This study was conducted to identify the perceptions of pupils, parents, teachers, and school administrators of different public elementary schools in Narra del Norte District, Narra, Palawan on the extent of implementation, degree of acceptance, and the effects of Modular Distance Learning (MDL).

In gathering the required data, a researcher-made questionnaire was administered to three hundred sixty (360) pupils, three hundred sixty (360) parents, twenty-four (24) teachers, and seven (7) school administrators. The gathered data were computed and analyzed using mean, frequency, percentages, Kruskal-Wallis test, and Kendall's tau-b correlation.

On the extent of Modular Distance Learning (MDL) implementation, it was found that school administrators thought that MDL was strongly implemented, with a Grand Mean of 4.67. Teachers, with a Grand Mean of 4.35, concurred that MDL was implemented, but not to the extent that school administrators believed it to be.

As for the degrees of acceptance of MDL as the primary learning delivery mode, school administrators (XGM = 4.30) and teachers (XGM = 3.62) have shown “Acceptable” degrees of acceptance, while parents (XGM = 2.89) and pupils (XGM = 2.94) “Moderately Acceptable”. This implied that pupils, parents, teachers, and school administrators embrace modular distance learning as the primary method of delivering instruction.

On the perceived effects of MDL on the Learning Delivery Expenses, Teaching and Learning process, Ability to Understand the Lesson, and Learners’ Performance, the pupils and parents believed there was no effect at all. In contrast, teachers and school administrators agreed that MDL had a favorable impact on students' ability to understand the lesson but a negative impact on the costs associated with learning delivery.

Furthermore, different people have different experiences with the implementation of modular distance learning (MDL), including school administrators, instructors, parents, and students. The majority of the planning and management of school operations during the MDL implementation was the focus of the experiences of school administrators. Teachers' experiences, on the other hand, may be characterized as an increase in their regular tasks and obligations. Parents had a greater responsibility to participate in their children's education since they needed to help and instruct them so that they would continue to learn. And as for the students, they have discovered how to use technology to interact with their peers and teachers while studying independently. For school administrators, instructors, parents, and students, modular distance learning has delivered rich and meaningful experiences that are useful in their future decisions.

School administrators, instructors, parents, and students varied significantly in their levels of acceptance of perceived utility (PU), perceived ease of use (PEOU), attitude toward utilizing (ATU), and readiness to use (RU).

Lastly, there was a strong correlation between the levels of acceptability and reported impacts of MDL implementation among teachers, parents, and students. However, there was no correlation between the school administrators' acceptance level and how they perceived the impacts of MDL.