mae David (4A1) won multiple awards in the 19th Accountancy Students' Seminar and Extra-Curricular Training (ASSET) held on November 12-14 and 20-21, 2021.

A total of 50 esteemed delegates participated in the nationwide accountancy students' summit.

Jusi of Team Rad1cals prevailed as the SGV & Co. Case Competition Champion, while David of Team Royal3s landed second. Fivemembered groups displayed their entrepreneurial potential in realworld business cases by coming up with innovative solutions.

WHAT TO EXPECT IN UST-JPIA FOR FEDERATION YEAR 20212022 JAMEELA ALYONNA B. CRUZ

THE

NEWS

UST-AMV College of Accountancy obtained a 39.22% passing rate in the December 2021 Certified Public Accountant Licensure Exam (CPALE), with a total of 40 new Thomasian CPAs securing their titles out of 102 aspirants. This is lower from the 57.69% passing rate last October 2021.

Out of 72 first time takers, 21 passed, 42 failed, and 9 were conditional examinees. On the other hand, among the 30 retakers, 19 were successful in their attempt, while 11 fell flat of the passing mark.

Furthermore, the national passing rate increased by a significant margin from 15.25% (361 successful examinees out of 2,367 examinees) last October 2021 CPALE to 21.87% or 318 passers out of 1,454 this December.

and top performing school this year, with schools unable to meet the criteria of 50 or more examinees passed and with at least 80% overall passing percentage for the latter; as per Commission Resolution No. 2017-1058 (C) series of 2017.

The tests were conducted from December 16 to 18 in Manila and in PRC Rosales by the Board of Accountancy.

The examinees from the National Capital Region (NCR) were originally designated to partake in the October CPALE, however, ​The PRC released the official list due to the extension of the of the CPA Licensure General Community Quarantine Examination passers last Alert Level 4 in Metro Manila, the PRC (Professional Regulation December 29, 2021. board examination was Commission) declared none to postponed and rescheduled. have qualified for topnotcher David and her group recommended a partnership with the government and a foreign and domestic expansion for the other subsidiaries, emphasizing the synergies of subsidiaries in the said solutions.

"The case was about a holding company and its subsidiaries. Each subsidiary had its own issues, so we had to come up with a solution for each while directing the optimal growth strategy for each of them considering their external and internal environments as well as their financial capability since the case setting was after the COVID19 pandemic and African swine fever which gravely affected one of the subsidiaries," David said.

Meanwhile, Jusi's team focused on what tactics the company should employ, such as managing its workforce and maximizing output by utilizing its resources efficiently.

"We also weighed using matrices whether the company must immediately grab the opportunity towards expanding internationally or postpone it for a while in order to prioritize stabilization of the company's local operations. this case, we chose the latter, but without disregarding the promising opportunity in that globalization The University of Santo Tomas Junior Philippine Institute of Accountants (UST-JPIA) gathered its members through “La Isla JPIA: Glow of the Tropics,” a general assembly conducted on October 30, 2021 via Zoom Meetings. It has been a tradition for UST-JPIA to host an annual convention that would introduce its operational plans and accomplishments for the academic year.

could provide that's why we 'Clutch Award' they gave me," have attached a timeline Jusi said. showing that we will gradually expand the company's David shared that she operations," Jusi added. researched about the companies in preparation for the first two Moreover, David and Jusi, days of the convention. along with their teams emerged as 2nd Runner-Up and 3rd "I believe ASSET has successfully Runner-Up in the Accounting reached its objective of Quiz Bee, covering subjects holistically training us today so from the Certified Public we can master tomorrow - not Accountant Licensure just as accounting students in Examination (CPALE). the present but especially as the country's accounting Qualified teams were given professionals in the future," four hours to discuss the case David added. and prepare for the pitch deck and presentation and a 20To arrive at the Top 50 minute allotted time for the delegates, applicants underwent actual presentation and the an essay portion, a one-hour question-and-answer portion. online exam, a one-on-one interview, and were ranked Jusi revealed that her according to their academic and previous experiences in case extra-curricular performance. competitions and quiz bees helped her prepare for the ASSET is a student-organized summit. training convention by the University of the Philippines "I had my doubts, especially Junior Philippine Institute of since I am more used to Accountants (UP JPIA). Lineup of business-related stuff, but I events included Corporate thought that I wouldn't see Roadshows, Corporate Talks, what's on the other side of the Mixer, Interview Simulation, Quiz door if I won't open it. For that Bee and Case Competition. reason, I took the leap of faith and registered twenty-minutes before the deadline, which UPJPIA confirmed that I'm the last person who filled up the forms, making me deserving of the assembly is an avenue for the organization to meet its members before it conducts its future projects.

“Apart from introducing you [the members] to JPIA’s operational plans and accomplishments, we [UST-JPIA] also want the assembly to serve as a quick escape from our academics and personal responsibilities,” Manginsay said. events that catered to the holistic progress of its members UST-JPIA President Marianne For the first semester of A.Y. and the AMVian community.

Manginsay emphasized in her 2021-2022, the UST-JPIA cont. on next page opening remarks that the launched internal and external

PUBLICATION MATERIAL/ FAITH DANGGALAN

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VOLUME 24. ISSUE 1 SEPTEMBER 2021 TO DECEMBER 2021 excellence, professional competence, and social The internal events conducted by involvement. the organization include recruitment fairs, sign-ins, Academic competitions will also through the leadership webinars, position- commence specific trainings, committee Accounting Pool. These events tryouts, and accounting tutorials. will include the 1st Alfredo M. UST-JPIA also commenced the JPIA Velayo Cup Jr., 16th Alfredo M. League Season 1 along with the Velayo Cup, and 3rd Ultimate Accounting Quiz inauguration of Apolaki Alliance, Junior its newest committee for E-sports. Showdown.

cont. from page 2

To expand its social media reach, UST-JPIA created a YouTube channel for its audiovisual promotions. In its second season, the Ledger Committee released its pilot episode for The Ledger TV. Meanwhile, the UST-JPIA Community Service & Environment Committee published its first newsletter for the academic year through the organization’s social media accounts.

UST-JPIA will also serve as the host school for the 17th Charlwin Cup, a national competition that features qualified participants who previously won in quiz bees accredited by National Federation of Junior Philippine Institute of Accountants.

NFJPIA-NCR HOLDS BEACON 2021

According to NFJPIA-NCR Regional Council President, Mary Joyce E. Cristobal, holistic development should be one of their main objectives as future professionals, noting that BEACON will be a great avenue for them to acquire new skills and enhance their work capabilities.

Under the supervision of its committees, UST JPIA will also initiate non-academic competitions such as the Committee Cup, 2nd Literary & Arts Competition, and the firstever UST JPIA’s Next Top Model, an online pageant that will showcase the beauty and talent of JPIAns.

It was also emphasized in the accomplishment report that UST-JPIA has partnered with firms that will provide in-kind contributions.

The benefits include merchandise, event support, major academic cup questions, business cases, and In coordination with partner plaques or medals. communities, the organization will also spearhead Regenerate: Manginsay invited members to Strengthening the New Era of partake in the organization’s Accountants, a community upcoming plans. development project of the UST JPIA Community Service & Environment Committee, which will serve as a refresher course for graduating students who will enroll in a review school but are struggling financially.

Moreover, the organization is expected to launch 3Bs: Basic Bookkeeping for Beginners, JPIA Meanwhile, UST-JPIA Treasurer Talks: The Webinar Series, and Jovie Mae Arbutante Start Up: A Guide in Establishing underscored in her report that the no-membership-fee Other than its participation in Business. mandate from the Office for national events and regional assemblies, the UST-JPIA also sent It will also organize APEX 2022: Student Affairs (OSA) has been representatives to external events Accountancy for the People in effect since last year. hosted by other local JPIA Expo, a threefold project that comprises accountancy and “It is the second time that we chapters. business symposium for high did not charge membership fee The organization also introduced school students, accounting and as per the memorandum issued finance conference for by the Office of Student Affairs, another cluster of events for the next semester. These projects undergraduate students, and wherein the collection of were initiated in line with the webinars about the future of membership fee and other fees standards and such as solicitation, fund raising, organization’s commitment to accounting and selling activities will be promote a culture of academic profession. ddddddd dddd

JOHN DAVID G. CADAY

Aspiring accountants partake in National Federation of Junior Philippine Accountants – National Capital Region’s (NFJPIA-NCR) flagship event entitled “Building Exemplar Accountants Convention (BEACON) 2021” held from November 6 to December 12 through Zoom Meetings and Facebook Live. The event aimed to awaken the potential of its members and to promote academic success, exceptional leadership, and socio-civic involvement by hosting a variety of academic, nonacademic, and leadership programs throughout the federation year.

The first of the nine sub-events of the conventions formally commenced last November 14 with the Financial Literary Seminar, streamed through NFJPIA-NCR’s YouTube channel.

With the theme “Defining Life Goals and Acquiring Positive Money Interest,” the seminar gave participants a chance to reflect and improve their personal finances and improve their financial decision making skills.

It then launched its first academic competition for the federation year through the 5th Seed Cup wherein 35 teams across the capital region participated and faced off in a thrilling quiz bee showdown.

suspended until further notice,” Arbutante expounded.

“We highly encourage everyone to participate in our future projects because we do it not for our benefit as the executive board, but for the holistic development of all members of UST JPIA,” Manginsay said.

auditing firms and review Excellence Online Review centers, gaining an in-depth Center formally closed the understanding of the event last December 12, noting professional work environment that these activities will help in each firm. prepare students or the boards by somehow compelling you to “Being accounting students and study or review. He also added JPIA members, we always look that the non-academic events for opportunities to thrive. The will test the audience’s line-up of events is well-thought character, patience, capabilities, out and curated to help you and ability to think creatively. explore the professional world you are about to enter” said The event was held in Diana Rose De Mesa, a partner partnership with Region 5, from KPMG R.G. Manabat & Co. Region 6, Region 7, and Region 11 NFJPIA Councils and Aside from the aforementioned sponsored by KPMG R.G. activities, the project heads also Manabat & Co. and Real prepared co-curricular activities Excellence Online Review such as JPIAN Hits, Hataw Galaw Center.

JPIA, the 7th Literary and Arts Festival, the Greatest JPIA Show, Anna Thalia A. Yago of UST-JPIA and the very first installment of and Regional Vice President for a creative workshop which Finance spearheaded the focused on cultivating the execution of the event along students’ talents as well as their with project co-head Grant Bren hobbies.

M. Maala, Regional Chief Presidential Associate.

Anchored on the theme “VIRUS: Vaccine Information and Radical Unraveling of Self,” NFJPIA also launched the first installment of its Project Binhi last November 30 in an attempt to advance the nation’s progress in the pandemic.

The convention also featured other academic events through the Corporate World Tour held last November 20-21, 2021. Mr. Vincent Garcia, Participants virtually visited Representative from Real

PAGE DESIGN / ANGELA BAUTISTA

LEDGER

UST JPIANS EARN PODIUM FINISHES IN 7TH LITERARY ARTS FESTIVAL JAMEELA ALYONNA B. CRUZ

“Fatima is a child star. An achiever growing up; so dahil doon, she’s anxious and pressure-driven all the time.

Personally, this concept hits home especially being in AMV where there is so much pressure to do great kaya rin we decided to interpret the prompt that way,” Delos Reyes said.

THE

NEWS The University of Santo Tomas Junior Philippine Institute of Accountants (UST-JPIA) bagged awards from the 7th Literary Arts Festival (LAF), an event spearheaded by the National Federation of Junior Philippine Institute of Accountants-National Capital Region (NFJPIA-NCR) on November 27-28, 2021.

The short film, “Fatima,” scored first runner-up in the Short Film Making Competition. It also won Best Picture and Best Original Screenplay.

Juan Miguel Delos Reyes, Director of Fatima explained that the film’s purpose was to inspire and to motivate students, particularly those who are having a hard time due to pressure and expectations.

HANNAH JOYCE V. ANDAYA

Delos Reyes was awarded Best Director for the 6-minute film.

His team included Trixie Cuevas and Michelle Baldesancho (actresses); Angela Antonette Bautista, Samantha Fatima Creencia, and Yzabelle Kristiane Francisco (scriptwriters); Bernadette Marzal, Jose Joey Bitancur, and Maria Isabel Tiongco (editors); and Bernadette Clarisse Morilla (head of set and costume design).

UST-JPIA also ranked first runner-up in the Regional Tour Competition.

Participating members were Simon Peter Malicdem, Mary Madeline Rosete, and Audrey Nicole “The theme of the short film Mondoñedo. competition was ‘Para kanino ka bumabangon?’. So from there, Members from the UST-JPIA we brainstormed on different Production Team collaborated storylines and ended up with a and placed 2nd Runner-up in girl named Fatima. Fatima is a the Dub-it Credit Competition. child star. An achiever growing The group consists of Angelika up, she expects a lot from herself Marie Dumling, Sharon Yuen Kei and the problem is that her Lau, Marie Elisse Romano, expectations are not being met Althea Elkana Logico, and Alexa come college. So dahil doon, Denise Ramos. she’s anxious and pressuredriven all the time. Personally, Faith Danggalan won first this concept hits home especially runner-up in the Digital Poster being in AMV where there is so Making Competition while much pressure to do great kaya Dumling placed second runnerGraphic design, literature, and broadcasting classes entitled “Diversify: Literature and Arts Alternative Classes” was held by the University of Santo Tomas Junior Philippine Institute of Accountants (UST-JPIA) last Nov. 19, 2021 via Zoom Meetings.

JPIANS PARTAKE IN LITERATURE AND ART CLASSES

rin we decided to interpret the prompt that way,” Delos Reyes said.

Founder and Art Director of Dc Design Studio Reynald Anthony O. Daiao discussed the elements of branding and how it affects the sustainability of a business in the market.

“Branding is not what you say it is. It’s what they say about your product, about your brand,” Daiao mentioned.

“Appropriate, memorable, and simple” logos must be observed in the design process since they heavily affect the branding of a product.

Creative nonfiction is a genre that continues to revolutionize through the years due to the continuous development of its subcategories.

Prof. John Jack G. Wigley, PhD, published author and Department of Literature Chair of UST, said that his experiences became a rich material for writing distinct types of creative nonfiction such as “Lait Chronicles” and “Home of the Ashfall.’’

“The interrelationship of race, class, and gender has shaped my experiences and has provided me with the voice,” Wigley shared, characterizing his philosophy as a writer.

During the broadcasting class, Asst. Prof. Maria Gwenetha Y. Pusta, PhD, UST Assistant Professor III explained the style of a news presentation, print media, broadcast, cable news program and social media, and presenting a semi-historical understanding of a news presentation.

PUBLICATION MATERIAL/ JUAN MIGUEL DE LOS REYES, ZYN DUMAGCO

up in the Impromptu Speech Category.

Meanwhile, the Radio Broadcasting Team earned distinctions in the Radio Broadcasting Category. Carl Justine Ballerta and Sofia Louise Ronquillo were announced “Best Hard News Presenter” and “Best Scriptwriting” respectively.

Celebrating the theme “Artisan: Bask in Limitless Potentials,” the event was launched online under the NCR Building Exemplar Accountants Convention (NCR BEACON), the month-long flagship event of NFJPIA-NCR aimed at highlighting the JPIAns’ advancement towards excellence.

“There is a shift from journalistic style based on the use of public language, academic register, references to authority figures and sources and event and context-based reporting to a style of journalism based more heavily on personal perspectives, narration and subjectivity,” Pusta simplified.

She also stressed the significance of media information literacy and how “disinformation is disempowering” in relation to the truth decay framework, and the massive misinformation and disinformation in the society, particularly in the political scenario and the Covid-19 discourse in the Philippines.

UST-JPIA aimed to ignite and reawaken the passion for literature and the arts of the Thomasian JPIAns to unveil their creativity and to prepare them with the right skills in the foregoing fields.

AUDREY NICOLE C. MONDOÑEDO — a dream that “was not meant to meet other people's expectations,” but a dream she prayed for and shared with her loved ones.

But a lot of pressure was building up. UST-AMV’s elite graduates grabbed top spots in the CPALE for three consecutive years.

A high-performance standard was projected on Tan, an achiever who also set the bar high in academia, and this made her uneasy.

A

s if it’s a tradition, we cheer for all seniors primed to take the Certified Public Accountant Licensure Examination (CPALE) and bide our time to see those who emerge victorious in arguably one of the toughest exams in the entire country.

We did exactly just that in the recently concluded October 2021 CPALE, and saw Francesca Allyza Tan, summa cum laude and batch valedictorian of the UST-Alfredo M. Velayo College of Accountancy (UST-AMV COA) Class of 2020, flourish her alma mater’s colors of honor and excellence amid the COVID-19 menace.

Adversity Many examinees were disheartened by the postponement of the May 2021 CPALE as they thought the exhaustive time lent for review was wasted, and hearing rumors about the same happening for the October 2021 CPALE didn’t help. With the worsening pandemic situation, Tan couldn’t help but feel dispirited.

This hardship was no different from the troubles she dealt with in the online learning setup; doubts loomed about, and temptations were hard to ignore.

Tan kept her head in the game nonetheless, refusing to risk a bright future by letting lethargy get the best of her. She knew the sacrifices to fulfill a dream

In her musings, however, she was reminded of what she truly longed for. Tan then sought and found solace in her family and closest friends, who told her she didn’t have to prove herself to anyone. What only mattered was the big leap that she was going to take.

Preparation What set Tan and her fellow passers above everyone else was that even after grueling hurdles, they pushed through, making the needed adjustments, and remembering what they were fighting for — a rather difficult feat to achieve at a time like this.

To combat it all, Tan expressed her insistence on reviewing and building a backup plan despite the possibility of another postponement looming overhead. One would think that preparing for the much-awaited CPALE is a whole different scene, but Tan shared that her preparations were “quite similar with what [she] did for [her] IAC examinations” where a solid theoretical foundation must come first.

"I focused on understanding the concepts first before answering different kinds of review materials because I was not comfortable memorizing things without understanding the reasons behind them."

— Francheska Allyza Tan, CPA

Relentlessly asking questions also aided her in working past the obstacles that make up challenging problems.

Whenever there was a need to do this, she reminded herself that there was nothing to be ashamed of with this kind of attitude because it was a chance to grow and learn more.

Success Through Tan’s faith in God, her dream, and the solid support system she had, she did not let herself be defeated by the many peri-pandemic trials of the exams.

The glorious day when she received the congratulatory news from a professor in her review center was also her mother’s birthday; an already joyous day with her core motivation—her family—had brimmed with happiness.

Tempered in Flames In a field where fear is not uncharacteristic, it is vital to remember that passing rates are not determinants of one’s results.

"Practice and work hard until failure fears you," "...but do not forget to celebrate small wins and give yourselves the rest that your bodies need."

— Francheska Allyza Tan, CPA on the Future CPALE Takers “Practice and work hard until failure fears you,” Tan tells future CPALE takers, “but do not forget to celebrate small wins and give yourselves the rest that your bodies need.

Please remember that your biggest competitors in the CPA Licensure Examinations will always be yourselves. Do not compare yourself with other people nor other people’s progress because you have your own journey, which is only meant for you. God did not create us to become someone’s best imitators, but to have our own beautiful stories in which we are all protagonists.”

Her family had always been her motivation, especially her parents. The values instilled in them and their strong sense of bond found its way to fulfill her purpose, which she believed was not meant to be just for her. Passing the CPALE was a birthday gift for her mother, and finally being certified felt to be in accordance with His “best plan” for her.

After the release of the board exam results, through the overwhelming smiles of the people to whom she dedicated this battle in the first place, it became easy to say that the fight — the tumultuous journey was definitely worth it.

Tempered in flames and raised by courage, Franchesca Tan’s story is one of the hundreds that arise from our college.

Legends of their own — it isn’t a secret that each journey faces its own battles where motivations shift and time moves in different paces to hone the future professionals— protagonists—we all aspire to become.

LEDGER

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FEATURES

THE AMVUDOL CHRONICLES

S SHOPEE FINDS: We all have our own ways to relax and de-stress after all the late-night studying, breakdowns, and endless requirements and exams. Sleeping, eating, watching, and playing—these might be the most common things we enjoy doing, but do you know one thing that’s more exciting? Online shopping! Imagine how satisfying it is to unbox your packages and finally be able to have that product in your hands after waiting for days—weeks for it to be delivered. Your wallet may be empty, but the most important thing is: you’re happy!

Mark your calendars for the monthly sale and make sure to have your pen and paper with you as we give you a list of some of the best Shopee Finds for you, JPIAns! Add these to your cart to help you study smart.

1. Casio Basic Calculator We, AMVians, have this belief that the louder you tap the numbers on your calculators during exams, the higher the score you will get. Well, this is only a belief, but calculators are surely a must-have for us since it serves as our weapon in every battle we face.

Get your head in the game andtap,tap,tapyourwaytothatuno!

Here’s where you can buy this product: https://tinyurl.com/ShopeeBasicCal

2. Simple Style Notebook Taking notes on devices like our phones and laptops is undeniably faster and more convenient, but nothing beats handwritten ones.

Note-taking is an essential skill, so be proud to raise your notebooks!

Here’s where you can buy this product: https://tinyurl.com/ShopeeNotebook

3. Personalized Journal As an AMVian, it’s really a challenge to balance your student, home, and social life. That is why it’s very important to have a journal as a best friend to help you keep track of your tasks, listen to all your rants, and motivate you to achieve your goals. This journal is customizable with your name, so you won’t worry about it getting lost and interchanged!

Here’s where you can buy this product: https://tinyurl.com/ShopeeJournal

4.Sticky Notes

9. Office Chair

Considering how busy an AMVian is, forgetting some tasks is unavoidable.

Jot down your reminders on thesecutestickynotestomake sure you don’t miss anything!

Here’s where you can buy this product: https://tinyurl.com/ShopeeStickyNotes

5. Highlighters Need something to color your life?

No problem!

These highlighters will be your study buddy for the exam and bring color to your plain notes. Always remember: life is art, so choose to live yours in color!

Here’s where you can buy this product: https://tinyurl.com/ShopeeHighlighter

6. Multi-function Desk Lamp with Powerbank & Pen Holder This desk lamp may be one of the best finds for students. Aside from being a bright LED light during your late-night review sessions, it also functions as a power bank and pen holder —definitely worth it!

Here’s where you can buy this product: https://tinyurl.com/ ShopeeLamp

7. Multi-layer Shelf With this shelf, finding time to organize our stuff will be lessened as it can store our books, notebooks, pens, calculators, basically all our essentials at once. Time to say goodbye to your messy study table!

Here’s where you can buy this product: https://tinyurl.com/ShopeeShelf

8. Wooden Alarm Clock Waking up early in the morning is certainly a struggle when you’re used to burning the midnight oil often. This aesthetically pleasing alarm clock will not only help us with that struggle but also amaze us with its clear LED display and voice control feature.

Here’s where you can buy this product: https://tinyurl.com/ShopeeAlarmClock

PAGE DESIGN / MARCUS CASTILLO

Since we aren’t getting any younger, have you also experienced neck and back pain after spending hours in front of your screens to attend classes or do requirements?

If yes, then this might be one of your superheroes.

This office chair can provide more comfort while keeping you busy.

Also, remember to sit back and relax in between your breaks!

Here’s where you can buy this product: https://tinyurl.com/ShopeeChair

FOR MORE AMVUDOLs, CHECK THEM OUT !

10

ANGELA JOY M. MOLINA 10. Vaccum Insulated Tumbler Got a long and stressful day ahead?

Don’t forget to stay hydrated!Thistumbler has an insulating performance that can last for 12 to 24 hours so you can enjoy your favorite drinks, hot or cold, at any time of the day.

Here’s where you can buy this product: https://tinyurl.com/ ShopeeInsulatedTumbler

As AMVians who are known to be studious and hardworking, we surely deserve something to reward ourselves. Don’t forget that self-love is still the greatest form of love, so shrug those second thoughts away; and let’s add to cart! Happy shopping, AMVians!

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VOLUME 24. ISSUE 1 JANUARY 2022 TO MAY 2022

FOR THE NEXT ACCOUNT SEARCH ING P H T 7 1 OOL THE

The Victors of the High Seas MARY FLOR E. AVILA

Sail the high seas, indeed, captains!

The 17th Search for the Next Accounting Pool, also known as “SNAP”, was conducted last October 21-23, 2021 via Zoom Meetings. With its theme, “Odyssey: Captains of the High Seas”, JPIAns from different year levels emerged to brave the challenges of the competition.

Intending to hone and test the skills of accountancy students in dealing with challenges in the real world, only few arose as victors in the subevents: the quiz bee and the business case competition.

In search of a new set of talents who will have the chance to represent the UST-AMV College of Accountancy in its upcoming academic competitions, the quiz bee gauged the participants’ level of competency in hurdling the accounting questions of different difficulties. The junior category for the quiz bee covered topics under Financial Accounting and Reporting (FAR) and the six rigorous subjects of the CPA licensure exam under the senior category led by quizmasters, Samantha Borlain and Kristine Dela Cruz. With their strategic activation of power-ups, the participants never missed their chances of getting ahead in the competition. Out of all 17 participants, participants, Julia Pae Panlilio emerged as the

champion, followed by the first runner-up, Alexia Nichole Guadalupe, and the second runner-up, Mika Angelique Borre.

Meanwhile, Raena Maxine Panganiban emerged as the champion in the senior category, with Charles Kevin Mina coming in as the first runner-up and Sharlene Eve Diestro as the second runnerup.

SNAP also pioneered the firstever case competition by UST Junior Philippine Institute of Accountants (UST-JPIA) – best business pitch. The participants were able to showcase their consulting skills and teamwork by presenting their recommendations and its implications regarding the given case scenario with their respective teams. The case

study masters are all strategy and transaction partners from the SGV & Co.: Lady March Diam Trinidad, Smith Lim, and Alma Angeli Placido. Meanwhile, it was judged by the panel of adjudicators who are all accomplished in their own fields composed of: Kristine Camille Maghirang, the 19th placer in the CPA Licensure Examination; Anthony Arman Matibag, Cum Laude in Bachelor of Science in Accountancy in Pamantasan ng Lungsod ng Maynila; and Ervin Francis Seguir, a CPA and a Magna Cum Laude in Bachelor of Science in Accountancy in Far Eastern University. Concluding the competition, Team Charlie’s Angels, membered by Charlene Mae Jusi, Maybelle Rafols, and Ma. Carmella Valdez, emerged as the champion. They were followed by Miguel Jose

y r e h p peri

Caliedan, Pamela Erika Mateo, and Alexsandrea Gaebryle Pena from Team Unqualified. Team Uhm, composed of Frances Carmela Bernardo, Sofia Louise Ronquillo, and Ronan Immanuel Viernes, came in second runnerup.

The 17th SNAP ended in a successful search for victors who are set to surpass the high seas with the challenges of the forthcoming competitions. The event would not have been possible if it were not for the combined efforts of the members of the UST-JPIA, SGV & Co., quizmasters, adjudicators, case study masters, and of course, the participants themselves.

This marks the end of an odyssey, but the thrill and joy of adventure in the high seas will forever remain.

PUBLICATION MATERIAL/ CHERRIE DEE GONZALES

PAGE DESIGN / PATRICIA YAMBAO

LEDGER

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LITERARY

CERTAINLY uncertain

by JOSE JOEY G. BITANCUR

I cower at the thought of uncertainty. I am the type who takes a step forward only if there is soil that would accept each stride. You will find me reading books only if someone else already affirmed its beauty. I will drink my cup of coffee only when a few minutes have passed. Indeed, the safe route is my haven, and I am more than happy to embrace its warmth. However, that was then.

Something has changed.

Traversing this unpredictable game of living is a mystery in itself. Hence, saying that I was afraid of the uncertain might as well mean that I have been afraid of living. I thought over and over that if I do not find the strength to be ready for that leap, then when will I get the chance to live in the moment? I was afraid of making mistakes, but I see now that life is more than just succeeding. Our preconceived fear of the uncertain is rooted from the fear of losing, hurting— disappointing. We are afraid of mistakes, so as to avoid it, we give up before trying. In an effort to be right, we end up in seclusion from what could be. The infinite possibilities become a mere thought that would never see the light of day.

I think that being alive equates to opening yourself to new beginnings. Existing means wandering without a destination; you simply let life be the current that brings you to wherever you should be. Hence, I dare you to try new things, welcome new people, accept change, and make mistakes. Don’t build fences against opportunities to explore. Remember that new beginnings are worth every moment even though it is certainly uncertain.

nocturnal dreams

by ANGELIKA MARIE D.C. DUMLING

There’s something about the night — darkness, uncertainty, and solace. ironic how the absence of light denotes the presence of yearning for things unseen, unknown, unfathomable.

It’s when everything seems so loud because of the silence —the deafening, hypnotic, inviting silence— that makes me want to voice out, fight back, and stand up.

“The higher you fly the harder you fall,” — a quote from people unheard of. perhaps it should be “the higher you dream the harder you try,” for the brightest ambitions are painted well at night.

S PA S E TH

RK

E H T RK PA

your own race

by CIANE APRIL B. BON

OF MUSINGS and new beginnings

by PIA FRANCHESCA L. CELADA

The sky had aged so much this year; it drizzled and poured heavy rains of sorrow and regret, but it also showed brilliant hues of white and blue.

The clouds can form and dissipate; the ground can shift a bit. Just like the sky, we have gone through a lot. And as we remain resilient and strong despite the uncontrollable drastic changes, we owe ourselves an apology for all the times we took our feelings for granted —for not breathing when we grasped for air, for not living the life we ought to live.

Let's make an oath to feel the sun until it sets and to not close our eyes even when it glares. May our hearts remember why we set our foot on this path; may it be rekindled with the flame that burns so bright.

Walking past the window pane, you see yourself way past the lane.

Once in the beginning of the race, figuring out the way —you were all over the place.

Bottled up emotions, a cry of frustration: grasping for the will to take action.

Nothing makes sense, everything’s out of motion: so much of where you are now —a deep enough question.

In the middle of the track, you lost your way but found it back.

Believe in growth today and keep yourself intact, for tomorrow is a reward, and that is a fact.

You’re here now, and yes, you deserve it; that every push you do a day shows your grit.

Acknowledge that you only have yourself to defeat, and you’re here today because you didn’t quit.

PAGE DESIGN / CIANE APRIL BON

A GL AN CE OF

self - care

Relationships are two sides of a coin: either be good or bad. We have issues we cannot openly talk about to certain people. We often turn to our friends and their advice can affect our decision making, whether it’s negative or positive. Since social interactions with our friends can majorly influence our life and well-being, it is important to assess your relationship with your peers or even your significant other and how they affect you. Quarantine, as we physically isolate ourselves from our social circles, can be a good opportunity to do some self-reflection and weigh how our social circles affect us — whether they help us grow or not. Keep the people who help you grow and cut out the toxic ones.

The good and the bad: what is your relationship with your friends?

Time and effort are key factors for a healthy relationship. Take note as you ask yourself. Do both parties invest in this relationship or is it just you who gives effort to make it work?

Relationships are like partnerships: you do your part and they do theirs. Are you the only one investing, making efforts—reaching out?

Take a stop over and reflect because if you keep on running to a person who won’t stop and wait for you, you’ll end up growing tired.

You also should not force yourself to like something just so you could find a common ground with your friends; such a connection would only be temporary. Once their interest on such specific common ground dissipates, you’ll find yourself losing more than what you gained. The sooner you realize how forcing yourself to fit into social circles can be bad for you, the less likely that you’ll end up with a mistake.

Now that you have assessed your relationship with others, ask yourself. Is it still good for my well-being to keep these people around me? Maintain connections with people who help us grow as a person and reconnect with our friends. If you feel guilty cutting out people, just ask yourself: Why did I build a relationship with them in the first place? Was it because I share a common interest or is it to seek validation? The moment you came into existence, you were already valid and always have been. You matter, and that’s one reason for you to take care of yourself, even if it means cutting people out of your life.

- TRISCEN GREY G. BALUYOT

A e ventur to

If you search for the hardest exam in the Philippines, you might tend to push yourself more to your limits until you feel your flame disappear.

The future flashes before your eyes, and the time runs at a certain speed – your feet just can’t catch up with its pace. You think of all the possibilities and ponder on decisions you have not yet made. In a split second, you have your life figured out.

Please come back to your senses. In the end, you will get there; but for now, breathe. There is no shortcut to success, so take things one step at a time. Consider the following ways on how a fighter (you) takes care of itself as it battles for the dream.

Debit Inner Peace, Credit Worries. Up until now, you might still have tons of doubts and questions about your capabilities that keep on running every second inside of your head; being caught up in the middle of pursuing or giving up on your years of aspiration to build your own empire, and that’s okay. But know that accumulated worries can shatter the fragility in you; the peace you long for: derecognized into apathy and pessimism.

Consume 8-10 glasses of water a day. The minimum daily water intake of a human is of paramount importance to our health and it is beyond quenching one’s thirst. It may seem like a huge number of glasses to knock down, but don’t wait for it to punch you back. As the line goes: drink your water, peeps!

Maintain a balanced diet. Debit and credit have a resemblance with diet as they should both be balanced. However, it is evident that the former has a level of difficulty at its peak. A balanced diet entails the essential nutrients, vitamins, and minerals which our body requires. With that, balancing has become a form of survival.

Journalize your day. Having a challenging program, it is alright to be overwhelmed with the load of tasks that needs to be accomplished. It is a good measure to write down all the attainable goals – not only limited to academic-related tasks – for a specific day to circumvent exhaustion. Tracking your day can unloop the threads stuck in your head.

Appreciate yourself. You did great! is a simple compliment that you should tell yourself upon reaching this point. No matter how big or small your accomplishments are, you nailed them so well. Be noted that whatever happens, you are not a machine that depreciates, but you are like a land that appreciates – you will never be downgraded; you are worthy and valuable even as time passes by.

You hear it: a voice at the back of your mind agrees with every phrase your eyes have read. Right now, you build the best possible version of an aspiring accountant. It recognizes how well-driven you are with your goals, and it reminds you to give your back a few taps for the small victories you accomplish.

Your burning flame will light your path. Acknowledge what your body needs, and it will soon take you there. No one knows what lies ahead; the wonders of tomorrow are yet to unfold.

Brave the challenges passionately and handle yourself with care.

- PATRICIA JEN M. DEL ROSARIO & CHRISTINE JULAINE G. PASCUAL

PAGE DESIGN / CIANE APRIL BON

relationships

VOLUME 24. ISSUE 1 SEPTEMBER 2021 TO DECEMBER 2021

DON'T WORRY ABOUT IT YET

11

STEFANIE ANNE O. CALACDAY

As we live in this world, we are traversing a maze of relationships that we need to juggle. Our social interactions with friends, professors, acquaintances, or even potential partners sometimes create the feeling of FOMO (fear of missing out). It is alright to feel sad about it as experiencing this is nothing to be afraid of.

Back in high school, I had this perception that everyone around me is already dating even if this is not true at all. In fact, only a few were in a relationship and less than 5 of them are still together to this day. I will not lie; I felt a sense of pressure except I gave myself that impression. It is not the real picture of what I was meant to see. I was clouded by my lack of self-esteem. Now that I am in much better state, here are some tips I’ve learned through years of my experiences: Do not compare yourself with others. Okay — you already Do not always listen to your relatives. It is inevitable if heard this a million times, but just like with height or they ask about our love life and wonder why we are still grades, we all have our differences that are not entirely in single. We must keep in mind that life in the 1960s and our control. Maybe your friends or relatives might have life now are different due to the changing times and the been actively searching for a partner while you have economic decline. We have heard stories of anyone older different priorities. Maybe the picture-perfect relationship than us who got married at 18-20 years old, but with the you see in social media is not the whole picture of their way things are going right now, we have different dynamics. Besides, the traits that others are looking for in perspectives about building a family at our current age. a partner are different from yours and vice versa.

What applies to them does not necessarily apply to us.

Try new things. We are still young. As we are busy with our lives, this does not mean that we cannot find ways to unwind, even for just 30 minutes. This does not have to be a hobby that needs a considerable investment. What matters is to relax ourselves and to have fun. Who knows, you might meet someone who shares the same interests with you.

Reflect. So… we wonder why we are still single when others are not. At times, we should ask ourselves if we even let others know that we are single. Aside from that, we should also ask ourselves if we actually can manage our time well and be able to love ourselves first as it would be hard to give others something that we are not capable of having and doing.

After all, a relationship is a serious commitment and not just a pastime. Rushing to a relationship will just hurt us in the end if we do not even know the answer to these questions.

PAGE DESIGN / CIANE APRIL BON

The Ledger Corner August 31 '21 The rebranding of The Ledger to Illustrious Ledger.

September 1 '21 Prologue: The Ledger Applications

September 27 '21 Illustrious Ledger: Sign-in

October to November '21 The Halloween Postings

December 17 '21 Lucis by The Ledger Launch

Coming Soon The Ledger TV Season 2

February 2 '22 The Ledger Newsletter

Coming Soon The Ledger Magazine '21'22

JPIA EVENT HIGHLIGHTS CIMA Global Business Challenge Finance Leadership Programme

UST-JPIA YouTube Account Launch

UST-JPIA Batch 62 Sign-in

August 4, 2021

August 29, 2021

Recruitment Fair August 24-27, 2021

August 3, 2021

NFJPIA-NCR 1st Regional Executive Board Meeting Illustrious Ledger Launch

September 12, 2021

August 31, 2021

UST-JPIA Mentors’ Circle Tryouts

UST-JPIA Debate Team Tryouts

Apolaki Alliance: USTJPIA Esports Team Launch

October 18-23, 2021

October 16-23, 2021

September 25, 2021

17th Search for the Next Accounting Pool: Odyssey: Captains of the High Seas

NFJPIA-NCR 1st State of the Council Address ft. Bidding of Events

Apolaki Alliance JPIA League Season 1 October 18-23, 2021

October 10, 2021

October 21-23, 2021

Chrysalis 2021: Transitioning into Digital Auditing

UP JPIA Accountancy Students’ Seminar and Extra-Curricular Training 2021

UST-JPIA General Assembly: La Isla JPIA: Glow of the Tropics

October 23, 2021

November 13-14 and 20-21, 2021

October 30, 2021

NFJPIA-NCR 7th Literary and Arts Festival November 27-28, 2021

Hunt for Internship: The Firms and the Interns

UP Junior Finance Association’s The Fintern 2021: Sharpen Your Edge

NFJPIA-NCR Regional Infographics Competition November 2-6, 2021

November 2021

Diversify: Literary and Arts Alternative Classes November 19, 2021

November 26-27, 2021

NFJPIA 14th National Accounting Quiz Showdown November 27-28, 2021

Mentors’ Circle Accounting Tutorials

EY Global Delivery Services Young Tax Professionals 2021 November 2021

November 26, 2021

UST-JPIA 63rd Anniversary January 4, 2022

UST-JPIA Committee Sign-ins

MarkProf Batch 18 Sales and Marketing Bootcamp December 2021

December 2-8, 2021

Like and Follow the UST JPIA's Social Media Pages

PAGE DESIGN / ANGELA BAUTISTA

LEDGER

THE

OPINION

E-LEARNING

EDUCATION’S BOON OR BANE? JOHN DAVID G. CADAY

S

ocial distancing and restrictive movement policies have significantly disturbed the traditional educational practices – prompting educational institutions to adopt an online module of instruction. While this form of education managed to salvage almost two years worth of learning, the control of course facilitators in a classroom setting was disabled and enabled students to a greater degree of freedom. With all of these, it begs the question: is elearning a savior or a harbinger of potential disasters to come?

In a world where one click gives you almost every information that you need, it has never been easier for students to gain information than it is now. The internet has undeniably become an essential part of modern education with the convenience it brings, however with the advent of the pandemic it also magnified its glaring cons and loopholes.

Academic integrity remains one

of the biggest issues caused by the pandemic for students and professors. Although issues involving students’ discipline and honesty have persisted even pre-pandemic, values formation among our youth has been strongly challenged by the limitations and difficulties set by the current health crisis.

The effects of the continued tolerance may also lead to occupational incompetence– wherein a student do not have access to knowledge he or she never learned in the first place.

Cheating to get your way on an exam may result in potential misstatements in your client’s financial statements or may impact the management’s decisions in a negative manner.

According to Sarah Sparks, a professor of Duke University, students who cheat successfully are more likely to cheat again – rationalizing their frequent cheating to ease their

WATCHDOG

NO ONE LEFT BEHIND

JESSICA CYRYLL C. BONDOC

New faces, new friendships, new memories, and new beginnings – entering college has certainly opened a brand new chapter in the lives of every student. We look forward to numerous fun and exciting events that the university could offer. Regardless, we are no stranger to the fact that it comes with a lot of challenges to get us through the real world. Further than excellence in academe, Thomasians are able to establish a strong bond between one another.

“No one could understand a Thomasian better than other Thomasians.”

In the midst of pandemic, it is truly remarkable that AMVians are able to retain their culture of camaraderie as it transcends miles.

Fellowship and unity is visible through the institution as a whole. It is reflected through

PHOTOGRAPH BY / ALBERT EARL GOMEZ

consciences.​ Students begin to value grades only for the grades themselves​ and not for the education they were supposed to have claimed. If this selfdeception is enough to make students do such acts at the highest levels of education — ​ which studies show it is​ – then those ethical shortcomings are likely to be carried in their work environment. A Harvard-Duke study states that mental hoops that students must leap through to justify or distance themselves Students begin from cheating can to value grades cause longonly for the term damage to grades themselves​and their professional not for the and academic education they habits.

were supposed to have claimed.

We certainly do not want

countless organizational undertakings which encompasses the university’s core values and student oriented goals. Without a doubt, the online class system has placed limitations on what we can accomplish.

Despite this, the foundation of projects such as tutorials, webinars, compilation of educational materials, and donation drives only shows the student Indeed, true body’s growth lies not ability to cope, only from adjust, and technical skills explore but one’s ways to provide capability to the best become a learning leader. experience for every

second coming of the Enron scandal. A considerable amount of teaching time should be spent educating students on the moral implications of academic misconduct. Too much focus on the punishment tends to neglect the reason why honesty is a must, especially in the long run. As ethics and morality can not be taught entirely in a semester’s worth of time, there is only so much that professors can do to prevent fraud and academic dishonesty. While we have some good tools for checking for plagiarism, the fact of the matter is that cheating has become easier than ever.

Our government and concerned authorities should seek multiple interventions rather than asking the police to crack down on online sites that promote cheating. The existence of online cheating schemes involving students may be a symptom of a bigger problem— which is the inept and ailing education system that we have. individual.

“No one left behind” is one of the prominent lines which embodies the entire Thomasian community’s hope in this trying time.

Transitioning from freshman to senior year, students enter the campus with personal goals and leave with the dreams and aspirations of every person they meet along the way. Welcome walks turn into Baccalaureate masses, first failed scores turn into final examinations, and class selfies turn into graduation pictures. As this chapter in our lives will eventually meet its end, make every page count through love and selflessness which extend beyond the four corners of the classroom.

15

VOLUME 24. ISSUE 1 SEPTEMBER 2021 TO DECEMBER 2021

DISTANCE LEARNING

THE DIFFERENT AFFAIRS IN THE NEW LEARNING PEDAGOGY BERNADETTE CLARRISE C. MORILLA The pandemic has placed things in a thorough disposition and grounded us in what is truly essential in life.

Regardless of the different lifestyles that people have, they are generally affected by the setbacks caused by the pandemic. A primary effect of this unparalleled situation is the change set-up, specifically learning for students.

Social Media recedes analytical element of education Social media plays a vital part in the different realms or fields in our society, especially in communication, entertainment, and education. On the contrary, excessive use may lead to unsystematic learning and downturn of critical and inquisitive factors of education.

Involvement in social media applications improves communication and collaboration, but this draws students’ attention to social networking sites – which eventually diverts it to undesirable and noneducational activities such as chatting (Kuppuswamy and Shankar, 2010). Consequently, Yeboah & Ewur (2014) discovered that social networking platforms such as WhatsApp hinder students from accomplishing their homework, weaken their linguistic competence such as spelling and grammar, and disrupt their focus in the online class.

and mental health.

The academic workload in the virtual set-up Undeniably, online learning offers a great opportunity for students. Despite the present and inevitable setbacks, we toughed it out and managed to keep the ball rolling. We pulled ourselves out of dire straits and made both ends meet.

Digital learning has never been easy when both teachers and students are experiencing and continuously combating its negative emotional effects.

While there are both pros and cons associated with virtual learning, it is apparent that students are now losing their drives and motivations due to the mounting tasks burdening their mental health. Even though most, if not all, resources are available online, students are still struggling with tremendous activities and consecutive deadlines. Their extrinsic motivation has now altered in achieving high grades and recognition instead of their intrinsic motives for learning.

The hours spent in class and on coursework might leave students feeling stressed, overwhelmed, and uninterested. It might be difficult to navigate the line between strengthening learning abilities and feeling frustrated.

development. Tons of readings and assignments required in online classes may lead to burnout, weariness, exasperation, and distress that can decrease academic performance and disrupt emotional stability.

This online experience has been exhausting, not just because of the persistent deadlines, but also because of the time constraints and personal responsibilities at home. Students' lives have shifted drastically as a result of the pandemic, economic issues, and social instability. Some of them are dealing with financial concerns, sickness, loss, and internet connectivity issues.

Perhaps, the massive waves of complaints whenever students receive activities were not solely based on their perfectionist tendencies, self-defeating behaviors, or procrastination, but rather on the intervention of adverse emotional and mental impact such as frustration, fatigue, stress, and anxiety. These unprecedented challenges and factors may affect their academic development

It is indeed difficult to stay driven to keep up with online classes — students may be stretched beyond their limits; and as we demand empathy, we should also consider that professors have their fair share of struggles too. To build a healthy and successful online learning environment, communication of both parties to address the issues is vital. If things turn into compromise and communication, the online class can be presumably effective in honing the competencies of students as well as the efficiency of the new learning set-up in our current circumstances. Recognizing the setbacks of online set-up should challenge the system in establishing a progressive rather than a compliance learning.

The prevalence of social media dependency is often discussed, yet rarely understood. Digital platforms impede the creativity, motivation, productivity, decision-making, and focus of students. It may also negatively impact ingenuity and creativity because students are now just reliant on social media sites for ideas, thus reducing their ability to think outside the box and be innovative. With the advent of technology, social media addiction and reliance also induces procrastination and deterrence. Definitively, social media addiction may defeat the analytical element of scholastic instruction, decreasing their cognitive reasoning skills, competency, and logical ability.

There is nothing inherently wrong with the usage of social networking sites, however it is overexposure that can affect students’ academic efficiency AMD

PAGE DESIGN / PATRICIA YAMBAO

by THE LEDGER LEDGER

THE

EDITORIAL

Mass Media on its Dark Side SAMANTHA FATIMA C. CREENCIA

The P in Privilege Practicality, Passion, and Pride

YZABELLE KRISTIANE I. FRANCISCO

Time and time again, the separation between the left and the right brain has brought kids fresh out of high school at a crossroads, wondering whether it is best to pursue their passion or head straight for practicality. And when it comes to art, it’s not uncommonly the latter.

When sealing one of the biggest life decisions (that adults seem to exaggerate every single time) by filling out that college application form, it isn’t rare for a 17-year-old to think that they should go to where the money is, as it seems to be implied most of the time. Practicality reigns over passion, especially when privilege is involved— or the lack thereof.

Privilege as a deciding factor is almost entirely undefeated—once a kid is faced by the question of “will you get a job with this program,” it’s over; until they’re two years into university, in a program that deals with numbers and where art is a minor requirement, something that pulls your GWA up when the important course subjects weigh it down.

The P in Privilege stands for pride, when the two years you’ve invested in calculating statements and spent longing for streaks of colors make you realize that no career path is an easy way for money, and you would’ve been miserable either way.

With a 15.25% passing rate in October 2021 and a 21.87% in December of the same year, the CPA Licensure Examinations continues to be one of the hardest board exams to surpass.

Even after overcoming it, there’s no assurance that one’s wages are worth the formerly gifted child’s burn outs and suppressed creativity.

There’s nothing certain in how the years go, or if practicality will still prevail after 30 years. But when you’re two years into a program that you gaslighted yourself into believing that it’s something you’ll be able to love as much as fictional worlds and watercolor, you let yourself indulge in the little tasks of essay writing and layout editing. Because the P in privilege stands for pride, and it makes you bite your tongue and continue to walk forward, head held high.

CPA LICENSURE EXAMINATIONS PASSING RATES OCTOBER 2018 = 25.18% MAY 2019 = 16.46% OCTOBER 2019 = 14.32% OCTOBER 2021 = 15.25% DECEMBER 2021 = 21.87%

Mass media has been a form of information communication and idea transmission for years.

Technological developments continue to give various benefits to people, but as innovations commence some dangers also slowly appear.

Common benefits of media include dissemination of facts and other information through the various platforms available. As years pass by, the Internet has been a great platform in exchanging messages. Given its immense space for people from different parts of the world, cultures and ideologies have been passed from one to another.

However, as widespread the transmission is, some data being communicated are not always right or deemed appropriate.

The messages of each word, art, photographs, voice, and etc. bring forth numerous interpretations from people – causing confusion and disturbance.

Violence and its frequent presence in One of the newspapers, most striking televisions, relationships films, games, between and other media and virtual and society is: offline how violence environments is portrayed arouses the in the media curiosity of and how it the people. affects With regards people. to that, the mass media is ma an accessible platform to view and read such violence. Headlines of different violent crimes are often told in the harshest way as it captivates the audience better. Video games involving different forms of barbarity and power are more patronized by individuals of diverse age ranges. Now being a massive issue, there is a constant debate whether the mass media increases the violence in real life.

An irony it may seem, behavioral patterns in people, especially youth, such as aggressions and violent tendencies do not sprout from experiencing violence in real life.

Being exposed to dangerous content can have the same effect.

An unfortunate truth is that the llllll

media indirectly helps in the rise of violence that the society (and the media) is trying to combat and/or exploit. An inevitable result of the exposure of crimes and violent acts are aggressive behavior, increase in crime rates, decreased empathy, and miserly behavior.

Watching, reading, and playing on the internet causes the disturbance of behavior – aggressive thoughts and emotions – by means of a platform that rather shows insubordination, battles, and the like than a moral agreement.

WhatTrusted is Your Most Media Outlet?

Violence in mass media There is an array of concepts in terms of violence – psychological, verbal, nonverbal, physical, or sexual.

These ruthless acts may sometimes appear similar to each other when presented in news, given the relativity between acts. And the fact that they are featured in the media draws attention to people to engage in such violent behaviors. Regular exposure to these kinds of contents allows individuals to not only learn, but to adapt the things they see. Moreover, with the rapid transmission of information in the virtual environment, behaviors are as well being adapted.

Violence in the media tends to present that there is more violence in the real world than it actually has. This gives rise to different emotional and mental responses. Aggressive behavior is induced by these responses – anger, fear, and sadness. Individuals tend to be desentized in the real world that watching violence becomes enjoyable. Such imagery results in anxiousness that greatly impacts one’s mind. As these emotions prevail in daily life, minor and major disturbances can be seen. This may start from empathy and fear, or may be big as to mimicking the actions.

Frequent exposure to violent acts can cause interpretations that those are normal and that nothing is wrong with violence as many people are seen like it. The society may also succumb to avenge or keep on playing barbaric video games until it becomes an ZZZZZ

Rate and them,don't postforget themtoontag yourus! story, ordinary thing to do.

Youth, being the most exposed to mass media, are affected by this ideology. Fastpaced violent games can result in the development of spatial-visual skills, but highexposure often leads to changes in brain function.

People of any age nowadays are so penetrated in the use of media – social media and games. Thus, the behavioral patterns of the society are related to those where they are exposed. Content control is significant, but given the circumstances and some responsibilities of media, this is often overlooked.

The internet is so vast that anyone can now benefit or be tricked. Violence in mass media has its effects that needs to be addressed, but its solutions are covered by the advantages brought by the media. In the world of digitalization, the contents people receive are not mostly filtered. This violence in mass media that also brings mass media violence is an ongoing crisis that needs attention.

Exposure to such acts are good to prevent ignorance, but improper adaptation leads to rage and violence.

17

VOLUME 24. ISSUE 1 SEPTEMBER 2021 TO DECEMBER 2021

Hearth, home, and human need JED MARCELO A. ROSALES

Living in the less affluent side of the world would make you think there’s no such thing as First World homelessness. Vagrancy is, after all, a more common problem in developing countries. However, in her thematic report before the United Nations Human Rights Council (UNHRC) back in 2017, special rapporteur Leilani Farha revealed the contrary: a sweeping plague of forced evictions, displacements, and real estate corruption in well-off nations. Its cause, as she claimed, is the financialization of the housing market.

The issue of housing inequality is real and festering, but does the blame rest with a growing financial sector? If we look into the housing situation of a lowermiddle income country like the Philippines, the answer might be something you already know.

A place to call home The Philippines struggles, even before the Covid-19 pandemic, to clear its backlogs in the housing sector. Amid a looming housing crisis, economic opinions remain polarized.

Some say it’s not a cause for concern; some say it is.

As squabbles go on endlessly, 4.5 million Filipinos continue to stave off death without roofs over their heads to protect them.

Though none of those opinions have anything to do with the residential financialization which Farha criticized. What’s up with the PH? The difference between the PH case and the cases of countries exemplified in Farha’s report is the use of the word eviction. If you live in the slums of Metropolitan Manila, it most likely means court-ordered demolition. Before then, you’re given ample time to move to a government-built resettlement area—your new home, if you can call it that.

There’s also a common denominator: unaffordability.

Once you’ve moved to that shelter conferred by the state, the bills begin to pile up, and you start asking yourself whether living under a bridge or along railway tracks would be a better option.

You then realize you’re in an ordeal which may not have involved mortgage-backed securities or any other complex

financial instrument. This is true for everyone in the world who lost a home to a fuming landlord, raging bulldozer, or force majeure.

Didn’t catch the drift? Perhaps the explanation can be simplified by defining home.

Home, in an economic perspective, may be seen as a spectrum where on one end lie luxury real estate and shanties on the other. In a human rights perspective, home is a basic need.

To reconcile the difference between the two is a question of morality, cooperation, and public policy.

Blame not financialization!

Where there is money, there is finance Money, along with its many forms, was once a mere construct created as a medium of exchange. With human progress, however, that purpose expanded. Now it’s lifeblood—sustenance we can’t live without—pumped throughout society by a beating heart: the financial sector.

Be it asset handling, banking, insurance, or income protection, the financial sector

has helped invigorate economy. Everyone can and should benefit from its fruits as we’ve been party to all its activities, but if we want to keep receiving, we mustn’t fully dismiss Farha’s statement. We must recognize the fact that some people just can’t help but want more than their fair share.

This is when government must step in to put a cap on the commodification of basic human needs and work together with the private sector to provide homes for the homeless. It must enact regulatory policies and implement reform strategies for sustainable housing development, while also promoting financial innovation.

Like how Covid-19 spread, the housing plague was borne of human frailty—another problem that blew up from an explosive concoction of ignorance, arrogance, and greed. Before demonizing an invented concept, let’s point fingers at our own unchecked demons first.

A Patriot's Guilty Plea ANGELA ANTONETTE B. BAUTISTA

Among the different telltales of the online classes is the emergence of Korean Wave. Many students found comfort in front of their gadgets listening - vibing - to what we know today as KPop. However, while not everyone is interested in Korean Music, many engaged into bingewatching KDramas, as far as trying out famous Korean snacks showcased in each show. This unfolding scenario is called Hallyu which can be described as a good product of globalization which popularizes Korean culture in various markets (Ignio, 2016).

different Korean goods, from skincare products to the food that fills our stomach. I'm sure everyone has tried samyang on a rainy day, or has tried soju mixed with different juices on reunion nights. Brands of different affordable and dainty household products have also found their way into our markets, providing fans an experience their idols have shown through the black mirror.

KPop has found its way to the Philippine scene through “crowdsourcing” - giving fans the impression that they are closer to the artists, different from what western artists project (Choy, 2012). With this comes the importation of different

According to a study conducted

by Cenidoza and Ignio, there are various reasons why Filipinos are reeled into KPop, out of all east asian cultures.

The similarities are striking, starting from the simplest Filipino trait of being communal - the poorest of

But is this enculturation a good thing?

of the poor are always ready to share in times of need.

Courteousness and the social hierarchy of Filipinos is not far different from what the shows and songs depict. With this, Filipinos have found a sense of belongingness to another’s culture. Within the long period of westernization, our nation has found something far more similar, something closer to what we picture home would be.

Maybe it's the daintiness of Korean artists where we see our modern Maria Clara; or maybe it is with these KPop idols we see the reflection of the artist in us. Many lost artists have not been given the chance to pursue their desired path because of how difficult the demands of life have been.

Anyhow, it is these similarities, which romanticizes life, that reels in the Filipino audience. I mean, who wouldn’t like to see these picture perfect sceneries and visuals, right?

So when asked if it is a good thing, my answer would be; almost. Too much of something isn't always healthy. Keeping the admiration balanced between your roots and a different culture isn’t all that bad as long you won’t make it your religion. After all, they're only faces on the big screen, artists – imaged and groomed by capitalists agencies. And no matter how bitter my insights would sound, setting all feelings aside, wouldn’t you agree? In this modern idealistic world, aren’t we all victims of Hallyu?

PAGE DESIGN / PATRICIA YAMBAO

THE LEDGER NEWSLETTER

ANDAYA, BOBIER, LAGRIO

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and on false information fueled by different ideologies, especially in political discussions.

It also A Pulse Asia Survey on News undermines democracy that Sources last September 2021 whenever there are legitimate showed that almost half of the concerns out in the field, it Filipinos get news from the internet, manipulates public opinion – particularly Facebook. With the putting ordinary citizens, minority prevalent fake news ongoing in the groups, and various sectors at a country, especially in the Covid-19 disadvantage.

We are misinformation and the disempowered as long as we’re battleground of disinformation in actively disinformed. The need to the political scenario, it displayed highlight the importance of media that we are still vulnerable to such and information literacy has always issues circling the topic of truth been relevant.

2016, specifically in the Philippines, decay.

With this, the call for the spread of has been a year that changed the credible and reliable game of politics: social media Media scholars categorized fake only into two categories: information in digital spaces has a campaigns. This is the first election news cycle that more citizens butt in their misinformation and disinformation. long way to go. As long as we’re political bets through facebook and Social media plays a crucial role in coming from the different sides of twitter as spaces for campaigns and this issue, and as users, we are the spectrum, especially now in the endorsements.

Due to the responsible for the platforms that political climate of our country, the utilize in disseminating problem of misinformation and increasing demand for these social we spaces, campaigns of the information. Maria Ressa, who has disinformation will still be taken recently awarded the advantage of by those who want to succeeding election cycles have been been centralized within online prestigious Nobel Peace Prize, delude the perspective of many — communities immersed with news argues that the “design of social stirring their notion to the certain websites and personal blogs. media turned the wisdom of crowds direction where they want it to linger to. Moreover, social media However, relative to the increase of into the mob.” giants also have their fair share of the online campaigns, we have also The virus of lies contagious accountability in deterring the seen a rapid rise of fake news and is spread of those. Again, it is the propaganda pieces. Rapid, we and it makes Social media convenience and flexibility that mean, faster than the reliable people impervious to has enabled these platforms offer that makes sources. facts.

Hence, the widespread the proliferation of fake news possible on a massive scale, and More citizens have become familiar truth be told, but destruction of even without the accountability of with the gestures in social media, many people those who spearheaded it. for instance, comment and share, have outwardly truth – a yet the skills of comprehension and displayed pumping hate in This is where media and fact-checking become stagnant. ignorance jajjajajjajajajja Indeed at this point, it is alarming seeking reliable into the information literacy comes into play.

Its importance cannot be denied as that through the ease of tapping the information. We system. it can help combat the issue of share/forward button, have our fair misinformation and disinformation disinformation feeds the illiterate share in the issue of fake news. in this age. By this, media Filipinos to become misinformed. As it’s consequence, reliable sources The Philippine Statistics Authority consumers would be empowered have been struggling to navigate (PSA) defines literacy as simple as enough to make an informed this tricky space, beaten by being able to read and write. In decision about what information to disinformation from reaching more search of the truth, we need to be accept from not. If the illiteracy gap be addressed, the engagements. Thus, to access the more vigilant and do ‘more’ beyond would needed information effectively and reading and writing – to critically accountability now lies with the efficiently, and to evaluate the assess every information that the consumers on how they would be sources critically - a complex skill set media is feeding us. These days, it is responsible and how they would must be everyone’s weapon in disturbing how a significant number use such skill in scrutinizing the search of the truth and in fighting of Filipinos believe and lean more information that they discern. kkkk KKKKK EDITORIAL CARTOON / FRANCIS VALERIO eople are now frequently updated through any social media site with the use of different devices. Social media has become the fastest growing trend in the 21st century. In fact, for the first twenty years in this century, much has rapidly changed. For instance, cellular phones evolved into large smartphones, internet and computer processors are obtaining quicker speeds, and virtual social spaces are carefully developed by software engineers. Once a leisure, it becomes a necessity and a lifestyle to all walks of life.

widespread misinformation disinformation.

EDITOR-IN-CHIEF SAMANTHA FATIMA CREENCIA MANAGING EDITOR YZABELLE KRISTIANE FRANCISCO ASSOCIATE EDITORS JED MARCELO ROSALES ANGELA ANTONETTE BAUTISTA NEWS EDITOR HANNAH JOYCE ANDAYA FEATURES EDITOR ANDREI ANNE MARIE LAGRIO LITERARY EDITOR DAVID BRYAN BOBIER HEAD PRODUCER JUAN MIGUEL DELOS REYES ASSOCIATE PRODUCER JOSE JOEY BITANCUR CHIEF PHOTOGRAPHER JOSH NIKKOLAI BRAVO LAYOUT EDITOR PATRICIA ELLAINE YAMBAO NEWS STAFF JAMEELA ALYONNA CRUZ JOHN DAVID CADAY FEATURES STAFF ANGELA JOY MOLINA CZARLISE DE CASTRO MARY FLOR AVILA AUDREY NICOLE MONDOÑEDO CHRISTOPHER TRIBUHENIA BERNADETTE CLARRISE MORILLA LITERARY STAFF JESSICA CYRYLL BONDOC ANGELICA MAE FERNANDEZ CHRISTINE JULIANE PASCUAL TRISCEN GREY BALUYOT STEFANIE ANNE CALACDAY PATRICIA JEN DEL ROSARIO ANGELIKA MARIE DUMLING MARGAUX ISABEL MORENO PIA FRANCHESCA CELADA VISUAL STAFF MARCUS JOAQUIN CASTILLO CIANE APRIL BON MEDIA PRODUCTION MANAGER BERNADETTE CLARRISE MORILLA PRODUCTION STAFF TRIXIE CUEVAS BERNADETTE MARZAL HASSANOL DATUDACULA PHOTOGRAPHY STAFF GILLIAN SORIANO FRANCIS JEFFREY VALERIO ALBERT EARL GOMEZ TRIXIE CUEVAS HASSANOL DATUDACULA COVER PHOTO BY JOSH NIKKOLAI BRAVO COVERS LAYOUT BY PATRICIA ELLAINE YAMBAO