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Dr. Jonathan Binaluyo | Accounting and Management | Best Researcher Award

Associate Professor at Polytechnic University of the Philippines, Philippines

Summary:

Dr. Jonathan Binaluyo is an accomplished educator, researcher, and finance professional. He holds a Doctor in Business Administration (DBA) and has over a decade of teaching experience at top institutions, including De La Salle University and the Polytechnic University of the Philippines. Dr. Binaluyo has also contributed significantly to the finance and accounting industry through roles at Ernst & Young Philippines, I-Remit, and Mariners Polytechnic, where he currently serves as a Financial Consultant and Chief Accountant. His expertise lies in auditing, financial analysis, and governance, with a passion for developing innovative solutions in financial planning and internal controls.

Professional Profile:

👩‍🎓Education:

Dr. Jonathan Binaluyo is a distinguished academic and professional in the field of accountancy and business administration. He earned his Doctor in Business Administration (DBA) from the Polytechnic University of the Philippines (PUP) in September 2020, following a Master in Business Administration (MBA) in 2016, graduating with flying colors. He also holds a Bachelor of Science in Accountancy (BSA) from PUP, where he graduated Cum Laude in 2011.

Professional Experience:

Dr. Binaluyo has over a decade of experience spanning academia and industry.

Academe:

  • De La Salle University – Manila: Professional Lecturer at the Ramon V. Del Rosario College of Business since 2013, teaching courses such as Auditing Problems, Assurance Principles, Financial Accounting, and Professional Ethics.
  • Polytechnic University of the Philippines – Sta. Mesa Manila: Assistant Professor at the College of Accountancy and Finance since 2013, specializing in core accountancy and auditing courses.
  • The Review School of Accountancy (ReSA): Reviewer since 2018, focusing on Financial Accounting and Reporting.

Industry:

  • Sycip Gorres Velayo & Co. (Ernst & Young Philippines): Auditor (2012–2014), where he conducted risk assessments, developed audit programs, and ensured compliance with financial reporting standards.
  • I-Remit Incorporated: Junior Foreign Exchange Accountant (2010–2012), where he managed financial analysis, internal workflows, and client relations.
  • Mariners Polytechnic and Training Center: Financial Consultant and Chief Accountant since 2015, providing strategic financial advice, preparing tax returns, and evaluating internal controls to improve operational efficiency.

Research Interests:

  • Auditing and Assurance Standards
  • Financial Reporting and Analysis
  • Corporate Governance and Ethics in Accounting
  • Risk Management and Internal Control Systems
  • Business Strategies in Financial Planning

Top Noted Publication:

1. Cryptocurrency as Medium of Exchange and Its Applicability in the Philippine Accounting Standards

  • Authors: MHNY Jonathan P. Binaluyo, Justine L. Pelo, Anne Catherine O. Reyes
  • Journal: International Journal of Psychosocial Rehabilitation
  • Volume/Issue: 24 (8)
  • Pages: 645–653
  • Citations: 4
  • Year: 2020
  • Summary: This study explores the feasibility of cryptocurrency as a medium of exchange in the Philippines, examining its alignment with existing Philippine Accounting Standards and its implications for financial reporting.

2. Challenges and Opportunities for Digital Transformation in Philippine Microfinance Institutions

  • Authors: NBA Jonathan P. Binaluyo, Angelo R. Santos
  • Journal: International Journal of Economics and Financial Issues
  • Volume/Issue: 14 (5)
  • Pages: 269–278
  • Citations: 3
  • Year: 2024
  • Summary: This paper investigates the digital transformation journey of microfinance institutions in the Philippines, analyzing challenges such as technological adoption and highlighting opportunities for innovation and efficiency improvements.

3. Prospects and Challenges: Rice Tariffication Law’s Influence on Region III Philippines Rice Industry

  • Authors: JP Binaluyo, LVV Lascano, JP Binaluyo
  • Journal: Journal of Namibian Studies: History Politics Culture
  • Volume: 36
  • Pages: 932–959
  • Year: 2023
  • Summary: The research evaluates the socioeconomic impacts of the Rice Tariffication Law on Region III, focusing on its effects on the rice industry’s competitiveness, profitability, and challenges faced by local farmers.

4. Audit Practices and Profitability of Selected Auditing Companies in Metro Manila

  • Author: JP Binaluyo
  • Journal: International Journal of Research Publication and Reviews
  • Volume/Issue: 3 (10)
  • Pages: 1860–1873
  • Year: 2022
  • Summary: This study analyzes the audit practices of Metro Manila auditing firms, exploring their relationship with profitability and identifying factors contributing to successful audit outcomes.

5. The Impact of the Tax Reform for Acceleration and Inclusion (TRAIN) Law on Middle Income Professionals in Metro Manila

  • Author: JP Binaluyo
  • Journal: Ascendens Asia Journal of Multidisciplinary Research Abstracts
  • Volume/Issue: 3 (3)
  • Year: 2019
  • Summary: This paper examines the effects of the TRAIN Law on middle-income professionals in Metro Manila, focusing on changes in tax obligations, disposable income, and overall financial well-being.

Conclusion:

Dr. Jonathan Binaluyo stands out as a highly competent academic and professional in accounting and finance, with significant contributions to research, teaching, and industry practice. His work on cryptocurrency, digital transformation, and tax reforms highlights his ability to tackle relevant, real-world issues. However, enhancing the global visibility and interdisciplinary nature of his research would elevate his profile even further.

 

Jonathan Binaluyo | Accounting and Management | Best Researcher Award

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