BER Volume 35 Number 1 Cover

DLSU Business & Economics Review
Volume 35 Number 1
July 2025

Editor’s Note

Marites M. Tiongco, PhD
Editor-in-Chief

THE CONTRIBUTORS

RESEARCH ARTICLES

PRELIM

Factor Influencing Digital Technology Adoption and Use Among MSMEs in Indonesia
Andry Manodotua Panjaitan, Niko Subidjo, and Cahya Pulupi Meilani

Decomposing Crowding Out Effect in the Philippines: Leveraging Fiscal Policy to Drive Inclusive Growth
John Paolo Rivera, Mary Grace Agner, Viory Yvonne Janeo, and John Angelo Cristobal

Multifaceted Skepticism: A Comprehensive Approach to Auditing Practice
Ida Ayu Budhananda Munidewi, Unti Ludigdo, Ali Djamhuri, and Wuryan Andayani

Social Message in Advertising and Social Change: An Empirical Investigation of Relationships
Iqra Manzoor, and Zia-ul-Haq

Leveraging Capital Structures of Philippine Publicly Listed Companies
Michael Angelo A. Cortez

Examining the Volunteering Behavior of Filipino Youth Using the Extended Theory of Planned Behavior
Reynaldo A. Bautista Jr., Christine Joy A. Ballada, and Joy Rabo

Determinants of Bangladeshi Banking Inefficiency: Do Non-Performing Loans and BASEL III Affect Banking Inefficiency?
S.M Shamsul Alam, Mohammad Abdul Matin Chowdhury, Wan Rohaida Wan Husain, Rafikul Islam, Anwar Hossain

Budget Deficit Spending Causes Inflation
Roberto B. Raymundo, and Paulynne J. Castillo