TEC EMPRESARIAL

El aprendizaje de la transparencia y la rendición de cuentas de los ayuntamientos españoles

Francisco Segado — 2025-07-04

El aprendizaje de la transparencia y la rendición de cuentas de los ayuntamientos españoles

Este artículo estudia el desarrollo instrumental de la transparencia de las webs de los Ayuntamientos españoles en el periodo comprendido entre 2011 y 2017, bajo dos regulaciones distintas acerca de la transparencia y buen gobierno. El método de investigación consiste en el estudio de 41 indicadores, posteriormente ampliado a 52 para ajustarlo a la reforma de la legislación sobre transparencia y acceso a la información pública, aprobada en 2013. El objetivo general es la investigación de los recursos, los rasgos y las prácticas de comunicación pública que realizan los ayuntamientos a través de la web. En particular se busca identificar dichos recursos y las posibles deficiencias estructurales y de mensaje en las webs. Los indicadores se publican y actualizan en sucesivas oleadas en la plataforma Mapa Infoparticip@ (http://www.mapainfoparticipa.com). El trabajo de investigación cuenta con un universo de 2.930 municipios, si bien la muestra que se emplea para este artículo se reduce a 400 municipios que tienen más de 20.001 habitantes empadronados. La muestra permite un análisis cualitativo que incluye: qué variaciones se han observado, qué tipo de tratamiento se ofrece o qué servicios ciudadanos han aparecido en el periodo. El resultado del trabajo anuncia que la regulación sobre transparencia, acceso a la información pública y buen gobierno no asegura mejores resultados en la publicación de información en las webs municipales. Los indicadores analizados ofrecen peores resultados, independientemente del tamaño del municipio o del cambio de titularidad y orientación política de la alcaldía. Se aboga, en cambio, por una cultura de transparencia más amplia que implique a la sociedad civil y anime a la participación ciudadana. El enfoque jurídico de las cuestiones de transparencia reduce su efecto positivo en la gestión pública de los municipios.

Navigating Blue Economy Diplomacy: Comparative Study of Seaweed Industry Development in Pangandaran and Serang, Indonesia

Mas Halimah — 2025-07-04

This article focuses on the role of the seaweed sector in supporting Indonesia's blue economy diplomacy agenda, through case studies in two coastal areas that have different potentials and challenges: Pangandaran Regency and Serang Regency. The purpose of this study was to compare the dynamics of production, management, marketing, and institutional support for the seaweed sector in both regions. In addition, this study aims to analyze how this local potential can contribute to Indonesia's broader export policy and blue economy diplomacy framework. This article uses the International Political Economy and Blue Economy Diplomacy approaches to explain the relationship between local actors, national policies, and international markets. This study used a descriptive qualitative method through in-depth interview techniques with business actors, village officials, and MSME managers in two coastal villages: Bagolo Village (Pangandaran) and Lontar Village (Serang). The analysis was carried out by comparing the management patterns, inhibiting factors, and expansion strategies of the seaweed market. The results show that both regions have large seaweed export potential, but face similar structural challenges such as limited raw materials, environmental pollution, and the absence of sustainable supporting policies. However, there are promising local initiatives such as MSME-based processed products, participation in international exhibitions, and interest in foreign markets, which can be used as a foundation for strengthening Indonesia's blue economy diplomacy from the grassroots level.

Facilitadores e inhibidores de la innovación pública: percepción desde la red de innovadores en Chile

Angélica Vera — 2025-07-04

Facilitadores e inhibidores de la innovación pública: percepción desde la red de innovadores en Chile

Este artículo asume la existencia de una limitada producción teórica, así como escasos estudios empíricos sobre innovación en el sector público. Sin perjuicio de lo anterior, existirían algunos enfoques disponibles para el estudio de la innovación en organizaciones del Estado. Esta investigación se ha concentrado específicamente en el proceso de innovación, es decir, los factores que la facilitarían o dificultarían su implementación en las organizaciones públicas (Brown, 2010). De esta manera, se han sistematizado las principales barreras y facilitadores de la innovación reportados en la literatura, factores que han sido trasladados a una escala Likert, diseñando una encuesta que fue aplicada luego a los miembros de la Red de Innovadores Públicos de Chile. Dicha Red contaba con 3.379 miembros al momento de la investigación, habiéndose obtenido 425 respuestas de funcionarios de diversas instituciones públicas. Es así como se pudo observar indirectamente la presencia de los factores seleccionados desde la literatura, recogiendo la percepción de una muestra de funcionarios públicos chilenos, en cuanto a los factores que influyen en el desarrollo o inhibición de procesos de innovación en sus organizaciones. Adicionalmente a dicha contribución empírica, se identificaron argumentos desde distintas líneas de la literatura especializada, sobre la pertinencia y validez de los factores seleccionados, las que incluyen enfoques desde el aprendizaje y cambio organizacional, la gestión pública, el neoinstitucionalismo y gestión de riesgos, entre otros marcos teóricos.

Balancing Investment and Sustainability: Legal Challenges in Implementing the Domestic Market Obligation (DMO) in Indonesia’s Coal Sector

Anggawira — 2025-07-04

The Domestic Market Obligation (DMO) policy in Indonesia's coal sector has created tensions between domestic energy supply interests and a stable investment climate. Its implementation faces serious challenges, including regulatory inconsistency, price uncertainty, and the risk of legal conflicts. In addition, this policy is considered counterproductive to the energy transition agenda and national climate sustainability commitments. This study aims to analyze legal challenges and formulate alternative policies and legal recommendations in the implementation of DMO. This study uses a normative legal approach with a conceptual and legislative approach. Data are analyzed normatively and interpretively against primary, secondary, and tertiary legal materials. The results of the study indicate that the implementation of DMO has not been supported by stable and harmonious regulations with the principles of sustainability and investment protection. A more consistent legal framework, a clear energy transition mechanism, and strengthening of legal instruments are needed to ensure a balance between state interests and legal certainty for investors. DMO policy reform must be placed in the context of long-term energy transformation to align with Indonesia's sustainable development goals.

La diversidad de género en el sector público y su influencia en el gasto público y buen gobierno. Evidencia en Latinoamérica

Carmen Briano — 2025-07-11

La diversidad de género en el sector público y su influencia en el gasto público y buen gobierno. Evidencia en Latinoamérica

La diversidad de género y su impacto en las decisiones y desempeño del sector público ha sido objeto de gran atención por parte de la academia y la legislación internacional. Si bien la representación de las mujeres en posiciones de liderazgo en el sector público ha incrementado, su incidencia en indicadores de desempeño económico y social en el ámbito público ha sido escasamente abordado en la literatura internacional, mientras que en Latinoamérica no existen estudios comparativos que evidencien su contribución al desarrollo económico e institucional. Basado en las teorías de agencia y de la masa crítica, el objetivo del trabajo es analizar la influencia que tiene la diversidad de género en los Parlamentos Nacionales y Alcaldías sobre las decisiones de gasto público y los indicadores de buen gobierno, incluida la corrupción. La muestra de estudio está integrada por 18 países y 378 observaciones durante el periodo 1997-2017. Se observa que la participación de mujeres en los Parlamentos Nacionales muestra un notable incremento en Latinoamérica, aunque no ha alcanzado la paridad 50-50. Los resultados econométricos evidencian que las mujeres en los Parlamentos Nacionales favorecen los índices de buen gobierno particularmente en las dimensiones de estabilidad política y no violencia, efectividad del gobierno, calidad regulatoria, Estado de Derecho y control de la corrupción, mientras que las alcaldesas electas favorecen la calidad regulatoria y el Estado de Derecho. Del mismo modo, las mujeres alcaldesas motivan a un mayor gasto no social en asuntos económicos, mientras que incrementan el gasto social en protección al medio ambiente, actividades recreativas, cultura y religión y en protección social. En el ámbito económico, las mujeres alcaldesas incrementan los ingresos tributarios y tienden a disminuir la deuda pública total. Este artículo concluye que las mujeres que ocupan posiciones de liderazgo en el sector público están orientadas hacia lo social y el fortalecimiento de las instituciones, dado que tienden a adoptar una orientación ética y se preocupan por las necesidades de los diversos grupos de interés.

Institutional Development Strategies of the Ciamis District Education Office: A Study on the Achievement of School Life Expectancy Rates

Nana Taryana — 2025-07-11

This study is motivated by the ongoing ineffectiveness in institutional development of education services within the Ciamis Regency Education Office, particularly concerning the achievement of the Expected Years of Schooling indicator. This issue is evident in the relatively low increase in the average years of schooling. Therefore, this research aims to analyze institutional development strategies for the Ciamis Regency Education Office. Adopting a qualitative approach, this study employs a descriptive method. Data were collected through observation, interviews, literature review, and focus group discussions (FGDs), while the data analysis utilized Miles and Huberman’s interactive model of qualitative analysis. The findings reveal that institutional capacity development efforts by the Ciamis Regency Education Office, aimed at improving the average years of schooling as a means to achieve the Expected Years of Schooling target, have generally been implemented in accordance with established goals. However, in qualitative terms, the improvement remains relatively low. The root causes of the low average years of schooling include limited access to both formal and informal education services—particularly for low-income or impoverished populations—and the suboptimal implementation of equivalency education programs (Packages A, B, and C), largely due to insufficient funding. The recommended strategies to address these issues include capacity development at the individual level, at the organizational level, and at the environmental level.

Governance Mechanisms and Public Asset Integrity: The Role of E-Governance, SPIP, and Whistleblowing

Yuniati — 2025-07-11

This study aims to examine the influence of E-Governance, Government Internal Control System (SPIP), and Whistleblowing System implementation on asset management practices and their implications for asset fraud prevention in local governments. The research focuses on regency and city governments in West Java and East Java provinces, Indonesia. Employing a quantitative approach with a survey method, data were collected from 352 respondents across 65 local governments. Partial Least Squares Structural Equation Modeling (PLS-SEM) was used for data analysis. The findings indicate that the implementation of E-Governance and SPIP significantly and positively influences asset management. Furthermore, E-Governance, SPIP, the Whistleblowing System, and asset management implementation significantly contribute to asset fraud prevention. This study highlights the critical role of governance mechanisms and digital public services in enhancing transparency, asset security, and fraud mitigation within decentralized governmental systems. These findings are expected to contribute to the advancement of public governance practices, particularly in developing countries.

The Influence of Organizational Culture on Implementation of Good Governance in Improving Financial Information Systems Quality at the Regional Revenue Agency of West Java Province

Shantyo Raharjo Wihatmono — 2025-07-30

Organizational culture is important in the successful implementation of good governance. This study aimed to determine the influence of organizational culture on the implementation of good governance in Improving the Quality of Financial Information Systems. The research sample was 126 people spread across four representative districts/cities (One-stop Administrative System) and the West Java Province Regional Revenue Agency The results of the study indicated that there was a positive and significant influence of organizational culture on the implementation of good governance and impact to the quality of the financial information system in the West Java Province Regional Revenue Agency. The conclusion of the study indicates that there is a significant positive influence between organizational culture and the implementation of good governance at the Regional Revenue Agency of West Java Province. This is in accordance with the results of the descriptive analysis, which shows that organizational culture, in general, gets a good rating, as well as the implementation of good governance gets a good rating. It means that good organizational culture will have an impact on the implementation of good governance as well.

Bibliometric Analysis of Fair Value Accounting: Trends, Influences, and Research Gaps

Awat Widuri — 2025-07-30

The significance of value relevance in fair value accounting has prompted a considerable body of research, given its pivotal role in investment decision-making and market efficiency. Although an extensive body of literature has addressed this accounting construct, the underlying research motivations and empirical findings exhibit considerable variation. In response, this study conducts a bibliometric investigation of the value relevance literature to identify dominant research trajectories and thematic developments within the field. A total of 274 articles and review papers related to value relevance, published between 1996 and 2024, were systematically retrieved from the Scopus database. The analytical framework integrates RStudio for citation analysis, VOSviewer for network mapping, and Microsoft Excel for content evaluation. Additionally, a structured review of recent scholarly contributions is incorporated to enrich and contextualize the bibliometric insights. The results of this study indicate that the leading researchers in value relevance literature are predominantly from the United States, with a significant focus on the disclosure and transparency of accounting information. The analysis identified five primary research themes: (1) Accounting, (2) Disclosure, (3) Accounting standards, (4) Emerging markets, and (5) Fair value hierarchy. This research presents an in-depth bibliometric analysis of the value relevance literature, aiming to bridge existing gaps in scholarly discourse and outline prospective avenues for future inquiry, particularly beneficial for emerging scholars in the fields of accounting and finance.

The Role of Core Self Evaluation in Mediating the Influence of Employee Well-Being on Service-Oriented Organizational Citizenship Behavior with Collectivist Moderation on Employees of Service Companies in Palu City

Kadek Bramdhika Ada — 2025-07-30

The increasingly competitive service industry requires employees to demonstrate extra work behavior beyond formal tasks, known as Service-Oriented Organizational Citizenship Behavior (SOOCB), which is greatly influenced by the individual's well-being and psychological character. Employee Well-being is believed to indirectly encourage SOOCB through Core Self Evaluation (CSE), which reflects an individual's positive beliefs about themselves, while the role of collectivistic cultural values also determines the direction and strength of the relationship. However, there have been few studies that comprehensively combine these four variables in one framework, especially in a multicultural context such as Palu City. This study aims to analyze the mediating role of Core Self Evaluation in the relationship between Employee Well-being and SOOCB and to test the moderating effect of Collectivist values on employees of service companies in Palu City. This study uses a quantitative approach with the Structural Equation Modelling method based on Partial Least Square (PLS) to analyze the causal relationship between variables and test the predictive model statistically. The results of this study found that Core Self Evaluation has a positive and significant influence on Service-Oriented Organizational Citizenship Behavior (SOOCB), where employees with high self-evaluation tend to show proactive service behavior and go beyond formal duties. Core Self Evaluation also mediates the relationship between Employee Well-being and SOOCB, indicating that employee well-being encourages positive self-evaluation that increases service-oriented organizational citizenship behavior. Collectivist cultural values negatively moderate the relationship between Employee Well-being and SOOCB, so that the influence of well-being on SOOCB is weakened in individuals with high collectivism. However, Collectivist does not moderate the relationship between Core Self Evaluation and SOOCB, indicating that the influence of self-evaluation as a basic personality trait is consistent and stable across cultural contexts.

Clinical Implications of Necroptosis Biomarkers in Sepsis

Agustina Br. Haloho — 2025-07-30

Necroptosis is a cell death process that is attractively unique and separate from apoptosis, as indicated by the involvement of receptor-interacting protein kinases (RIPK) and mixed lineage kinase domain pseudokinase (MLKL). This highlights important biomarkers of necroptosis: RIPK1, RIPK3, and MLKL, which encompass their structural, functional, and contributory roles in disease pathogenesis. We explore the intricate molecular mechanisms that underpin necroptosis, emphasizing the activation and complex interactions among RIPK1, RIPK3, and MLKL. The clinical relevance of necroptosis biomarkers is thoroughly assessed, particularly in the context of sepsis, where elevated levels of RIPK1, RIPK3, and MLKL are strongly associated with disease severity and patient prognoses. Techniques for the detection and quantification of these biomarkers are reviewed, along with current therapeutic strategies aimed at modulating necroptosis. Furthermore, we evaluate the impact of various therapeutic agents, such as estradiol, on the levels of these biomarkers and their potential to alter the course of disease progression. The review concludes with a forward-looking perspective on future research directions and the potential for innovative therapeutic interventions targeting necroptosis.

The Renewal of the Indonesian Auction Regulation for Driving Economic Development in the Disruption Era: A Comparative Study of Indonesia and China

Mohamad Akyas — 2025-08-08

The objective of this study is to analyze the effectiveness of auction regulatory policies in Indonesia during the disruption era, focusing on the effectiveness of current auction regulations and the conception of auction regulation reforms to support the national economy. The main concepts and theories that underpin the research is the theory of economic analysis of law with an emphasis on the efficiency aspect of regulation. This normative legal research that focuses on exploring norms or rules within statutory regulations while considering the empirical facts related to their implementation. This descriptive-analytical research employed a statute approach, and a conceptual approach. Data collection was conducted through a literature study supported by field studies. The results were then analyzed qualitatively, and conclusions were drawn based on the deductive method. The research reveals that the effectiveness of Indonesia's auction regulations is not significant because they do not substantively meet the aspects of value, utility, and efficiency for fulfilling the community's needs related to auction transactions in the disruption era. Based on a comparison with China, the renewal of Indonesian auctions regulation in disruption era is directed to modernize and simplify the business process through digitalized auction process with large private sector involvement, so that auctions can develop more massively so that they can provide great benefits for society. This article is expected to be one of the references for regulators in formulating auction regulation in disruption era and a contribution of thought in the field of economic and business law as well as reference material for other researchers in conducting further research on auction law.

Los comedores comunitarios en los municipios de México: un espacio para la alimentación, la cohesión social y la política de prevención de la violencia

Aureliano Zamudio — 2025-08-18

Los comedores comunitarios en los municipios de México: un espacio para la alimentación, la cohesión social y la política de prevención de la violencia

El programa de comedores comunitarios, instrumentado por el Gobierno de México en 2013-2018, tuvo como propósito proveer de alimentos a la población en condición de pobreza, fomentar la cohesión social y reforzar la estrategia de prevención social de la violencia en México. El objetivo de este trabajo es identificar la cobertura de los comedores comunitarios en los municipios de México y analizar si su distribución estuvo asociada a la carencia de acceso a la alimentación, así como a la tasa de homicidios por cien mil habitantes. Este es un estudio basado en fuentes secundarias de información. A partir de anuarios estadísticos y bases de datos públicas del gobierno mexicano, se realizó un análisis para determinar si en los municipios que instrumentaron los comedores comunitarios había más pobreza alimentaria y mayor tasa de homicidios, en contraste con los municipios que no tuvieron comedores. Posteriormente, se realizó una prueba para determinar diferencias entre los 711 municipios que sí tuvieron comedores comunitarios y que se agruparon de acuerdo al grado de violencia de las entidades federativas. Los resultados corroboran que la focalización de los comedores comunitarios está relacionada con la pobreza alimentaria y la tasa de homicidios en los municipios de México. Se concluye que existió una imbricación de las políticas de combate a la pobreza alimentaria y de prevención social de la violencia que dio forma a la cohesión social como eje articulador de esta sinergia.

Las organizaciones públicas como sistemas complejos y opacos: indicadores duros para la transparencia

Leandro Giri — 2025-08-18

Las organizaciones públicas como sistemas complejos y opacos: indicadores duros para la transparencia*

Este trabajo presenta una metodología de análisis de instituciones públicas basada en la teoría de los sistemas complejos que permite construir, mediante una serie de datos muy simples de obtener en el campo, una descripción fidedigna de la institución objetivo en aras del aumento de la transparencia institucional. Se desarrollan los conceptos claves del marco teórico en los cuales la metodología se sustenta y se ilustra la misma mediante un caso de análisis de una institución pública típica: una municipalidad. Tras la aplicación de la metodología se demuestra que una serie de problemáticas respectivas al funcionamiento institucional, que estaban a priori ocultas, son reveladas de modo tal de lograr un diagnóstico suficientemente completo como para servir de insumo a tomadores de decisiones respecto a las políticas que pueden llevarse a cabo para solucionarlas, a los servidores públicos como actores involucrados y a los ciudadanos como destinatarios.

Virtual Reality Based on Local Wisdom to Improve Literacy, Numeracy, and Critical Thinking Skills in Natural and Social Sciences Subjects

Mohammad Zainudin — 2025-08-20

This research aims to develop Virtual Reality (VR) learning media products based on the local wisdom of cocoa cultivation in Kampung Chocolate Educational Tourism, Blitar, Indonesia. This VR product is designed to enhance numeracy literacy and critical thinking skills in Natural and Social Sciences (IPAS) subjects for fourth-grade elementary school students. This study uses mixed methods with an embedded experimental model design combined with a sequential approach. The sampling technique was carried out randomly in strata. The results showed that the VR products developed were very valid (85%) according to the assessment of material experts, linguists, and IT experts, with only minor revisions required. Small-scale trials of five people showed a high level of product practicality (85%). Furthermore, a large-scale trial involving 4th-grade elementary school students in Blitar Regency, Indonesia, showed that this VR product was very effective, with a percentage of 79.93% in improving student learning outcomes. In addition, this study also found a positive correlation between the use of VR products and improved student learning outcomes. Overall, this study concludes that VR products based on local wisdom in Kampung Chocolate are valid, practical, and very effective learning media to improve numeracy literacy, critical thinking, and student learning outcomes in science subjects.

Capacidades analíticas y gobernanza de datos en la administración pública como paso previo a la introducción de la inteligencia artificial

Carles Ramió — 2025-08-22

Capacidades analíticas y gobernanza de datos en la administración pública como paso previo a la introducción de la inteligencia artificial

Para afrontar los retos asociados a la denominada revolución 4.0 y la transformación digital, resulta crítico repensar las capacidades con las que cuentan las organizaciones públicas. Entre dichas capacidades destacan especialmente las asociadas a la gestión y al análisis de datos. El artículo propone aportar evidencias y reflexiones a este debate, tanto a nivel teórico como aplicado. Para ello se desarrolla un marco conceptual a través de dos enfoques clave: el de las capacidades analíticas, centrando la atención a nivel organizativo y sistémico, y el de la gobernanza de datos. Con el marco analítico integrado se desarrolla el estudio de caso del Ayuntamiento de Barcelona. Este caso incluye diferentes iniciativas que permiten aportar evidencias y argumentos tanto sobre los logros como sobre los retos pendientes. Entre los hallazgos que surgen del análisis cabe destacar la importancia de la estrategia asociada a un liderazgo político y directivo, así como la importancia de la configuración organizativa y el establecimiento de roles y responsabilidades de los diferentes actores implicados. Adicionalmente se destaca la necesidad de establecer nuevos modelos de relación con el entorno para generar inteligencia institucional compartida, asociada a procesos de aprendizaje e innovación abiertos. Las conclusiones permiten destacar la validez de esquemas analíticos que integren la gobernanza de datos con el desarrollo de capacidades analíticas y que permitan potenciar el papel de las administraciones públicas ante los retos de futuro. En clave aplicada se aportan lecciones aprendidas en relación con el liderazgo organizativo de los procesos de transformación de las organizaciones públicas. Se presta especial atención al diseño de la unidad central de gobernanza de datos, que combina la centralización a nivel conceptual y estratégico y la descentralización a nivel operativo, involucrando tanto a actores internos como externos.

Resistance and Adaptation to Digital Innovation in Islamic Banking: A Study of Practices, Perceptions, and Transformation

Dakhori — 2025-08-23

Islamic banking faces complex dynamics as demands for modernization increase while maintaining sharia principles as its primary foundation. Resistance to change, on the one hand, and the need to adapt to digital innovation and global regulations, on the other, place the sector at a strategic crossroads. In such a situation, the balance between technological modernization and the upholding of Sharia values is a key factor in ensuring the sustainability and competitiveness of Islamic banking. This study aims to analyze the implications of resistance and adaptation in shaping the direction of long-term transformation in Islamic banking and to examine the sector's potential to strengthen its position in the global financial system. The research method used is a qualitative approach with in-depth descriptive analysis, which examines the dynamics of resistance and adaptation in Islamic banking through a literature review and critical analysis. Data were obtained from various academic sources, industry reports, and relevant financial regulations. The results indicate that excessive resistance can hinder innovation, while excessive adaptation risks diminishing the authenticity of sharia values. Striking the right balance between the two forms the foundation for a sustainable transformation that is relevant to the needs of the times. Islamic banking also has a significant opportunity to strengthen its global presence, particularly by offering an ethical financial model increasingly sought after in modern financial systems. Ultimately, the sector's sustainability will be largely determined by its ability to integrate Sharia principles with the inevitable modernization.

¿Pueden producirse las innovaciones de la Cuarta Revolución Tecnológica al interior de los sistemas de administración pública?

Guillermo Schweinheim — 2025-08-22

¿Pueden producirse las innovaciones de la Cuarta Revolución Tecnológica al interior de los sistemas de administración pública?

Los enfoques teóricos y las investigaciones aplicadas sobre la relación entre cambios e innovaciones tecnológicas y administración pública suelen caracterizarse por un tipo de programa de trabajo que explica los cambios en la administración pública a partir de las transformaciones e innovaciones tecnológicas que se producen en la “sociedad”. Sin embargo, la experiencia comparada, y también la latinoamericana, muestra como en múltiples ocasiones, los cambios e innovaciones tecnológicas producidas en el seno de los sistemas de administración pública han terminado impactando en procesos sociales, reenrolando en dichas innovaciones a actores económicos y sociales, incluido grandes actores empresariales, y produciendo cambios con uso intensivo de las TIC que transformaron asociaciones sociales a escala nacional, continental y global. El artículo explora los casos de los cambios en los sistemas de administración financiera, compras y contrataciones e ingresos públicos producidos en América Latina, haciendo uso de los estudios de ciencia y tecnología de la denominada Teoría del Actor Red. Aborda sus implicancias con relación a las transformaciones denominadas como cuarta revolución industrial, los distintos modos de tratamiento de los procesos de cambio, innovación, adaptación o modernización de las administraciones públicas y el modo en que la innovación en las administraciones estatales, especialmente de la cuarta revolución tecnológica, puede provocar transformaciones sociales más amplias.

Monitoring and Evaluation of Pharmaceutical Management Policy to Achieve Administrative Order in Public Service Delivery

Agas Priandani — 2025-08-24

Pharmaceutical management at the Nusaherang Community Health Center (UPTD Puskesmas Nusaherang), Kuningan Regency, encounters persistent challenges in ensuring medicine availability, quality, and accountable distribution, which directly affects public healthcare services. This study aims to examine the implementation of pharmaceutical policy monitoring and evaluation across the dimensions of time, process, outcomes, quality, and quantity; to identify key obstacles; and to propose strategic recommendations for improving administrative order in service delivery. Using a qualitative case study approach, data were gathered through in-depth interviews with pharmaceutical staff, the health center head, medical personnel, and patients, complemented by document analysis of SOPs, drug stock reports, and relevant regulations. Findings indicate that while internal monitoring is conducted regularly, it is constrained by limited human resources, manual reporting systems, and weak inter-program coordination. External supervision by the District Health Office is irregular and predominantly emphasizes quantitative rather than qualitative aspects. Although essential medicine availability exceeds 80%, its impact on patient care remains limited due to inconsistent reporting and inadequate feedback mechanisms. The main barriers include insufficient pharmaceutical personnel, heavy administrative workload, and lack of routine training. Recommended strategies involve rescheduling monitoring, expanding staffing, adopting digital information systems (SIMFAR/e-logistics), revising SOPs, strengthening inter-sectoral coordination, and integrating qualitative indicators into evaluations. This study highlights the urgency of systematic monitoring and evaluation as a foundation for effective, transparent, and high-quality pharmaceutical management in primary healthcare services.

El impacto de los Presupuestos Participativos online en el tipo de proyectos: un análisis de la experiencia de BAElige

Rocío Annunziata — 2025-08-22

El impacto de los Presupuestos Participativos online en el tipo de proyectos: un análisis de la experiencia de BAElige

Este trabajo se propone analizar la experiencia de BAElige en la Ciudad Autónoma de Buenos Aires enfocándose en el tipo de propuestas presentadas y seleccionadas en el proceso participativo. El caso de BAElige resulta interesante en la medida en que permite observar el efecto de las tecnologías en las propuestas de los ciudadanos. Las experiencias habituales de Presupuestos Participativos offline o “cara a cara” han demostrado que los proyectos presentados y defendidos por los ciudadanos tienden a ser muy particulares, anclados en territorios, barrios o cuadras y, por lo tanto, con dificultades para producir transformaciones de mayor escala en las ciudades. No suele ser posible que haya proyectos para toda la ciudad, y la tendencia es más bien a la fragmentación en muchos proyectos pequeños. La hipótesis de este artículo sostiene que los Presupuestos Participativos online podrían atenuar en parte estos problemas, permitiendo, por ejemplo, presentar proyectos para la ciudad en su conjunto. BAElige se desarrolla desde 2017 en la Ciudad Autónoma de Buenos Aires y se apoya en la plataforma CÓNSUL creada por el Ayuntamiento de Madrid. Si bien en Argentina ha habido casos de Presupuestos Participativos “cara a cara” con voto electrónico en la última etapa, BAElige constituye una de las primeras experiencias en el país de Presupuesto Participativo online en todo su ciclo. Por eso resulta un terreno atractivo de exploración, capaz de echar luz sobre el efecto de la dimensión online en la forma de participar de los ciudadanos. Luego de revisar la literatura y de describir el funcionamiento de BAElige, este artículo analiza el tipo de propuestas que se han seleccionado en el ciclo de 2018, observando cuáles han reunido más votos en total y por comuna, y cuáles han sido los temas predominantes. La conclusión advierte que las propuestas seleccionadas tienden a ser más generales que en los Presupuestos Participativos “cara a cara”, aunque esto resulta menos de la deliberación o del intercambio entre los participantes que de las posibilidades técnicas presentes en el diseño institucional.

Palabras clave: Presupuesto Participativo, Participación Ciudadana, Proyectos, Nueva Tecnología, Estudio de Casos, Argentina.

Monitoring and Evaluation of the Stunting Reduction Acceleration Policy: A Case Study in Cibingbin District, Kuningan Regency, Indonesia

Deni Wahyudi Priadi — 2025-08-24

One of the key indicators within the broader framework of achieving Indonesia’s Golden Vision 2045 is the reduction of stunting prevalence. In pursuit of this goal, various efforts have been implemented in Cibingbin District, Kuningan Regency, in accordance with the national policy on accelerating stunting reduction, involving multiple relevant stakeholders. This study aims to monitor and evaluate the implementation of the stunting reduction policy in Cibingbin District from 2021 to 2024. Employing a qualitative approach with a case study design, the research explores the depth of monitoring and evaluation processes. Data were collected through interviews, observations, documentation, and literature review. Data analysis was grounded in the policy monitoring and evaluation theory proposed by Dunn. The findings reveal that the stunting rate increased from 3.02% in 2021 to 4.67% in 2024. Monitoring efforts were found to be suboptimal, particularly in terms of data presentation, verification, recording, and interpretation. The evaluation of the policy indicates that the six evaluation criteriaeffectiveness, efficiency, adequacy, equity, responsiveness, and accuracyhave not been fully met. Key challenges identified include limited inter-sectoral coordination, budgetary and human resource constraints, and low community participation. Nonetheless, the study also identified several supporting factors, such as commitment to national policy, the active role of community health volunteers and the Family Assistance Team (TPK), and the availability of data on families at risk of stunting as a basis for targeted intervention. The findings support the efforts of the Stunting Reduction Acceleration Team (TPPS), the use of integrated data systems, and the enhancement of public education. With structured and continuous monitoring and evaluation, the implementation of stunting reduction policies is expected to become more effective and contribute positively to the quality of human resources.

Enhancing Family Business Performance Through Knowledge Management: The Role of Knowledge Dissemination and Creation in Open Innovation

Christian Acuña-Opazo — 2025-08-23

This study examines how knowledge management, specifically knowledge dissemination and creation, influences open innovation and enhances the performance of family businesses. The research used structural equation modeling (SEM) via partial least squares (PLS) analysis. Data were collected from 185 family-owned SMEs in Chile’s construction and industrial manufacturing sectors. The results show that knowledge dissemination and storage significantly impact non-technological innovations, fostering open innovation in family businesses. Knowledge creation and acquisition further enhance open innovation processes, integrating internal and external knowledge to boost innovation capacity. Additionally, to a lesser extent, flexible organizational structures and employee qualifications contribute to practical open innovation, improving the performance of family businesses. This research contributes to the literature by highlighting the role of knowledge dissemination and creation in driving open innovation and improving the performance of family businesses. It offers empirical evidence on how knowledge management can be strategically used to enhance innovation capabilities, providing new insights into the dynamics of open innovation within family-owned enterprises. The study is limited to family-owned SMEs within specific sectors in Chile, which may restrict the generalizability of the findings to other regions or industries. Expanding the research to other contexts could provide a broader understanding of the relationship between knowledge management and innovation in family businesses. A solid knowledge management framework is critical for family businesses to leverage open innovation. Effective knowledge dissemination and creation, supported by flexible organizational structures and qualified employees, enhance innovation and competitiveness. Family businesses with internal-external knowledge improve adaptability to market changes.

The Implementation of Rental Equipment and Machinery Levy Policy in Increasing Local Own-Source Revenue

Mokhamad Salmon — 2025-08-24

This study aims to analyze the management of equipment and machinery rental fees at the Public Works and Spatial Planning Office (DPUTR) of Kuningan Regency as a strategic effort to increase Regional Original Revenue (PAD). Drawing on William N. Dunn’s public policy analysis theory, this research employs a qualitative descriptive method with data collected through interviews and documentation. The findings reveal that the retribution management has not been optimal; revenue realization over the past three years has consistently remained below 30% of the target. Key contributing factors include outdated and unserviceable heavy equipment, minimal service promotion, the absence of a digital rental system, and limited human resources. Furthermore, competition from the private sector and the decline in departmental projects have exacerbated performance challenges. The study recommends strategies such as equipment renewal, system digitalization, human resource capacity building, and active promotion. An evaluation based on the six stages of policy analysis indicates that the existing policy is neither effective, efficient, nor sustainable. A comprehensive policy reformulation is essential to enhance this sector’s contribution to Kuningan Regency's PAD.

Analysis of Behavioral Styles and Their Relationship with Job Performance in a Savings and Credit Cooperative in Ecuador

Juan Barzallo — 2025-08-24

Can behavioral patterns predict job performance? This research explores the relationship between DISC behavioral styles (Dominant, Influential, Steady, and Conscientious) and professional performance through an evaluation using the Individual Work Performance Questionnaire (IWPQ). The study, conducted with 147 employees from an Ecuadorian Credit Union, examines three key performance dimensions: Task Performance, Contextual Performance, and Counterproductive Behaviors. Through robust statistical analysis including Pearson correlations, ANOVA, and Tukey post hoc tests, it was found that while DISC profiles do not significantly determine overall job performance, they do show specific correlations with individual components of the IWPQ. These results indicate that the DISC model, although valuable for evaluating specific aspects of workplace behavior, has limitations as a predictor of overall performance, opening new lines of research in organizational psychology.

Digital Transformation: A Public Service Innovation for Preventing and Responding Rapidly to Child Violence Amid the Currents of Globalization

Diki Dewana — 2025-08-24

Amid the sweeping currents of globalization that drive massive social and cultural changes, children have become a highly vulnerable group, particularly to various forms of violence, including in the city of Cirebon. Digital transformation has emerged as a strategic innovation to enhance the quality of public services, especially in addressing child abuse. This study aims to examine the role of digital transformation in resolving cases of violence against children, as well as its function in prevention efforts and rapid response mechanisms. Employing a qualitative descriptive approach, data were collected through interviews, observations, and documentation. Data validity was ensured using triangulation and member checks. The findings indicate that digital transformation plays a crucial role in accelerating case handling, improving access to child protection services, and strengthening community engagement in reporting and prevention. However, the implementation of digital transformation faces various obstacles and challenges, including technological limitations, process inefficiencies, resource constraints, cultural barriers, and business model issues. Although certain developments have been initiated, the reality shows that optimization remains limitedparticularly in public service delivery through digital platforms and the readiness of human resources.

The Mediating Effect of Psychological Capital on Work Engagement

José Roberto Morales Vergara — 2025-08-24

The objective of this research is to examine the mediating effect of psychological capital between human capital, work and life balance, and employee work engagement within the organization. A cross-sectional design was applied under a quantitative approach, and structural equation modelling (SEM) was used. The study population consisted of administrative employees from the private sector in the city of Guayaquil, Ecuador. The survey was conducted among 255 private sector employees, selecting as the sample master’s degree students from the Faculty of Administrative Sciences at the University of Guayaquil who are currently employed in that sector. The estimation method employed was Unweighted Least Squares (ULS-SEM). The main findings indicated that, in the mediation model, the direct effects of work and life balance and human capital on work engagement were not significant. These effects became significant only through psychological capital, thus confirming a full mediation model. The main limitation of the study is that it focused exclusively on administrative personnel in the city of Guayaquil, Ecuador. In addition, due to the cross-sectional design, it is not possible to explore variations in perceptions over time or across different populations.

Cross-Sector Collaborative Governance in Achieving a Stunting-Free Cigugur by 2045

Ari Sumardiyono — 2025-08-24

Efforts to accelerate stunting reduction demand effective intersectoral collaboration, particularly at the local level. Cigugur Subdistrict, as a region committed to supporting the Golden Indonesia 2045 vision, faces complex stunting challenges that require a collaborative governance-based approach. This study aims to analyze the forms of collaboration among technical sectors such as the Health Office, DPPKBP3A, subdistrict and village/urban village governments, as well as social actors including Posyandu cadres and community leaders in realizing a stunting-free Cigugur. Using a qualitative case study approach, data were collected through in-depth interviews, focus group discussions (FGDs), field observations, and document analysis. The findings reveal that collaborative practices have emerged through intersectoral coordination forums, program integration, and community involvement in nutrition interventions and education. However, challenges such as weak data integration, differing sectoral perceptions, and limited resources continue to hinder collaborative effectiveness. This study recommends strengthening local institutional capacity, establishing sustainable coordination mechanisms, and developing participatory, community-based collaboration models. These findings contribute to the development of practical collaborative governance at the subdistrict level as a strategic foundation for human resource development towards the Golden Indonesia 2045 vision.

El uso de datos públicos para la toma de decisiones estratégicas en Colombia

Lina Marcela Sanchez Vasquez — 2025-08-24

Este manuscrito investiga los avances de vanguardia relacionados con la utilización de la información pública para la toma de decisiones estratégicas en el ámbito comercial colombiano. Se examina la cuestión relativa al acceso inadecuado a información económica, contable y tributaria actualizada y confiable, haciendo hincapié en la importancia de la información pública para mitigar estas restricciones. El objetivo principal es realizar un análisis exhaustivo de la literatura existente sobre la aplicación de la información pública en los procesos de toma de decisiones estratégicas en Colombia, identificando así las áreas de desarrollo contemporáneo, las categorías persistentes y emergentes, así como los desafíos y las perspectivas para futuras investigaciones. Se presenta una revisión cualitativa de la literatura, que emplea una metodología de análisis categórica, basada en 56 artículos académicos y documentos obtenidos de agencias gubernamentales relacionados con el uso de información de acceso público para la toma de decisiones en diversos sectores económicos de Colombia.

The Effectiveness of the Regional Technical Implementation Unit for Human Resource Development Facilities in Contributing to Kuningan’s Local Own-Source Revenue

Ade Heny Riniawaty — 2025-08-24

This study aims to evaluate the effectiveness of the Regional Technical Implementation Unit for Human Resource Development Facility Management (UPTD PFPSDM) in Kuningan Regency in contributing to the achievement of regional revenue (PAD) targets from retribution. The analysis adopts Steers’ (1985:8–11) organizational effectiveness model, which comprises four main components: organizational characteristics, environmental characteristics, worker characteristics, and managerial policies and practices. A qualitative descriptive approach was employed, with data collected through direct observation, in-depth interviews, and document analysis. The findings reveal that the effectiveness of UPTD PFPSDM remains suboptimal. Identified challenges include underutilization of training facilities, a limited number of competent functional personnel, and a lack of innovation in training service management. Moreover, an unsupportive external environment and administratively driven managerial policies further hinder the unit’s competitiveness. To enhance effectiveness, organizational capacity must be strengthened, adaptive marketing strategies developed, and collaboration networks with training service users expanded. This study is expected to inform policy formulation aimed at increasing PAD contributions through more professional and responsive training facility management.

Mathematical Analysis of Knowledge-Based Integration in Agricultural Supply Chains: A Structural Equation Modeling Approach with Multivariate Statistical Applications

Konpapha Jantapoon — 2025-08-24

This study presents a mathematical analysis of knowledge-based integration mechanisms in agricultural supply chains using partial least squares structural equation modeling. We examine functional relationships between knowledge integration dimensions and sustainability outcomes through advanced multivariate statistical methods including bootstrapping procedures, discriminant validity testing, and moderation analysis. Data from 186 organizations in Thailand's pineapple industry were analyzed using comprehensive validation techniques. Our framework demonstrates significant positive relationships between knowledge absorption, transformation, and utilization processes and sustainability dimensions, with path coefficients ranging from 0.192 to 0.394. Digital capabilities significantly moderate eight of nine tested relationships. Statistical validation through heterotrait-monotrait ratio analysis and bias-corrected confidence intervals confirms model robustness. This research contributes to applied multivariate analysis in complex organizational systems and demonstrates structural equation modeling utility for understanding multidimensional relationships in real-world contexts.

Sustainable Competitive Advantage through Green Product Innovation: A Study of Small and Medium Food Enterprises in West Java, Indonesia

Sugih Prakoso — 2025-08-24

This study aims to analyze the influence of Market Orientation, Competition, Technology, and Entrepreneurship Orientation on Sustainable Competitive Advantage through Green Product Innovation in food SMEs in West Java. Using a quantitative approach, this study involved 380 respondents selected through stratified random sampling. Data were collected through questionnaires and analyzed using Structural Equation Model-Partial Least Square (SEM-PLS). The results indicate that all independent variables have a significant positive influence on Green Product Innovation and Sustainable Competitive Advantage. However, in the mediation analysis, only the relationship between Technology and Sustainable Competitive Advantage was significantly mediated by Green Product Innovation. This finding highlights the crucial role of technology in driving green innovation and achieving long-term competitive advantage. This study contributes to the understanding of green innovation dynamics in the context of food SMEs in West Java. The implications suggest the need to focus on developing technological capabilities and green innovation to enhance sustainable competitiveness. The study also emphasizes the importance of integrated policy support to facilitate the transformation of SMEs toward more sustainable and globally competitive business practices.

Modelo de madurez en gestión para organizaciones del tercer sector

Vilmar Antonio — 2025-08-25

Modelo de madurez en gestión para organizaciones del tercer sector

Debido a la creciente preocupación de las organizaciones sociales y sus stakeholders por el perfeccionamiento del proceso de gestión organizacional, este estudio presenta un modelo de madurez en gestión para organizaciones del tercer sector. Para ello se ejecutó el trabajo en dos etapas. Primeramente, en la elaboración del modelo se aplicó una investigación exploratoria-cualitativa con la recolección de datos secundarios y primarios, provenientes de la revisión literaria y entrevistas en profundidad con una organización no gubernamental de Brasil. En segundo lugar, en la verificación del instrumento de medición se aplicó una investigación exploratoria, cuantitativa, en forma de encuesta de campo con trece organizaciones del tercer sector. Los resultados presentan un modelo teórico de madurez en gestión constituido por cinco dimensiones y 16 variables, y un instrumento de medición pretesteado, aplicables en el tercer sector. Los resultados indican también que las organizaciones sociales analizadas poseen distintos niveles de madurez, que la dimensión Comunicación es la más desarrollada, y que las dimensiones Beneficiarios, Estrategia y Planes, y Sociedad y Redes Colaborativas son las que merecen mayor atención por parte de los gestores.

Digital Knowledge Management: Catalyst for Sustainable Performance of West Java Leather Craft SMEs in Industry 4.0

Toha Rianto — 2025-08-25

This study aims to analyze the influence of Absorptive Capacity, Innovation Capability, Digital Transformation, and Intellectual Capital on Organizational Performance, with the mediating role of Digital Knowledge Management (DKM), in Micro, Small, and Medium Enterprises (MSMEs) in the leather craft industry in West Java. Using a quantitative approach, this study involved the entire population of 33 leather craft MSMEs in West Java as the data source. Data were collected through questionnaires and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results indicate that Absorptive Capacity, Innovation Capability, and Digital Transformation significantly influence DKM positively. However, Intellectual Capital does not have a significant influence on DKM. Furthermore, DKM was found to have a direct and significant influence on Organizational Performance. Absorptive Capacity also directly influences Organizational Performance. The mediating role of DKM is crucial: Innovation Capability and Digital Transformation indirectly influence Organizational Performance through DKM in a significant manner. Although Absorptive Capacity shows potential for indirect influence through DKM, the results are not yet fully clear. Intellectual Capital does not show significant influence, either directly or indirectly, through DKM. Overall, this research model effectively explains the variation in DKM (79.1%) and Organizational Performance (82.0%), emphasizing the complex interactions in SME performance.

Finding Out How Job Satisfaction Affects Teacher Performance Through Emotional Intelligence and Competence

Desi Permata Sari — 2025-08-29

This study aims to examine the direct and indirect effects of emotional intelligence and competence on teacher performance, with job satisfaction as a mediating variable. A quantitative approach was conducted through a survey of 200 high school teachers in Indonesia, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The results indicate that emotional intelligence and competence have a positive and significant effect on both teacher performance and job satisfaction; however, job satisfaction does not mediate the relationship between emotional intelligence or competence and teacher performance. These findings emphasize the importance of enhancing emotional intelligence and professional competence through structured training and development programs as effective strategies to improve teacher performance, while job satisfaction, although important for teacher well-being, does not play a mediating role in this context.

Findings and Inferences of Public Policy Networks: Case Study of the Structure and Functioning of the Magical Town Program in Valle de Bravo, Mexico

Avimael Vázquez — 2025-08-31

This article analyses the determinants that influence that public policy networks, as constructs for collective action, act as mechanisms to promote successful joint action between government and non-governmental actors. In this term, the implementation of the Magic Villages Program in Valle de Bravo is systematized as a public policy network, considering two dimensions; on one hand, structural attributes (or network structure) as independent variables; and on the other, effectiveness, efficiency and innovation as dependent variables.

The Influence of Corporate Creative Culture and Corporate Integrity Culture on Tax Avoidance with Board Gender Diversity as Moderating Variable

Verine Veronic — 2025-08-31

This research seeks to investigate the impact of corporate creative culture and corporate integrity culture on tax evasion, with board gender diversity serving as a moderating variable. The sample for this study comprises companies listed on the Indonesia Stock Exchange from 2019 to 2023, employing panel data regression analysis conducted with Stata 15 software. The findings indicate that neither creative culture nor integrity culture significantly affects tax evasion, suggesting that the levels of creativity and integrity within a company do not directly influence its tax avoidance strategies. The research found that the presence of gender diversity on boards does not impact the relationship between corporate culture and tax evasion; however, profitability does play a role in tax evasion. These results contribute to the existing literature on corporate culture and tax evasion, providing valuable insights for investors, corporate executives, and policymakers who seek to promote ethical governance.

Flipped Learning Approach in Project Based Learning: Improving Critical and Creative Thinking Skills

Edy Suprapto — 2025-09-05

The current study investigates the effectiveness of combining the flipped model with project-based learning (PjBL) in an attempt to build critical and creative thinking skills among students within mechanical engineering education. In a quasi-experimental non-equivalent control group design, the study involved two groups of fifth-semester students taking a Learning Program Planning course at Nusa Cendana University. Traditional offline teaching was offered to a control set, while the treatment group was exposed to a flipped classroom combined with PjBL. Pretests, post-tests, and lesson plans were employed to gather the data. Using t-tests and descriptive statistics, it was clear that the flipped-PjBL method had starkly better output in comparison to traditional methods, with higher post-test scores and improved cognitive outcomes. This finding points to the potential in combining flipped learning and project-based designs to create higher-order thinking capabilities. The practice is well-suited for student-centric learning environments that suit the demands of 21st-century learning, particularly in the context of Industry 4.0 and Society 5.0 challenges.

Development of the Mobile CAP Learning Model in High School for Civics Subject

Khairil Anwar Uzir — 2025-10-06

The purpose of this study is to (1) find out the Mobile CAP learning model is suitable for use in Civics Subject learning, (2) find out the Mobile CAP learning model is practically used in Civics Subject learning, (3) find out that the Mobile CAP model is effective in Civics Subject learning in Class X of Pematangsiantar City High School. The development procedure of the Mobile CAP model refers to the Plomp development model accompanied by several modifications by paying attention to the R&D research steps consisting of the initial investigation phase, the design phase, the realization phase, the testing phase, evaluation, and revision. The location of the development trial is SMA Negeri 6 Pematangsiantar. The results of the study, namely the assessment or feasibility measurement carried out by experts on the learning model and supporting device products in the form of learning models, model books, teacher manuals, student manuals, Mobile CAP media, and the evaluation of learning outcomes as a whole are valid/feasible to be used for Civics Subject learning to students. The results of the practicality test through observation of teacher and student activities during learning, one-on-one trials, limited group trials, and field trials conducted on teachers and students prove that the entire product developed is very practical to use for Civics Subject learning for students. The results of the product effectiveness test through student learning outcomes obtained an N-Gain price with a high category which means that the product developed is effectively used in the implementation of Civics Subject learning for students.

The Influence of Green HRM Practices, Green Behavior, and Green Lifestyle on Employee Performance through Green Innovation and Shared Green Values in the Banking Industry of North Sumatra

Pangeran — 2025-10-06

The present study seeks to explore the impact of implementing green HRM practices, together with the adoption of pro-environmental behaviors and sustainable lifestyle choices, on the overall performance of employees, by considering green innovation and the integration of shared environmental values as mediating factors within the banking sector in North Sumatra. The research problem is based on the critical significance of incorporating sustainability-oriented principles into human resource management practices and organizational culture to promote performance improvement that focuses not only on productivity but also on environmental responsibility. This research uses a quantitative research design employing surveys as the primary means of data collection. The sample selection was carried out through the application of purposive sampling techniques, with the criteria being active employees in the banking sector (both state-owned and private banks) located in North Sumatra, possessing at least one year of professional experience and participating on a voluntary basis participating in the study. Data were obtained from 250 respondents in total. The research instrument was a questionnaire which had undergone assessments to ensure both validity and reliability through a pretest and was analyzed using the Covariance-Based a Structural Equation Modeling (CB-SEM) technique utilizing SmartPLS 4.0 software as an analytical tool. The results of the study show that the three independent variables green HRM practices, green behavior, and green lifestyle exert a significant positive effect on the performance of employees, both directly and indirectly through eco-innovation and collectively embraced sustainability values. The mediating variables were found to play an important role in strengthening the relationships between constructs. Both green innovation and shared green values showed strong influence in improving employee performance. These findings confirm that achieving sustainable employee performance in the banking sector is strongly influenced by a combination of managerial organizational strategies and workplace culture oriented toward the promotion of environmental sustainability.

Marketing en redes sociales como impulsor de la intención de compra en restaurantes peruanos

Anita Maribel Chilón-Correa — 2025-10-06

La aceleración digital del post-COVID-19 ha posicionado a las redes sociales como un factor determinante en el sector de la restauración en Perú. Las herramientas digitales tienen una gran influencia en las compras en muchas industrias. Esta investigación de enfoque cuantitativo analizó como el marketing en redes sociales influye en la intención de compra en restaurantes de comida tradicional peruana. Se aplicó un diseño no experimental de corte transversal, de alcance correlacional causal a una muestra de 481consumidores. Para el análisis se usó el modelo de ecuaciones estructurales, considerando 7 funcionalidades del marketing en redes sociales: Identidad, Conversión, Compartir, Presencia, Reputación, Relación y Grupos. Los resultados mostraron que el marketing en redes sociales tiene una relación positiva fuerte y está significativamente relacionado con intención de compra en restaurantes de comida tradicional peruana en Perú, específicamente las funcionalidades de conversación, compartir y reputación mostraron los mayores coeficientes, emergiendo como los principales de la intención de compra. Se concluye que el marketing en redes sociales es una herramienta potente y su gestión es crucial para los negocios de la industria gastronómica en Perú. Se recomienda priorizar la comunicación, la interacción, y la gestión de la reputación para capitalizar la intención de compra.

Fighting the Elements: The Role of PhD Holders in Low-Tech Industrial Districts

Francisco Javier Ortega-Colomer — 2025-10-06

Not all PhD holders can pursue careers in academia, leading many to work in non-academic organizations or start their own businesses. Previous research has focused on high-tech regions, where PhD skills are more sought after; however, this study explores PhD roles in a Valencian industrial district primarily focused on low-tech textile industries. Using qualitative methods, we examine both PhD holders' and employers' perceptions of these roles. The findings encourage a nuanced view of PhD holders as change agents who contribute significantly to regional challenges, enriching the broader academic discourse on PhD employability outside academia. This research underlines the importance of recognizing diverse contributions made by PhD holders in low-tech contexts, which often go unacknowledged. Additionally, it points to a lack of trust between PhD holders and employers, which hampers collaborative efforts and understanding of their roles. By addressing these challenges, our findings offer insights for policies aimed at enhancing the social impact of research and encouraging stronger partnerships between PhD professionals and regional industries.

Public Policy Reform in Indonesia: Navigating Bureaucratic Culture in the Age of Disruption

Sahya Anggara — 2025-10-06

Public policy reform in Indonesia faces unique challenges due to the persistence of a hierarchical and rigid bureaucratic culture that often resists change. In the age of disruption, characterized by rapid technological advancements, shifting social expectations, and economic volatility, the need for adaptive and responsive governance has become more urgent. This study aims to analyze the dynamics of public policy reform in Indonesia by examining the interplay between bureaucratic culture and the demand for innovation in governance. Using a qualitative case study approach, the research draws on policy documents, expert interviews, and secondary literature to explore how Indonesia has navigated reforms such as digital bureaucracy initiatives, e-government, and decentralization. The findings highlight three critical insights: first, while Indonesia has made progress in adopting digital governance platforms, bureaucratic resistance and rigid procedures remain major obstacles; second, leadership and organizational culture play a pivotal role in shaping reform outcomes; and third, collaborative governance and citizen participation offer promising pathways to bridge the gap between traditional bureaucracy and modern policy demands. The study contributes to the discourse on governance reform by demonstrating that successful public policy transformation in Indonesia requires not only technological and structural innovation but also cultural shifts within the bureaucracy itself. This research provides both theoretical insights and practical implications for policymakers, emphasizing the importance of aligning reform strategies with contextual realities in developing countries.

Cambio o continuidad de las políticas de protección social en Chile en gobiernos de centroizquierda y centroderecha

María Pía Martin — 2025-10-13

A partir del análisis de los modelos sobre cambios de políticas de bienestar, el artículo tiene como propósito examinar los ejes de cambio y continuidad de las políticas sociales en Chile, en un contexto de estabilidad política y crecimiento económico, pero con cambio de signo político del Gobierno al asumir uno de derecha después de dos gobiernos de centroizquierda, ambos con fuerte énfasis en reformas sociales. Se busca aportar a la reflexión y estudio de la influencia de la orientación política del Gobierno en la formulación de políticas de protección social, y contribuir al conocimiento de sistemas de protección sociales latinoamericanos. A partir del análisis de los marcos normativos de los contenidos de las principales reformas y programas sociales, se establece el nivel, dirección, grado y dinámica de cambio que se produjo en el Gobierno de derecha luego de dos gobiernos reformistas de centroizquierda .

Se concluye que para el caso estudiado no existe un escenario deretrenchment, aunque hay una reducción del gasto público. No hay un cambio paradigmático, sino incremental, con cambios en la orientación normativa de las políticas sociales y un direccionamiento hacia la remercantilización mediante la privatización y la condicionalidad de los derechos sociales, en un enfoque en que lo relevante son las oportunidades creadas fruto del crecimiento económico, y otorgadas fundamentalmente por el mercado. Hay un énfasis en la importancia de la focalización de las políticas y en el asistencialismo a través de bonos, abandonando la opción universalista que se venía gestando a partir de la impronta en los derechos a la protección social, pero no existe una reducción de beneficios ya otorgados. La dinámica del cambio es gradual e incremental y el grado de transformación es de mantención del modelo de políticas sociales con fuerte rol de proveedores privados. Los gobiernos tanto de centroizquierda como de derecha muestran avances importantes en la reducción de la pobreza, aunque el desafío de la desigualdad quedó como una tarea pendiente .

Agile Governance in the Disruptive Era at the Government of West Java Province

Sry Yolan Polapa — 2025-10-13

This study aims to formulate a strategic model for optimizing agile governance within the Provincial Government of West Java, focusing on the Department of Communication and Informatics (Diskominfo) as a strategic unit in the digital transformation of bureaucracy. The research employed a qualitative case study approach using in-depth interviews, document analysis, participatory observation, and model validation through expert judgment. The findings reveal that Diskominfo possesses strong readiness to implement agile governance, supported by progressive leadership, the presence of Jabar Digital Service (JDS), adequate technological infrastructure, and active partnerships with external stakeholders. However, its implementation is constrained by hierarchical bureaucracy, conventional work culture, limited adaptive SOPs, and unequal levels of digital literacy and agile mindset among civil servants. Key enablers include transformational leadership, external collaboration, and organizational digital readiness. The study proposes a contextual strategic model consisting of eight components across three layers: organizational foundation (leadership, structure, culture), supporting instruments (technology, performance, human resources), and implementation catalysts (strategic partnerships and adaptive deregulation). This model provides both theoretical and practical contributions as one of the first empirically developed agile governance frameworks for local governments in Indonesia, offering replicable insights for other regional agencies.

La accountability de la calidad y equidad de una política educativa: el caso de la subvención escolar preferencial para la infancia vulnerable en Chile

María Inés — 2025-10-15

Un cambio importante en la gestión de los recursos públicos acompaña la preocupación política y social por mejorar la calidad y equidad de la educación de los niños vulnerables de Chile. Ello se expresa en la incorporación de mecanismos de rendición de cuentas en una de las políticas más relevantes de la última década: la Subvención Escolar Preferencial (SEP). Se entiende en este caso la rendición de cuentas (accountability) como un sistema de responsabilidades entre los actores involucrados en el funcionamiento de las escuelas. Este artículo tiene como objetivo el análisis del mecanismo de accountability en esta política, preguntándose de qué manera logra aportar de manera equilibrada al mejoramiento de la gestión educativa, junto con la equidad, aspectos que se presentan en una permanente tensión para las políticas públicas. Se describe y analiza el modelo de cambio que propone la Ley SEP y el rol que en ella tiene el tipo de mecanismo de rendición de cuentas utilizado. Luego, se realiza un estudio de ocho casos, correspondientes a escuelas situadas en diferentes contextos sociales y educativos, donde se analiza el grado en que cada actor u organismo participante del mecanismo de accountability realizó las responsabilidades definidas por la Ley. Con esa información, se evalúa de qué forma el cumplimiento real de esas responsabilidades entrega información sobre la medida en que logró o no equilibrar las aspiraciones de mejoramiento de la gestión con las de equidad y participación. Los resultados obtenidos evidencian la dificultad de combinar estos objetivos y describen una implementación solo parcial de la accountability en los casos de estudio.

Institutional Capacity Development in the PBB-P2 Income Increase Program in Tasikmalaya City

Kunkun Kurmasyah — 2025-10-15

This research is driven by issues in the management of Rural and Urban Land and Building Tax (PBB-P2) revenue in Tasikmalaya City, which has not yet been effective. This is indicated by suboptimal tax collection, high arrears, and various technical problems such as uneven delivery of SPPT, unidentified taxable objects, duplicate SPPT, and low taxpayer compliance. The research method employed is descriptive with a qualitative approach. Data were collected through documentation study, in-depth interviews, and field observations, then analyzed inductively to describe the existing conditions, identify inhibiting factors, and formulate institutional strengthening strategies. The findings reveal that the institutional capacity of the Regional Revenue Agency (Bapenda) of Tasikmalaya City in managing PBB-P2 remains suboptimal across all major dimensions individual, institutional, environmental, and facilitation. Weaknesses are particularly evident in the competence of personnel, unclear organizational structure, limited digital facilities, and inconsistent policy support. Nonetheless, opportunities for improvement exist through competence-based human resource development, the establishment of an integrated tax information system, standardized SOPs, and stronger synergy with other institutions. As its novelty, this study introduces cultural and religious dimensions as contextual reinforcement elements relevant to the characteristics of Tasikmalaya society. Local cultural values and religiosity are viewed as capable of enhancing collective awareness and taxpayer compliance, thereby improving the effectiveness of PBB-P2 management. Hence, a holistic institutional strengthening strategy rooted in local wisdom is expected to support the optimization of regional revenue from the PBB-P2 sector.

La tensión entre mérito y confianza en la Alta Dirección Pública de América Latina

Mariana Chudnovsky — 2025-10-29

La pregunta que se abre en este artículo es si es la solución a la politización de la alta dirección pública latinoamericana es su total despolitización. La evidencia comparada en la región indica que buscar la erradicación del componente político de la capa directiva de las administraciones públicas latinoamericanas, al menos hasta ahora, mostró ser contraproducente puesto que trabó cualquier nombramiento por otra vía alternativa a la de la confianza. Este argumento se ilustra con el caso argentino a la luz de las experiencias de los casos de Chile y Perú que lograron reformas exitosas de sus servicios civiles, dándole espacio al componente político en el proceso. En Argentina, a pesar de la existencia de normas que obligan a generar un sistema de selección abierto, meritocrático y por concurso para la Alta Dirección Pública -desde su aprobación en 2008-, casi no se procedió de tal forma. Sin embargo, en los últimos nueve años, se continúa insistiendo en implementar esa estrategia y se sigue fracasando. Se sugiere la necesidad de repensar el rol de la política no sólo en sus componentes negativos y se propone que puede formar parte de la selección de cargos directivos, de manera organizada, monitoreada y diseñada como para poder ser evaluada a posteriori, como bien ejemplifican los casos de Perú y Chile.

Current Status of Aquatic Insects in the Lurín River Basin

Blancas A. Hellen — 2025-10-29

The objective of the research is to establish the current state of aquatic insects in the Lurín-Peru river basin. Type of qualitative research, based on the characterization and recognition of the diversity of aquatic insects. the methodology consisted of samples taken at 3010 m. in the Lurín river basin (Huarochirí). As a result, 8 families and 10 genera were reported, of which the Hydroptilidae family and the Hydrobiosidae family represent 40% of the total identified genera. The first family includes the genera Neotrichia and Metrichia and the second family, Cailloma and Atopsyche. On the other hand, Vélez-Azañero et al. (2016) mention the order Coleoptera, family Dytiscidae with one morpho-species and the order Ditera, family Chironomidae with five morpho-species from samples from the lower part of the Lurín river in a study referring to ecosystem services.

El agotamiento paradigmático del Estado neoliberal en América Latina: explorando la gobernanza para el desarrollo sostenible

Miguel Moreno — 2025-10-29

Durante la época contemporánea, la evolución de la gran mayoría de los Estados latinoamericanos ha seguido dos derroteros principales: el neoliberalismo y el neopopulismo. A pesar de que estas formaciones políticas se sustentan en paradigmas antagónicos, ambas corrientes tienen una coincidencia fundamental: el debilitamiento de las capacidades institucionales del Estado, así como el surgimiento de relaciones conflictivas entre el Estado y otros actores centrales, tanto del mercado como de la sociedad civil. En este contexto, es necesario explorar nuevos marcos de análisis que posibiliten la construcción de nuevas instituciones estatales que garanticen la autonomía y la cooperación eficaz entre las diversas esferas sociopolíticas en la época moderna.

Los objetivos fundamentales de este trabajo consisten en la exploración de nuevos enfoques teóricos para el redimensionamiento del papel del Estado en América Latina, particularmente en las políticas de desarrollo. Para este fin, se analizan tres ejes temáticos centrales: 1) las teorías vinculadas con el Estado desarrollista, con énfasis en el papel de las organizaciones burocráticas, a partir de la revisión de la experiencia de los países del Sudeste asiático; 2) el análisis de algunas de las aportaciones principales del modelo de gobernanza, con énfasis en la distribución del poder entre los diversos agentes sociopolíticos, especialmente el Estado y el gobierno; y 3) una breve revisión de la naturaleza compleja e interactiva del paradigma de la sostenibilidad y sus implicaciones con respecto al papel del Estado en los procesos de desarrollo.

Las principales conclusiones del documento apuntan hacia la integración de una amplia agenda de investigación que coloque en el centro del debate político y académico, la necesidad de una profunda reforma del Estado, con énfasis en los aspectos relacionados con los mecanismos institucionales de cooperación e interacción del Estado con otros actores centrales de las políticas de desarrollo, así como la reconfiguración de las instituciones supranacionales en la región, como base para la integración e implementación de las políticas de la agenda del desarrollo humano sostenible para el siglo XXI.

Empirical Analysis of Switching Behavior and Technology Acceptance in Digital Top-Up Services: Evidence from Indonesian Specialty Coffee Micro-Retail

Adi Haryadi — 2025-10-29

This research explores the factors influencing customer switching behavior in digital top-up services, with a particular focus on Indonesia’s specialty coffee micro-retail sector. A modified Technology Acceptance Model (TAM) framework is applied, incorporating variables such as switching behavior, switching cost, perceived ease of use, perceived usefulness, perceived risk, and social influence. To date, this study represents the first empirical investigation examining customer switching behavior within digital top-up services among micro coffee retailers in Indonesia. Data were obtained through an online survey of 320 respondents and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that Perceived Ease of Use (β = 0.182, p < 0.01), Perceived Usefulness (β = 0.418, p < 0.01), and Switching Cost (β = 0.342, p < 0.05) significantly and positively affect switching behavior. In contrast, Social Influence (β = 0.073, p = 0.242) and Perceived Risk (β = 0.113, p = 0.099) were found to be insignificant predictors. Overall, the model explains 71.5% of the variance in switching behavior (R² = 0.715). These results provide valuable insights for fintech providers and policymakers, emphasizing the need to design secure, user-friendly, and efficient transaction systems to enhance adoption and customer loyalty among Indonesian micro-retailers. By integrating sociological and psychological perspectives, this paper not only extends the theoretical scope of TAM but also offers practical implications for fintech developers and policymakers in promoting digital resilience and inclusivity among micro-entrepreneurs. Ultimately, virtual account top-up services serve as catalysts for behavioral change and sustainable digital transformation within niche retail communities, reinforcing the significance of consumer-centered innovation in the digital economy.

Inventory of Biodiversity in the Bay of Ancón and Responsible Fishing

Hellen F. Blancas — 2025-10-29

The purpose of the project has been to carry out the inventory of the biodiversity of the ecosystems of the marine space of the Bay of Ancón, the number of species identified and reported for the five bioecological zones has been considered: a) Neritic zone, with 27 species, b) benthic zone, with 35 species, c) rocky intertidal zone, with 138 species, d) islands and islets zone, with 9 species and e) beach zone, with 40 species studied by specialists from different taxonomic groups, in said marine territory, a total of 249 species have been identified, of which 225 belong to marine fauna and 24 to marine flora. These biodiversity resources have constituted the sustenance for the health and well-being of the population of the District of Ancón and Metropolitan Lima, over time. The loss and degradation of these marine resources is accelerating at an unprecedented rate. Given this panorama, from 2012 to date, the application of self-control measures has begun to regulate overexploitation throughout the history of humanity. Therefore, the inventory and the identification guide prepared will be valuable documents for the knowledge of the variety of species in the marine space of the Bay of Ancón, which will facilitate managers to optimize their efforts at the level of the educational community and of the community involved in responsible fishing.

The Economic Independence Ecosystem Model of Islamic Boarding Schools: A Case Study of Yaspida Pesantren Sukabumi

Muh. Jais — 2025-10-29

This study aims to describe the function of Islamic boarding schools in community empowerment through an economic independence ecosystem model, with a case study at Yaspida Islamic Boarding School, Sukabumi. The approach used is descriptive-qualitative through field surveys, interviews, and focus group discussions (FGD) with primary and secondary data. The results of the study indicate that Yaspida Islamic Boarding School has implemented an economic independence ecosystem model that contributes significantly to improving the welfare of leaders, educators, students, and the surrounding community. This model is based on Law Number 18 of 2019 concerning Islamic Boarding Schools, specifically in carrying out the function of community empowerment. Islamic boarding school economic activities are developed in the form of micro, small, and medium enterprises (MSMEs) and macro businesses in the form of limited liability companies (PT) according to the potential and capabilities of the Islamic boarding school. There are nine main indicators of empowerment which include job training, strengthening the Islamic boarding school economy, establishing cooperatives and financial institutions, marketing assistance, management guidance, and technology development and social activities. This study concludes that the economic independence ecosystem model implemented by Yaspida Islamic Boarding School is able to become a role model for Islamic boarding school-based community empowerment that is sustainable, productive, and oriented towards the economic independence of the community.

Medios de resolución alternativa de conflictos: percepción general, satisfacción y lealtad de usuarios de centros de arbitraje en Portugal

Pedro Miguel — 2025-10-31

Este artículo, que presenta un marco general de los centros de arbitraje en Portugal, pone a prueba la existencia de evidencias estadísticas relativas a un conjunto de relaciones entre variables latentes asociadas con la satisfacción y la lealtad de los usuarios de estos centros. En este sentido, se utilizó una muestra de 337 usuarios de los 11 centros de arbitraje, patrocinada por el Ministerio de Justicia portugués. La evaluación de la validez de las hipótesis de investigación se llevó a cabo por medio de un modelo de ecuaciones estructurales que reveló poseer medidas de calidad consideradas como buenas. La hipótesis de la existencia de un impacto positivo y directo de la dimensión instalaciones de los centros de arbitraje en la dimensión aspectos generales de los centros de arbitraje fue refutada. Las hipótesis de investigación restantes fueron confirmadas por la muestra, validando globalmente el modelo estructural propuesto de este fenómeno.

Closing the Green Gap: Attitude Drives Green Consumer Behavior among Gen Z in West Java

Eva Fathussya Adah — 2025-10-31

The issues of global warming and the accumulation of hazardous waste, particularly plastic waste (18.55% of the national waste composition), demand serious commitment from Indonesia in achieving its Net Zero Emission target. This study focuses on Generation Z in West Java, the largest population segment with great potential as agents of change in sustainable consumption (Green Consumer Behavior or GCB). The objective is to analyze the influence of Environmental Awareness, Environmental Knowledge, Product Availability, and Environmental Policy on GCB, with the mediating role of Attitudes toward Environmentally Friendly Products. Using a quantitative causal research design, data were collected from 385 Gen Z respondents in 14 cities/districts in West Java and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that this model has a very high explanatory power, covering 92.7% of GCB variation. All direct and indirect hypotheses (H1–H13) were proven positive and significant. Environmental Knowledge was the most dominant factor shaping attitudes (path coefficient 0.475) and directly influencing GCB (path coefficient 0.352). A crucial finding confirms that Attitudes toward Environmentally Friendly Products play a significant psychological mediating role, bridging the influence of Awareness, Knowledge, Availability, and Policy toward green consumption behavior. These results underscore the urgency of improving environmental literacy and product availability as keys to encouraging Gen Z participation in plastic waste mitigation efforts in West Java.

Multiplier Effect Incubator Model Through Entrepreneurship Effectivity: Brief Analysis of Higher Education Sustainable Planning Strategy

Eko Ari Wijayanto — 2025-10-31

This research aims linear fundamental matters which would be revealed related to positive significance linear Development strategy was implemented as methodological technique and population involved in this research was Yogyakarta University students who collaboratively synergized in business incubator, entitled 145 students. The development strategy was implemented as methodological technique and population involved in this research was Yogyakarta higher education students who collaboratively synergized in business incubator, entitled total of 145 students and data collection technique used was full sample through selecting entire population as research subjects. Focus on implementing data collection through administering tests, questionnaires, observation assistance, interviews and documentation followed by descriptive analysis, percentages and non-parameter statistics implementing SPSS. There are number of fundamental problems which become research findings, entitled which order planning and developing business incubator model could be implemented on an empirical basis, conceptually and comprehensively structured. The stages of developing business incubator model are carried out in three stages, entitled introduction, developing model, and testing model. The business incubator model which encourages entrepreneurial skills of Yogyakarta higher education students is business incubator model which is projected to be innovative and requires entrepreneurial creativity. The business incubator model developed at Yogyakarta universities makes it possible to manifest participants' entrepreneurial skills. There are related studies which have been carried out at different locations and research durations as relevant and comparative research in drawing initial research conclusions. However, novelty is target of researchers in providing novelty research which focuses on achieving research targets supported by quantitative methods and descriptive analysis, discussion of field observations segmented within scope field research.

Cuasi mercado y privatización en el marco del Estado de bienestar de Suecia

Osvaldo Salas — 2025-10-31

La globalización de la economía y los cambios demográficos debilitan la estructura económica de la sociedad de bienestar. Esto explica, en gran medida, cambios en la gestión de la producción de servicios públicos, entre otras, las políticas de privatización. En el caso de Suecia, la nueva gestión administrativa se lleva a cabo en el marco de un cuasi mercado, cuya finalidad es disminuir los costos de operación como también obtener aumentos en la calidad del servicio público ofrecido. En este artículo se examinan las características y propiedades de un cuasi mercado en general y su particular aplicación en el sector de hogares de ancianos de Suecia. Los efectos del cuasi mercado se analizan mediante la comparación entre dos tipos de gestión administrativa: la municipal y la privada. Los resultados obtenidos del análisis descriptivo y comparativo no muestran grandes diferencias entre los dos tipos de gestión administrativa.

Social Media Marketing and Actual Purchase Behavior Among Gen Z: The Mediating Role of Consumer Engagement and Purchase Intention with High Involvement Product Moderation

Budi Astuti — 2025-10-31

This research examines the process through which social media marketing drives Indonesian Gen Z consumers, leading them from initial engagement to purchase intention and finally to actual behavior, while also assessing how high involvement products alter this process. The study applied a quantitative method, using Structural Equation Modeling (SEM) implemented in AMOS 24 for data analysis, to analyze data collected from 350 online purchasers. This study integrates the Theory of Planned Behavior (TPB) and a Modified TPB to examine the influence of digital interactions on the purchasing behavior of Generation Z. The findings indicate that social media marketing exerts a significant influence on both consumer engagement and purchase intention. Furthermore, consumer engagement serves as a mediating variable in this relationship. Purchase intention, in turn, is established as a direct antecedent of actual. This study expands TPB by adding social media marketing and consumer engagement as key behavioral predictors, providing a new moderated mediation framework to explain Gen Z’s online purchasing decisions. The study is limited by its focus on Gen Z in Indonesia, affecting the generalizability to other regions. Its cross-sectional design also prevents capturing behavioral changes over time. Future research could explore cultural factors and adopt a longitudinal approach. This research extends TPB by incorporating social media marketing and consumer engagement as key drivers of purchase intention and behavior, with high-involvement products acting as a moderator. These findings offer valuable strategic implications for marketers, providing a framework for refining social media strategies to effectively target Generation Z and shape their purchase decisions.

Determinant Material Flow Cost Accounting (MFCA) in Maximizing Sustainability Performance

Muhammad Zaky — 2025-11-14

Information System (IS), Business Strategy (BS), and Business Process (BP) on Sustainability Performance (SPf), with Material Flow Cost Accounting (MFCA) as a mediating variable in the hospitality industry in West Java. The study used a quantitative approach with an explanatory design. There were 215 respondents, consisting of managers and owners of star-rated and non-star-rated hotels in 27 districts/cities. Data analysis was performed using Structural Equation Modeling (SEM-AMOS), based on Legitimacy Theory and Stakeholder Theory. The results show that EMA (p = 0.007), IS (p = 0.004), BS (p = 0.002), and BP (p = 0.001) have a significant effect on the implementation of MFCA, with BP as the dominant factor (R²=0.516). However, only EMA (p = 0.007) and BS (p=0.042) had a significant direct effect on SPf, while IS (p=0.061) and BP (p = 0.901) had no effect. MFCA itself proved to be significant (p = 0.001) in increasing SPf, as well as mediating the influence of EMA, IS, BS, and BP. The strongest mediating effect occurred in BP, which initially had no direct effect but became significant through MFCA. This shows that efficient business processes only have an impact on sustainability when managed through MFCA. In IS, the impact on SPf is also significant when data is used in MFCA to identify waste. Meanwhile, EMA and BS have partial mediating effects. Overall, MFCA effectively improves material efficiency, reduces hidden waste, and strengthens economic, social, and environmental sustainability performance. These findings support the importance of integrating sustainability principles through EMA, IS, strategy, and business processes with MFCA as the main link.

Empathy-Driven Ethical Interaction: A Catalyst for Creativity and Organizational Performance in Local Government Institutions of West Java

Evi Mafriningsianti — 2025-11-14

Public sector organizations play a vital role in providing public goods and services and ensuring transparency and accountability. However, there are significant challenges, as evidenced by West Java being ranked among the top three provinces with the highest number of public service complaints in 2022 (21 complaints). The 2023 pre-survey results show public dissatisfaction with service delivery, staff behavior, and complaint mechanisms. This highlights the urgent need to improve service ethics, empathy, and creativity in public services. This study aims to analyze the relationship between Organizational Reward, Knowledge-Oriented Leadership (KOL), Empathy Ethical Interaction (EEI), Creativity, and Organizational Performance (OP). Using explanatory research and the Partial Least Squares (PLS) method, this study involved a sample of 262 Heads of Departments from 27 Regencies/Cities in West Java. The analysis results show that the model has a very high predictive power (Q² = 0.998), where exogenous variables explain 90.5% of OP variation. All eight hypotheses were significantly accepted. KOL proved to be a dominant factor, having the strongest influence on EEI (t = 5.285) and OP (t = 3.047). Crucially, EEI significantly influenced Creativity (t = 2.305) and Organizational Performance (t = 2.186), functioning as a mediating variable that strengthened the relationship between variables. In conclusion, EEI is a vital catalyst for bureaucratic creativity and innovative public performance, especially given the cultural diversity in West Java. An empathy- and ethics-based leadership approach will strengthen innovation and organizational effectiveness, ultimately accelerating the realization of good governance.