Resurreccion, R., and M. T. Alvarez. “Efficiency and Effectiveness of Utility Billing Management System (UBMS) in the Collection of Electric Services”. Isabela State University Linker: Journal of Education, Social Sciences and Allied Health, vol. 2, no. 1, June 2025, pp. 93-101, https://www.isujournals.ph/index.php/jessah/article/view/187.