Review on Public Policy, Governance, and Legal Management
Review on Public Policy, Governance, and Legal Management
Knowledge and Utilization of the Digital Treasury Management System Among Barangay Treasurers in Tangub City
Published in October 2026 (Vol 1, Issue 1, 2026)
This study determined the level of knowledge of barangay treasurers in Tangub City regarding the Digital Treasury Management System (DTMS) and examined its relationship with their utilization of the system in performing financial duties. A descriptive-correlational design was employed, using total enumeration to include all 55 barangay treasurers in Tangub City. Data were gathered through a researcher-made questionnaire that underwent expert validation and reliability testing, yielding Cronbach’s alpha coefficients ranging from 0.814 to 0.913. Descriptive statistics were used to assess the respondents’ DTMS knowledge and utilization, while Spearman’s rank-order correlation was applied because the data significantly deviated from normality. Results revealed a very low level of DTMS knowledge in system navigation and functions, transaction processing, and financial recording, with an overall mean of 1.12. DTMS utilization was likewise rated very low in recording collections, preparing electronic vouchers, and reconciling accounts, with an overall mean of 1.12. Financial recording and reconciliation of accounts were identified as the weakest areas. Correlation analysis showed a very weak, negative, and non-significant relationship between DTMS knowledge and utilization (rs=-0.007, p=.962); thus, the null hypothesis was not rejected. The findings suggest that knowledge alone does not significantly influence DTMS utilization, as other factors, such as organizational support, technological resources, system usability, training, connectivity, and institutional policies, may play a stronger role. The study recommends structured DTMS training, a simplified user manual, a mentoring system, and continuous technical support from the local government unit to enhance system utilization and strengthen barangay financial management.
Keywords : Barangay Treasurers, Digital Treasury Management System, Digital Financial Literacy, Financial Duties, Local Financial Management
Article History
Article ID: RPPGLM116942
Received: August 07, 2026
Revised: September 14, 2026
Accepted: September 22, 2026
Published: October 2026
How to Cite (APA)
Bondoug, K. A. L., Ebarat, B. J. V., Mortes, J. D., & Abella, D. N. (2026). Knowledge and utilization of the digital treasury management system among barangay treasurers in Tangub City. Review on Public Policy, Governance, and Legal Management, 1(1), 33–41. https://doi.org/10.67391/RPPGLM.v1.i1.RPPGLM116942
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