1. Instructor, Ifugao State University, Philippines.

* Correspondence: lobhoy24@gmail.com

Keywords: conformance, IATF protocols, tourism sectors, covid-19

1. INTRODUCTION

Tourism is one of the biggest industries in which a large number of people work together. It is an industry that is responsible for some countries’ economies [1]. According to [2], a known international business focusing in accommodation trade, transportation field, food and beverages, entertainment, and connected industries. This industry excludes activities involving trips around the world and resides for longer months. The safety and security of tourists, infrastructure, and how much is being done to improve these issues are some of the aspects that need more attention from the Philippine tourism industry. To boost Philippine tourism, the government implemented RA No. 9593, known as the Tourism Act of 2009, which directly declares a national policy for tourism as an engine of tourism and directs it’s connected to the different offices to impose a strict rule.  Specifically, under section 41, its focus is on the LGCE. This local service will assist and train programs to improve knowledge of the Municipal Government Unit (MGU), as well as to supervise the plans and implement laws on the industry.  It is also supported by section 42, which focuses on the stakeholders of the industry, wherein every province, city, or municipality in which tourism is a significant industry shall have a permanent position for a tourism officer. classifications and assessments can be used as a guide for departments and their institutions, the (LGU), and the private sector to develop and implement their respective programs. The Banaue LGU has made ordinances regarding the regulation of the tourism industry in Banaue. One such ordinance is regarding tour guides, sponsored by Kagawad Orlando Addug. Just before the pandemic, Mayor Dulawan organized training for tour guides. However, just when IFSU was about to conduct said training, the pandemic happened. The tourism office has encouraged the different service providers to form different organizations. Thus, it promoted order and unity among the members. Banaue thus has organizations for tour guides, food and beverage, and lodges. There are organizations for heirloom rice producers and the transport industry. This has a great impact because the organized workforce has support from their organization, and each organization has its own by-laws.March 16, 2020, marked the start of lockdown in stopping the infection of the COVID-19. Inter-Agency Task Force (IATF) was organized as the responsible body to take care of problems regarding disease here in the Philippines. Thus, the COVIDD -19 affected the tourism industry. COVID-19 is known of having a record of fifteen-point twenty four percent (15.24%) visitors four years ago. This disease caused a fall of seventy three percent (73%) DOH [3]. Travelers before the pandemic need to relax that is why they search for tourist spots that practice social distancing. Tour management always make updates of places/ areas usually the remote areas for biking and birding. Activities offered in the itinerary are important to invite tourist and most favor no contacts to fellows. The industry should be adaptable, the environment and the tourism field. In promoting good condition, it is obvious and to the physiques of travelers and beneficial to the environment. The effect of these activities, the industry may pursue its business in a sure and attainable system, for economic prosperity [4]. Based on previous studies, programs, and support accorded by the government, most of the interventions presented were government initiatives and focused on the enhancement of the rice terraces. Few studies were documented relevant to the present situation, and most of the studies further dealt with how COVID-19 affects the tourism industry of the locale under study. Considering that Banaue is the seat of the eighth wonder of the world and a heritage site, researcher chose prioritizing the preparedness of the tour world in Banaue, Ifugao at the height of the COVID-19. This paper would assess the profile, development and sustainability of accredited tourism establishments during the COVID 19 pandemic in Banaue, Ifugao. This would further look into the compliance to the IATF protocols and interventions adopted by the accredited tourism establishments highlighting some issues and concerns when the entire country has experienced the new normal conditions in particular the tourism industry in the local study, Banaue, Ifugao.

2. MATERIAL AND METHODS

The study utilized a descriptive evaluative design in the study, with a self-constructed questionnaire as the main instrument used in the study. It involved the description, analysis, and interpretation of the preparedness of the tourism industry in Banaue, Ifugao. The areas covered in the questionnaire-included profile of accredited tourism establishments, identify intervention programs, determine extent of compliance, the issues and concerns on IATF protocols, and strategies to strengthen preparedness. To facilitate analysis and interpretation, all data were presented in tabular form. Similarly, [5] points out that descriptive research is concerned with the description of data and characteristics of a population. The goal is the acquisition of factual, accurate, and systematic data that can be used in averages, frequencies, and similar statistical calculations. Descriptive studies seldom involve experimentation, as they are more concerned with naturally occurring phenomena than with the observation of controlled situations. Banaue (or spelled Banawe, and locals term it Banawor) is a 4^th class municipality with eighteen (18) barangays in the province of Ifugao and, according to [6], it has a population of 21,837 people. It is widely known as the site of the UNESCO World Heritage Site. An author [7], regarded the Banaue Rice Terraces, locally known as the Hagdan-hagdan palayan, as undoubtedly a source of pride not just for the Ifugao but also for Filipinos across the world. This has taken the center stage in tourism ads and is always a regular backdrop of many souvenir photos [8]. The Banaue Rice Terraces are the world’s oldest rice terraces. It is 1,500 meters above sea level and has an efficient irrigation system. Its beauty is hand-hewn and exhibits spectacular ancient engineering feats. The rice terraces cover 10, 360 square kilometers of the mountainous side of the region. Funk and Wagnall’s [9]. The researcher used the purposive sampling technique. Purposive sampling, also known as judgmental, selective, or subjective sampling, is a form of non-probability sampling in which researchers rely on their own judgment when choosing members of the population to participate in their surveys. This survey sampling method requires researchers to have prior knowledge about the purpose of their studies so that they can properly choose and approach eligible participants for surveys conducted using online survey platforms like [10]. Hence, the researcher guaranteed that the study includes establishments in the accommodation, food and beverages, entertainment, and connected industries Table 03 shows a list of DOT-accredited establishments in Banaue, Ifugao, under the categories of accommodation, food and beverages, entertainment, and connected industries. There are 42 listed DOT-accredited establishments in Banaue, Ifugao. Using Slovin’s formula with a 5% margin of error, the sample is 38. Therefore, the 38 owners or managers of the accredited establishments were the respondents of the study.

Table 01: List of DOT accredited establishments in Banaue, Ifugao.

	Business Name	Address
Room Accommodation
1	Baleh Boble Guesthouse (Ecolodge)	Bissang, Tam-an
2	Banaue Ethnic Village & Pine Forest Resort (Ecolodge)	Aparnga-o, Viewpoint
3	Hiwang Native House Inn (Ecolodge)	Viewpoint
4	Ramon Native Homestay Inn & Restaurant (Ecolodge)	Batad
5	Uhaj Native Village Inn (Ecolodge)	Uhaj
6	Banaue Hotel & Youth Hostel (Hotel)	Ilogue, Tam-an
7	7th Heaven’s Café & Lodging (Pension)	Pangngat, Poblacion
8	Banaue Evergreen Hostel & Restaurant (Pension)	Ilogue, Tam-an
9	Banaue Homestay (Pension)	Pangngat, Poblacion
10	Banaue View Inn (Pension)	Angadal, Poblacion
11	Bogah Homestay (Pension)	Batunbinongle, Bocos
12	Halfway Homestay-Richard’s Place (Pension)	Poblacion
13	Halfway Lodge & Restaurant (Pension)	Poblacion
14	Ilob Village Inn (Pension)	Ilob, Bocos
15	Koreen Guest House (Pension)	Poblacion
16	Banaue Rice Homestay (Pension)	Batunbinongle, Bocos
17	Rita’s Mt. View Inn & Restaurant (Pension)	Batad
18	People’s Lodge & Restaurant (Pension)	Poblacion
19	Pink Banaue Hostel (Pension)	Ilogue, Tam-an
20	Banaue Sunrise Restaurant (Tourist Inn)	Yayud, Poblacion
21	Las Vegas Lodge & Restaurant (Tourist Inn)	Bissang, Tam-an
22	Sanafe Lodge & Restaurant (Tourist Inn)	Trade Center, Poblacion
23	Tam-an Hotel (Tourist Inn)	Bissang, Tam-an
24	Trekker’s Lodge & Café (Tourist Inn)	Lubbun, Poblacion
25	Uyami’s Greenview Lodge & Restaurant (Tourist Inn)	Poblacion
Food and Beverages
26	House of Ekolife (Ifugao delicacies)	Ilogue, Bananue, Ifugao
27	Kel’s Coffee Kabunyan Blend (Ifugao paintings)	Ilogue, Bananue, Ifugao
28	Tinawon Rice Cookies (Ifugao treats)	Ilogue, Bananue, Ifugao
Entertainment
29	Banaue Museum	Ilogue, Bananue, Ifugao
30	IKAT Textile	Ilogue, Bananue, Ifugao
31	Patina Art Gallery (Antique Shop)
Connected Industries
32	Banaue Explore	Poblacion Banaue, Ifugao
33	Banaue Local Guide	Viewpoint, Banaue, Ifugao
34	Banaue Naturalist Guide	Poblacion Banaue, Ifugao
35	Banaue Tour Guide and Driver Philippines	Paypayan, Banaue, Ifugao
36	Banaue Tours	Pasnacan, Banaue, Ifugao
37	Banaue Travel Burean	Poblacion Banaue, Ifugao
38	Danilo Trekking and Tour Guide	Poblacion Banaue, Ifugao
39	Rijstterasen van Bara	Poblacion Banaue, Ifugao
40	Rizi’eres de Banaue	Poblacion Banaue, Ifugao
41	Tarasy ryzone in Banaue	Poblacion Banaue, Ifugao
42	Teras Sawah Banaue	Poblacion Banaue, Ifugao

The study was conducted in the municipality of Banaue, Ifugao. The researcher prepared questionnaires in Google Form and printed copies. The researcher first asked the respondent about his/her preference in answering the survey. Respondents who chose the Google form received the link through e-mail or messenger. On the other hand, a printed copy was given to other respondents. The researcher also got in touch with the respondents if there were queries and/or concerns related to the questionnaire. They were given a day to answer the questionnaires, and then the researcher collected the data after the respondents completed the questionnaire. The researcher assures that responses are treated with strict confidentiality to protect the integrity of the respondents. The data gathered were tabulated, analyzed, and interpreted respectively, and used in answering the questions raised by the researcher. The survey used appropriate questions modified from related research and individual questions that were formed by the researcher. Hence, the questionnaire is divided into five (5) sections, namely: the business profile; issues and concerns of the accredited establishments; interventions made by the accredited establishments during the pandemic; extent of compliance with IATF protocols; and strategies to strengthen the preparedness of business establishments. Before the researcher gathered data, the questionnaire was content validated by a representative from the Academe, Provincial Local Government Unit (PLGU), and Municipal Local Government Unit (MLGU) in the Province of Ifugao, particularly the three personnel from Ifugao State University, namely: Mrs. Eulalie D. Dulnuan, a faculty and research instructor for tourism students, Director in the Department for Globally Importance Agricultural Heritage System (GIAHS), Mrs. Marites Bumidang, an English Instructor and Chairperson under the program of Bachelor of Science in Elementary (BSE) in the College of Education; and Ms. Marah Joy Nanglegan, Director for Extension and Development. The other two validators came from the Local Government Unit, namely: Atty. Roscoe Kallaw, the Provincial Tourism Officer in the Province of Ifugao; and Mr. Rio Dale Hummiwat, Supervising Tourism Officer in the municipality of Banaue, Ifugao, who has been in the department for several years and has mastered tourism’s functional management.

Table 02: Scale of interventions made during pandemic.

Scale	Description	Interpretation
5	Always	I do it all the time
4	Often	I do it several times
3	Sometimes	I do it occasionally
2	Seldom	I don’t do it very often
1	Never	I don’t do it at all

Table 03: Scale of extent of compliance.

Scale	Description	Interpretation
5	Full Compliant	Strictly followed and implemented the policies
4	Compliant	Adequately observed and implemented the policies
3	Neither Compliant nor Not Compliant	Sometimes observed and implemented the policies
2	Not Compliant	Hardly observed and implemented the policies
1	Fully Not Compliant	Never observed and implemented the policies

Table 04: Scale of issues and concerns encountered.

Scale	Description	Interpretation
5	Always	I experienced it all the time
4	Often	I experienced this several times.
3	Sometimes	I experienced it occasionally.
2	Seldom	I did not experience often.
1	Never	I did not experience it.

Frequency and percentage were used to describe the profile of the business establishments-respondents. Frequency is applied to solve for the number of occurrences of a repeating event per unit of time, and the percentage is used to express or measure dimensionless numbers. The mean and standard deviation were used to describe the interventions made by the accredited establishments in the tourism industry regarding the IATF protocols, the extent of compliance by the accredited establishments in the tourism industry during the pandemic; and the issues and concerns with the accredited establishments in the tourism industry to IATF protocols. A mean was employed to take the average of the given numbers by dividing the sum of the given numbers by the total number to be able to represent the average value in a data set. The importance of the mean is that it tells the study where the center value is located in the dataset because it carries a piece of information from every observation in a dataset. Standard deviation is also adapted to be able to measure the amount of variation or dispersion of a set of values relative to its mean.

3. RESULTS AND DISCUSSION

The majority of the businesses were sole proprietorships (68.42 percent) and had been in business for 1-10 years (60.53 percent). The majority of them were micro (63.16 percent) and small (31.58 percent) businesses. Furthermore, some firms were in operation for 41–50 years (10.53 percent), indicating that they were been in business since 1981 and were in the souvenir and gift shop business.

Table 05: Business profile of accredited establishments (multiple responses).

Products and Services	F	P		Number of Employees	F	P
Food	20	24.10		before COVID- 19 pandemic
Tour Guide	16	19.28		1 -5 employees	26	68.42
Souvenir/ Gift shop	12	14.46		6 – 10 employees	9	23.68
Room Accommodation	27	32.53		11 – 15 employees	2	5.26
Weaving	6	7.23		16 – 20 employees	0	0
Spa	2	2.41		21 above employees	1	2.63
Years in Operation	F	P		during COVID-19 pandemic
1 -10 years	23	60.53		1 -5 employees	34	89.47
11 – 20 years	6	15.79		6 – 10 employees	3	7.89
21 – 30 years	0	0		11 – 15 employees	0	0
31 – 40 years	3	7.89		16 – 20 employees	0	0
41 – 50 years	4	10.53		21 above employees	1	2.63
51 years above	2	5.26
				Wage / daily rate of an employee	F	P
Legal entity/legal business	F	P		350.00-500.00 PHP	32	84.21
Sole Proprietorship	26	68.42		501.00-750.00 PHP	3	7.89
Partnership	7	18.42		751.00-800.00 PHP	2	5.26
Corporation	5	13.16		801.00-950.00 PHP	1	2.63
Business Classification	F	P
Micro- (below 3M)	24	63.16
Small- (3,000,001 – 15M)	12	31.58
Medium- (15,000,001 – 100M)	1	2.63
Large- (100M above)	1	2.63

Before and during the pandemic, the majority of businesses (68.42 percent) retained 1-5 employees. The increase in the percentage of employees shows that some businesses with 6–10 employees reduced their workforce to minimize expenses. Employees were given a daily wage of P 350.00 to P 500.00 pesos (84.21%). Some employees were paid in excess of P500.00 pesos. These employees had supervisory responsibilities.

Table 06: Intervention on human resource management.

Interventions	Mean	SD	QD
The business establishment had a reduced number of employees.	3.66	1.34	Often
The business establishment had required employees to do multitasking roles due to the limited numbers of manpower.	3.76	1.48	Often
The business establishment had required employees to follow IATF health and safety protocols.	4.37	1.00	Often
	3.79	1.36	Often
The business establishment had ensured the health of the employees by providing them vitamins and encouraging them to get vaccinated	3.39	1.50	Often
Overall Mean	3.79	.96	Often

An author [11], discussed that with the coverage of the COVID-19 pandemic concerning business ethics, physical and mental wellbeing, inequality, and the rise of the gig-economy and precarious work, stakeholders would feel connected to the complex issues. This expanded coverage of the ever-noticeable effects of globalization and technological changes explored the importance of sustainable practice. The COVID-19 pandemic created a particularly challenging environment for human resource management (HRM), with managers having to quickly venture into the “unknown ” as they strove to help them to cope with radical changes occurring in the work and social environment. Perhaps one of the most salient Human Resource Management (HRM) challenges stemming from the COVID-19 pandemic involved adjusting new and current employees to drastically alter work conditions, such as shifting to remote work environments or implementing new workplace policies and procedures to limit human contact [12].During the pandemic, most businesses were closed. The tourism industry operates on and off depending on the alert level of the province or municipality. As a result, the majority of the workforce were affected. Some were laid off, and others had to learn to multitask. The interventions made by the chosen establishments to improve the applicability of their marketing management are shown in Table 09. The findings indicated that the identified marketing management initiatives were only used on occasion, particularly in producing alternate products or services offered during the pandemic (2.66). This implies that most business establishments in Ifugao did not produce alternate products and services to ensure their survival. This could be due to low confidence in creating low-cost products, which may be difficult to sell during the pandemic.

Table 07: Intervention on marketing management.

Intervention	Mean	SD	QD
The business establishment had created alternative products or services offered during the pandemic for the survival of the business.	2.66	1.49	Sometimes
The business establishment had created their social media account to promote their products and services offered.	3	1.39	Sometimes
Overall Mean	2.82	1.31	Sometimes

Some businesses had social media accounts prior to the pandemic. However, using this platform for promoting their products was not utilized regularly. According to [13], many of us now connect using social media platforms such as Twitter, Facebook, and Instagram, among others. The epidemic increased social media’s relevance, not just as a source of entertainment, but also as a modern necessity. It has evolved into one of the most important components of modern society.

Table 08: Intervention on operation management.

Intervention	Mean	SD	Qualitative Description
The business establishment had conducted regular strategic planning at the very start of the pandemic to address problems.	2.74	1.59	Sometimes
The business establishment had gathered all the necessary resources (materials and humans) to continuously operate the business.	2.82	1.56	Sometimes
The business establishment had close coordination with the Local Government Unit, Local Health Unit, and Tourism Office.	3.53	1.50	Often
The business establishments had been updated with the number of COVID positive within the municipality and the region.	3.63	1.55	Often
The business establishment had coordinated supplies and materials with suppliers and its connected industries/sectors	3.24	1.55	Sometimes
The business establishment had provided a lane for entrance and exit.	3.26	1.54	Sometimes
The business establishment had installed a washing area.	4.00	1.52	Often
The business establishment had established mandatory signing in the logbook.	3.97	1.44	Often
The business establishment had installed thermal scan and provided alcohol for a temperature check and hand sanitizing upon entering	4.08	1.22	Often
The business establishment have arranged tables 3 meters apart.	3.89	1.47	Often
The business establishment had regularly sterilized utensils.	4.18	1.39	Often
The business establishment had installed a plastic barrier in the reception area, counter, and tables.	3.63	1.38	Often
The business establishment replaces the beddings immediately after being used.	3.71	1.68	Often
The business establishment sanitizes in comfort rooms regularly.	3.97	1.55	Often
The business establishment requires a health declaration among guests in the hotel.	3.29	1.75	Sometimes
The business establishment requires a facemask and face shield upon entering the establishment.	4.18	1.35	Often
Overall Mean	3.64	1.49	Often

An author [14], as stated that operation management functions as the campaign engine room. Operation managers were involved in many roles and functions, such as the development of several important strategies and tactics to ensure the smooth implementation of obligations and responsibilities. DOT-accredited accommodation establishments in Banaue were the only places to accommodate tourists for their safety because operation managers have been complying with the IATF protocols [15]. Allocating budget for employee health and guest safety was rarely done. This was shown in Table 11. It implies that owners were not able to save funds for such emergencies. An author [16], said that allocating funds enhanced the operational proficiency of the business, where the finance specialist made use of the funds appropriately and allocated them wisely to reduce the business expense.

Table 09: Intervention on financial management.

Intervention	Mean	SD	Qualitative Description
1.      The business establishment had allocated a budget for the health of employees.	2.66	1.60	Sometimes
2.      The business establishment had allocated a budget for the safety of customers.	2.71	1.58	Sometimes
3.      The business establishment had allocated a budget for regular building sanitation	3.26	1.72	Sometimes
Overall Mean	2.88	1.50	Sometimes

Among the three interventions on financial management, budget allocation for regular building sanitation got the highest mean (3.26). Regular sanitation is a must in the IATF protocol; thus, business owners had no choice but to allot funds for this.

Table 10: Summary of interventions.

Intervention	Mean	SD	Qualitative Description
Human Resource Management	3.79	.96	Often
Marketing Management	2.82	1.31	Sometimes
Operations Management	3.64	1.49	Often
Financial Management	2.88	1.50	Sometimes
Overall Mean	3.28	1.32	Often

Every business relies on the four management areas. The interventions performed by the owners/managers in terms of operation management, financial management, human resource management, and marketing management are summarized in table 06. It showed that owners or managers intervened in each of the four management areas several times in order to deal with the pandemic problems they were experiencing. Table 10 depicts the extent of compliance in terms of management commitment. Encouragement of staff vaccination and compliance with health protocols obtained the top mean of 4.53. It was easier for the tourism business to operationalize early if all staff were vaccinated. However, mandatory swab tests among employees got the lowest mean (2.76). This complements the result in Table 4.5, in which budget allocation for the health of the employees got a low mean (2.66). The cost of a swab test was around P 2,077.00 pesos [17]. There would be additional expenses for the business establishment if a mandatory swab test for employees was required. Business income during a pandemic was not promising because of travel restrictions.

Table 11: Extent of compliance of management commitment.

	Mean	SD	Qualitative Description
There is a mandatory swab test among employees.	2.76	1.22	Neither Compliant nor Not Compliant
Employees are encouraged to get vaccinated.	4.53	0.76	Full Compliant
The establishment follows health and safety protocols.	4.53	0.56	Full Compliant
There is a massive campaign for a COVID-free community.	3.97	1.03	Compliant
Overall Mean	3.95	0.63	Compliant

Full Compliant (Strictly observed and implemented the policies); Compliant (Adequately observed and implemented the policies); Neither Compliant nor Not Compliant (Sometimes observed and implemented the policies); Not Compliant (Hardly observed and implemented the policies); Fully Not Compliant (Never observed and implemented the policies).   An author [18] described management commitment to an organization as showing efforts taken to educate and train employees through policies and education that could provide affirmative protection. Employees who were committed to work believe in the organization’s direction and purpose, which means that employees’ unique abilities and personalities align with the company’s values and culture, which were more than a tag prize [19]. Table 14 presents the extent of compliance in terms of continuous risk assessment. The protocols which were fully complied with by the establishments were the following: comfort rooms were regularly sanitized (4.50); face masks and face shields were required upon entering the establishment (4.39); utensils were regularly sterilized (4.34); mandatory signing in the logbook (4.32); and checking of temperature (4.26). This indicates that the business establishment was compliant in its operations.

Table 12: Extent of compliance on continuous risk assessment.

	Mean	SD	Qualitative Description
There are lanes for entrance and exit is provided	3.55	1.33	Compliant
There are signage’s for social distancing.	4.16	0.82	Compliant
There is a mandatory signing in the logbook.	4.32	0.90	Full Compliant
There is a checking of temperature and hand sanitizing upon entering.	4.26	0.89	Full Compliant
Tables are arranged 3 meters apart.	4.11	1.16	Compliant
Utensils are regularly sterilized.	4.34	1.17	Full Compliant
There are plastic barriers in the reception area, counter, and tables.	3.76	1.34	Compliant
There is a general observation of room sanitation.	3.21	1.93	Neither Compliant nor Not Compliant
Beddings are immediately replaced after being used	3.50	2.04	Compliant
Comfort rooms are regularly sanitized.	4.50	0.89	Full Compliant
Health declarations are required among guests in the hotel.	3.63	1.60	Compliant
Facemasks and face shields are required upon entering the establishments.	4.39	0.95	Full Compliant
Overall Mean	3.98	.84	Compliant

Full Compliant (Strictly observed and implemented the policies); Compliant (Adequately observed and implemented the policies); Neither Compliant nor Not Compliant (Sometimes observed and implemented the policies); Not Compliant (Hardly observed and implemented the policies); Fully Not Compliant (Never observed and implemented the policies).According to the study of [20], risk assessment is a primary management tool in ensuring the health and safety of workers, among others. It is the responsibility of the employer to carry out the risk assessment at work or to appoint someone with the relevant knowledge, experience, and skills to do so. Implementation is the process that turns strategies and plans into actions to accomplish strategic objectives and goals [21]. Business establishments were fully compliant when it came to Inter-Agency Taskforce (IATF) guidelines and Local Government Unit (LGU) restrictions. This data is shown in Table 15.  This means that the business establishment strictly observed and implemented the policies of the Inter-Agency Task Force based on the declared quarantine classifications.

Table 13: Extent of compliance on written compliance program.

	Mean	SD	Qualitative Description
The establishment follows the IATF guidelines based on the declared quarantine classifications.	4.45	0.65	Full Compliant
The establishment follows the LGU resolutions based on the declared quarantine classifications.	4.45	0.60	Full Compliant
Overall Mean	4.45	.59	Full Compliant

Full Compliant (Strictly observed and implemented the policies); Compliant (Adequately observed and implemented the policies); Neither Compliant nor Not Compliant (Sometimes observed and implemented the policies); Not Compliant (Hardly observed and implemented the policies); Fully Not Compliant (Never observed and implemented the policies). According to [22], compliance is encouraging people to get vaccinated for protection against severe forms of diseases, as proven by [23], saying that the implementation of minimum health protocols is a must. The extent of compliance in the auditing self-assessment was depicted in Table 16. Mandatory 14 to 21 days quarantine to those employees who tested positive was sometimes observed (3.37). Business establishments, on the other hand, were compliant in terms of temporary business closures when someone who visited or stayed in the place tested positive (3.66). Once the LGU orders the establishment’s temporary closure, the owner has no recourse. For all affected businesses, the Office of the Mayor furnished several advisories that all establishments would be closed until further notice.

Table 14: Extent of compliance on auditing self-assessment.

	Mean	SD	Qualitative Description
1. Employees are required to undergo a mandatory 14 to 21 days quarantine when tested positive.	3.37	1.44	Neither Compliant nor Not Compliant
2. The business establishment is temporarily closed when someone has been tested positive who visited or stayed in the establishment.	3.66	1.44	Compliant
Overall Mean	3.51	1.38	Neither Compliant nor Not Compliant

Full Compliant (Strictly observed and implemented the policies); Compliant (Adequately observed and implemented the policies); Neither Compliant nor Not Compliant (Sometimes observed and implemented the policies); Not Compliant (Hardly observed and implemented the policies); Fully Not Compliant (Never observed and implemented the policies). An author [24], noted that understanding the strengths and weaknesses is important in any business. This included identifying the risk and understanding the hazards of the business. A self-audit was commonly used by organizations to help evaluate and identify improvements that could be made. As shown in Table 17, business establishments were fully compliant in terms of monitoring. They followed IATF health and safety protocols or else they would be sanctioned. When it came to contact tracing, business establishments were willing to help. Logbooks are always available whenever they were needed.

Table 15:  Extent of compliance on monitoring.

	Mean	SD	Qualitative Description
1. The business establishment helps in the contact tracing when someone has been tested positive who visited or stayed in the establishment	4.21	0.84	Full Compliant
2. IATF health and safety protocols are followed.	4.37	0.54	Full Compliant
Overall Mean	4.29	.60	Full Compliant

Full Compliant (Strictly observed and implemented the policies); Compliant (Adequately observed and implemented the policies); Neither Compliant nor Not Compliant (Sometimes observed and implemented the policies); Not Compliant (Hardly observed and implemented the policies); Fully Not Compliant (Never observed and implemented the policies). According to the study by [25], as regulatory compliance obligations continued to multiply, achieving a clear picture of performance around good governance and compliance was more important than ever. Compliance monitoring was a crucial ingredient in evaluation because it developed further understanding, specifically the impact of any overarching roles [26].

Table 16: Extent of compliance on program for handling &reporting problems and breaches and implementing correcting actions.

	Mean	SD	Qualitative Description
Employees are given orientation and training on health and safety procedures.	4.13	1.09	Compliant
Overall Mean	4.13	1.09	Compliant

Full Compliant (Strictly observed and implemented the policies); Compliant (Adequately observed and implemented the policies); Neither Compliant nor Not Compliant (Sometimes observed and implemented the policies); Not Compliant (Hardly observed and implemented the policies); Fully Not Compliant (Never observed and implemented the policies)

Table 17: Summary of extent of compliance.

Compliance	Mean	SD	Qualitative Description
Management Commitment	3.95	.63	Compliant
Continuous Risk Assessment	3.98	.84	Compliant
Written Compliance Program	4.45	.59	Full Compliant
Auditing Self-Assessment	3.51	1.38	Neither Compliant nor Not Compliant
Monitoring	4.29	.60	Full Compliant
Program for Handling and Reporting Problems	4.13	1.09	Compliant
Overall Mean	4.05	0.86	Compliant

Full Compliant (Strictly observed and implemented the policies); Compliant (Adequately observed and implemented the policies); Neither Compliant nor Not Compliant (Sometimes observed and implemented the policies); Not Compliant (Hardly observed and implemented the policies); Fully Not Compliant (Never observed and implemented the policies). Table 17 reveals the summary of the extent of compliance. It shows that business establishments were compliant with the Inter-Agency Task Force (IATF) protocol. Table 18 presents the issues and concerns the respondents experienced. Most respondents encountered temporary closure (4.70) during ECQ and MECQ and, as a result, a decrease in monthly income (4.47) was observed. Because of this, some were laid off (4.03). Despite the decrease in income, business establishments had to spend on health and safety protocol compliance like providing facemasks and face shields to employees (3.74).  Another issue encountered by business establishments was a financial loss due to unsold perishable goods (3.47). This implies that business establishments encountered a major problem during the time of the pandemic. Most business establishments needed to follow the IATF health and safety protocols that might affect the flow of their business establishments. The last three issues encountered by owners were the following: the business establishment did not receive cash assistance from the Department of Tourism or Department of Labor and Employment (2.97); the business establishment could no longer pay the salaries of the employees (2.89); and the business establishment was about to go bankrupt (2.71).

Table 18: Issues and concerns of the business owners.

	Mean	SD	Qualitative Description
The business establishment entertained limited guests per day.	3.34	1.63	Often
The business establishment temporally closed during ECQ and MECQ.	4.74	0.64	Always
The business establishment’s monthly income decreased.	4.47	0.73	Always
The business establishment could no longer pay the salary of the employees.	2.89	1.48	Sometimes
The business establishment is about to go bankrupt	2.71	1.45	Sometimes
The business establishment had to spend for health and safety protocol compliance (e.g, face mask and face shield for employees, regular sanitation of the building, and sanitizers for customers)	3.74	1.48	Often
The business establishment had experienced financial loss because of unsold perishable goods.	3.47	1.29	Often
The business establishment did not receive cash assistance from the Department of Tourism (DOT) or Department of labor and Employment (DOLE)	2.97	1.26	Sometimes
The business establishment had to settle concerns on rentals, bills, loans among others.	3.39	1.44	Often
The business establishment had to provide the budget for the regular mandatory swab test of the employees.	2.50	1.50	Sometimes
Overall Mean	3.48	.89	Often

Always (I experienced it all the time); Often (I experienced this several times); Sometimes (I experienced it occasionally); Seldom (I do not experience often); Never (I did not experience it). An author [27], believed that knowing the problem should put a good amount of thinking and resources into understanding before solving a problem. Understanding the issues and concerns would be the first step in problem solving. It is not experience that corrects or solves a problem, but defining solutions that actually matter. Failure is often because of solving the wrong problem with the wrong solution to the right problem [28].

Table 19: Proposed strategies for the tourism sectors.

Areas of Management	Tourism Sectors	Parameters	Strategies	Activities
Marketing Management	· Food and Beverages · Accommodation	No alternative products or services offered during the pandemic for the survival of the business.	·     Offer affordable tour packages ·     Food delivery	· Benchmark products and services ·  Create tour packages · Advertise tour packages via social media like Facebook, Instagram. ·  Free food delivery for all customers who order worth 1,000 pesos within the Municipality of Banaue Ifugao.
	· Food and Beverages · Accommodation · Connected Industry	Few business establishment have social media account.	· Creation of social media account like Facebook, Instagram, Twitter and among others.	·  Create social media account ·  Research on the most visited websites of tourists ·  Link the social media to the identified tourism websites.
Operation Management.	· Food and Beverages · Accommodation · Entertainment · Connected Industry	Low implementation of strategic planning.	·     Conduct five (5) year strategic planning ·     Conduct performance review	·  Partner with Government Agencies and Non-government Agencies ·  Ask assistance for the seminar-workshop of strategic planning ·  Meet the employees and conduct 5-year strategic planning and performance.
	· Food and Beverages · Accommodation	Limited resources to continuously operate the business.	·   Come up with an inventory management system.	·   Collaborate with the trusted suppliers. ·   Coordinate and order the needed materials to the suppliers during the time of crisis.
	· Food and Beverages · Accommodation	Poor coordination to suppliers in terms of ordering of supplies
	· Food and Beverages · Accommodation · Entertainment · Connected Industry	Lack signages particularly entrance and exit	Install visible signages based on the guidelines of Interagency Task Force.	·     Identify the guidelines of the Interagency Task Force ·  Install signages based on the guidelines Observe Physical distancing.
	· Accommodation	Filling-out of health declaration form is seldom practice.	·   Use health check APP (Application) for ease of contract	· Collaborate with the Local Government Unit or Department of Trade and Industry for the Health Check APP (Application).
Financial Management.	· Food and Beverages · Accommodation · Entertainment · Connected Industry	No allocated budget for fortuitous event.	· Budget allocation for emergency fund.	·      Collaborate with the DTI and Tourism Sector for the Financial Literacy Seminar. ·     Allot at least 10 percent from the monthly income to be used as emergency fund.
Extent of compliance of management commitment	· Food and Beverages · Accommodation	No mandatory swab test among employees.	·     Required monthly swab test to all employees.	·   Purchase COVID 19 kits for the use of monthly swab test to all employees.
Extent of compliance on continuous risk assessment.	· Accommodation	Room sanitation is less likely practice	·    Training of employees on sanitation.	·   Request a training from TESDA /DOT regarding sanitation.
Extent of compliance on auditing self-assessment.	· Food and Beverages · Accommodation · Entertainment · Connected Industry	Mandatory quarantine is seldom observed.	·    Report COVID-19 positive staff or customers immediately to Health Center to undergo 14 to 21 days of quarantine. ·    Skeleton workforce should be implemented.	·    Schedule employees for the implementation of a skeleton workforce.

4. CONCLUSION

All the respondents were DOT-accredited; room accommodation had the highest number of respondents, followed by food and beverages, connected industries, and entertainment business establishments. They did not dwell on one kind of tourism product or service, which they focused on based on their interest and forte and were almost owned by sole proprietorship under the micro business classification. Human resource and operations management interventions were frequently observed. However, business owners were not ready to use social media to promote their products/services, and budget allocation for health and safety was not a priority for them. Hence, business owners were skeptical about pandemic interventions in terms of marketing management and financial management. The intervention made under the areas of Operation management and Human Resource management got a qualitative description of “Often” meaning the business establishment did it several times for the said interventions. While for the Financial Management and Marketing Management practiced the intervention made “Sometimes or they do it occasionally.” Generally, business establishments were compliant to  IATF health and safety protocols. The extent of compliance on written compliance and compliance on monitoring got a description of Full compliant, meaning they” strictly observed and implemented the policies. While for the extent of compliance of Management Commitment, Continuous risk assessment, and Program in taking good care and solving hindrances  and gaps and satisfying corrective actions got a qualitative description compliant, meaning ‘Adequately observed and implemented the policies.” Moreover, the extent of compliance on Auditing Self-Assessment was “neither compliant nor not compliant “that means “Sometimes observed and implemented the policies.”  The pandemic has caused problems for business owners. As a result, they faced issues and concerns such as temporary closure, decreased income, and the layoff of some personnel. In short, the issues and concerns of the business owners got a qualitative description of “often” or “several times.” Hence, issues and concerns were handled fairly so a proposed strategy was evaluated through an action plan.

5. RECOMMENDATIONS

• The result of the intervention under the qualitative description is “Often” which means that there is a need to raise awareness of unexpected phenomenon such as the COVID-19 pandemic.
• In the extent of compliant, then overall result is “Compliant”. Fair enough to combat the pandemic but achieving a complete program or being fully compliant establishment would be the safest for everybody. Concern people must stay on trac with changing laws and regulations, always ask experts for advice on business compliance, be coachable, always ensure employees to follow procedure, always set limits to avoid business crisis such as overspending during pandemic and if mistakes happen, do not dwell on it. Find solution always to reduce or solve the problem.
• Issues and Concerns during the new normal got an overall result of “Often” which means that there are problems in the business that needed attention. It would be proper to listen and ask advises from business experts how to manage business during crisis. Be coachable from these people who has gone a long way in managing a progressive business and apply it.
• To further strengthen the preparedness of the establishments, the research would suggest that having a positive mindset would be enough tool to come up with more relevant and better strategies. Avoid procrastination, and start taking the pieces of problem and instead solve it because an optimist has always a solution.
• Digitalization in tourism is the use of technologies to manage and grow business. In a competitive business world, there are several ways to attract and invite tourist and visitors to visit the Philippines. To be digitally stable in the business, creation of website is a priority to be able to conqueror the world of advertisement.
• The researcher would recommend that all business establishments must develop its contingency fund budgeting based on its individual needs. These protect the business establishment as it encounters unforeseen expenses and ramps up it cash flow in the early stages of the business development.

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