https://revistas.tec-ac.cr/index.php/tec_empresarial/issue/feedTEC EMPRESARIAL2026-08-14T10:07:09+00:00Pilar Fernández Ferríneditor.tecempresarial@gmail.comOpen Journal Systems<p><strong>TEC EMPRESARIAL</strong> es una publicación trienal de trabajos académicos en el campo de la Economía Empresarial. Fundada en 2006 por el <strong>Instituto Tecnológico de Costa Rica</strong>. Se ha caracterizado desde su fundación por su rigor científico y su utilidad para la mejora de la gestión en la empresa. Sus áreas de interés son economía financiera y contabilidad, organización y gestión de empresas, marketing, comercialización e investigación de mercados y recursos humanos, estando abierta también a otros campos siempre y cuando contribuyan significativamente a tratar problemas en la gestión empresarial.</p> <p><strong>TEC EMPRESARIAL</strong> publica artículos académicos que aporten conocimiento útil sobre la práctica empresarial. 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This article processing charge is to cover the costs of peer review, copyediting, typesetting, long-term archiving, and journal management. We also accept payment in euros (EUR), US dollars (USD), British pound sterling (GBP), Japanese yen (JPY), or Canadian dollars (CAD).</p> <p>Invoices are emailed shortly after acceptance to the payment contact provided by the authors. Only official invoices issued by TEC EMPRESARIAL are valid. We do not authorize any third party to collect the APCs. TEC EMPRESARIAL is the sole service provider and cannot be held liable for actions by third parties.</p> <p>Local VAT, <strong>PayPal Fee</strong>, or Sales Tax will be added if applicable.</p> <p>For more detailed information on how to pay an invoice, please see our Payment Instructions.</p> <p>Submitted papers should be well formatted and use good English. Authors may use TEC EMPRESARIAL before publication or during author revisions. Note that many national and private research funding organizations and universities explicitly cover APCs for articles resulting from funded research projects.</p>https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/831Gobernanza del agua y desafíos emergentes para estructuras normativas… e institucionales rígidas: un análisis desde el caso chileno2026-06-09T11:53:17+00:00Àlex Bosoa@gmail.comRené Montalbaa@gmail.com<p>En los últimos años se ha evidenciado una disminución en la disponibilidad de agua, principalmente asociada al cambio climático y al fuerte incremento en la demanda de este recurso. Es por esto que, en la actualidad, el sector del agua enfrenta crecientes presiones a nivel social, político, económico y ambiental. El nuevo contexto genera altos niveles de incertidumbre que aumentan las tensiones por el acceso al agua. Las diversas valoraciones y usos que dan los múltiples actores interesados en ese recurso hacen que los modelos tradicionales de gestión y gobernanza basados en la teoría de “comando y control” resulten inadecuados. Este estudio analiza teóricamente distintas concepciones y modelos de gobernanza del agua, sus características, niveles y escalas de operación, identificando potencialidades y limitaciones para enfrentar contextos dinámicos y complejos. A nivel empírico se aborda el caso chileno donde existe mercado de agua para la asignación del recurso. Para desarrollar el marco analítico sobre el concepto de gobernanza del agua se realizó una recopilación y selección (revisión dirigida de literatura) de investigaciones recientes en torno al tema, mediante la consulta de artículos científicos publicados en revistas de reconocimiento internacional y alto impacto del área de las ciencias sociales, interdisciplinarias y de los recursos hídricos. Los resultados muestran que un sistema rígido, centralizado y con una legislación que prioriza los intereses privados antes que los públicos, causa inequidad en el acceso al agua y necesita un cambio en su estructura que permita enfrentar las nuevas condiciones propias de sistemas dinámicos y complejos. Por otra parte, el concepto de gobernanza del agua debe abordarse como un sistema socio-ecológico y no es pertinente analizar el sistema hídrico de forma aislada. El modelo de gobernanza adaptativa emerge como el más propicio para enfrentar condiciones cambiantes, a pesar de que su implementación presenta diversos desafíos. Finalmente, se exponen algunas iniciativas a escala local que están surgiendo en Chile y que se destacan como un avance en la transición de un modelo de gobernanza tradicional a uno adaptativo.</p>2026-06-09T00:00:00+00:00Copyright (c) 2026 TEC EMPRESARIALhttps://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/832The Criminalization of Stalking in Indonesia: Assessing the Urgency and Formulation of a New Criminal Offense Under the National Criminal Code and a Comparative Analysis with Common Law Countries2026-06-09T11:58:50+00:00Kartonodosen01490@unpam.ac.idSri Humana Lagustiania@gmail.comSoeryaniati Koesoemoa@gmail.comSugeng Santoso PNa@gmail.comUlang Mangun Sosiawana@gmail.com<p>Stalking constitutes a serious threat to the safety and psychological well-being of victims, a threat that has grown increasingly complex in the wake of digital technological developments that have given rise to the phenomenon of <em>cyberstalking</em>. In Indonesia, the criminal law response to this offense remains fragmented and insufficiently comprehensive: Article 493 of the National Criminal Code (<em>Kitab Undang-Undang Hukum Pidana</em>/KUHP), which entered into force in January 2026, criminalizes stalking only in public spaces, failing to encompass stalking conducted in private settings or through electronic means, thereby creating a <em>regulatory gap</em> that is fundamentally detrimental to victims. This study aims to formulate an ideal and comprehensive model for a stalking offense within Indonesia's criminal law system through a critical evaluation of Article 493 of the National Criminal Code and a comparative study of anti-stalking legislation in selected Common Law jurisdictions, specifically the United States and the United Kingdom. The research employs a normative legal research method (<em>doctrinal legal research</em>) grounded in a comparative legal approach, utilizing qualitative content analysis and the <em>functional equivalence</em> method as the primary evaluative framework. The findings identify three structural deficiencies in Article 493 of the National Criminal Code, namely, a restricted geographical scope, the absence of explicit provisions addressing <em>cyberstalking</em>, and the omission of <em>pattern of behavior</em> and <em>fear standard</em> as constituent elements of the offense, all of which have been addressed more comprehensively by legislation in the United States through 18 U.S. Code § 2261A and the <em>California Penal Code</em> § 646.9, and in the United Kingdom through the <em>Protection from Harassment Act</em> 1997. This study contributes to the field by proposing a reformulated stalking offense that integrates all three dimensions of criminalization, public, private, and digital, as a <em>de lege ferenda</em> policy recommendation for the ongoing reform of Indonesian criminal law.</p>2026-06-09T00:00:00+00:00Copyright (c) 2026 TEC EMPRESARIALhttps://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/835Cultura Tributaria y el Cumplimiento de Obligaciones Tributarias de Los Comerciantes del Mercado Santa Celedonia de Juliaca, 20262026-06-11T15:52:36+00:00Gener Sancho Chambigener.sancho@upeu.edu.peYoel Franklin Luque Paricelayoel.luque@upeu.edu.pePatrick Manuel Jesús Vilca Paucarpatrick.vilca@upeu.edu.pe<p>Tax culture constitutes a relevant element to promote compliance with tax obligations, especially in commercial sectors with low levels of formalization. In this context, the purpose of this research was to analyze the relationship between tax culture and compliance with tax obligations in merchants in the Santa Celedonia furniture market in Juliaca, Peru. The study was developed under a quantitative approach, with a descriptive-correlational scope, non-experimental design and cross-sectional. The sample was made up of 30 merchants selected through non-probabilistic convenience sampling. To collect information, a 20-item questionnaire with a Likert-type scale was used, which reached an overall reliability of α = 0.779. The results showed that 70.0% of the participants were located at a medium level of tax culture, while 73.3% presented a low level of compliance with tax obligations. Likewise, the analysis using Spearman's Rho coefficient allowed us to identify a positive and statistically significant relationship between both variables (rho = 0.362, p = 0.049). Similarly, the tax awareness dimension showed a significant association with tax compliance (rho = 0.438, p = 0.016). From these findings, it is concluded that strengthening the tax culture can favor higher levels of tax compliance among merchants in the sector studied.</p>2026-06-13T00:00:00+00:00Copyright (c) 2026 TEC EMPRESARIALhttps://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/839Determinants of Psychological Well-Being in Early Childhood: A Systematic Literature Review2026-06-13T11:36:45+00:00Zahro Malihahzahromalihah@apps.ipb.ac.idMegawati Simanjuntakabc@gmail.comYulina Eva Rianyabc@gmail.comAli Khomsanabc@gmail.com<table> <tbody> <tr> <td> <p>Psychological well-being in early childhood is increasingly recognized as a critical determinant of long-term developmental outcomes. However, existing reviews often focus on specific variables or contexts, leaving a need for a more integrative synthesis. This study aims to systematically map the theoretical foundations, contextual patterns, methodological trends, and key determinants of psychological well-being in early childhood. A systematic literature review following PRISMA guidelines was conducted. Fifty-eight peer-reviewed articles indexed in Scopus (2016–2026) were selected and synthesized using thematic analysis and descriptive statistics within the Theory–Context–Characteristics–Methodology (TCCM) framework. Results indicate that research in this field is dominated by quantitative designs, particularly regression analysis and structural equation modelling. The most frequently examined determinants include parental influence, socioeconomic status, and children's screen time exposure, with parenting style, family mental health, and digital media use consistently shaping psychological well-being. Research output is largely concentrated in developed countries, notably the United States and China, while studies from developing regions remain limited. The review highlights the need for longitudinal, mixed-methods, and culturally responsive research to advance theoretical development and support more effective early childhood well-being policies and interventions.</p> </td> </tr> </tbody> </table>2026-06-13T00:00:00+00:00Copyright (c) 2026 TEC EMPRESARIALhttps://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/822Does Firm Age Matter? Industry 4.0, Supply Chain Flexibility, and Corporate Resilience in Manufacturing Environments2026-06-04T20:39:58+00:00Rubén Michael Rodríguez Gonzálezruben.rodriguezg@edu.uaa.mxGonzalo Maldonado-Guzmángonzalo.maldonado@edu.uaa.mx<p>This study examines the relationship between Industry 4.0 Strategy, Supply Chain Flexibility, and Corporate Resilience in manufacturing firms, considering Firm Age as a moderating variable. Drawing on Dynamic Capabilities Theory, the Resource-Based View, and Contingency Theory, the research proposes that Industry 4.0 Strategy enhances Corporate Resilience both directly and indirectly through Supply Chain Flexibility. The empirical analysis was conducted using data from 304 manufacturing firms from the automotive, aerospace, metalworking, chemical, and textile sectors. The research model was tested through partial least squares structural equation modeling using SmartPLS 4.1.1.8. The results show that Industry 4.0 Strategy has a positive effect on Supply Chain Flexibility and Corporate Resilience. Likewise, Supply Chain Flexibility positively influences Corporate Resilience and mediates the relationship between Industry 4.0 Strategy and Corporate Resilience. However, Firm Age does not significantly moderate the proposed relationships. These findings contribute to the literature by showing that digital strategy strengthens resilience mainly through flexible supply chain capabilities, while organizational age does not necessarily condition this process in manufacturing environments.</p>2026-06-13T00:00:00+00:00Copyright (c) 2026 TEC EMPRESARIALhttps://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/840Strategic Implementation of Productive Waqf in Healthcare Social Security: AHP-Based Analysis2026-06-13T11:52:22+00:00Ripki Mulia Rahmanripki_mulia.rahman@uika-bogor.ac.idIndupurnahayuindupurnahayu@uika-bogor.ac.idQurroh Ayuniyyahqurroh.ayuniyyah@uika-bogor.ac.idDidin Hafidhuddinhafidhuddin@yahoo.com<table> <tbody> <tr> <td> <p>The sustainability of healthcare financing remains a major challenge for developing countries pursuing Universal Health Coverage (UHC). In Indonesia, the National Health Insurance system (<em>Jaminan Kesehatan Nasional</em>–JKN) administered by BPJS Kesehatan has significantly expanded access to healthcare but continues to face structural constraints, including financial deficits, service coverage gaps, and operational inefficiencies. This study examines the strategic role of productive waqf as a complementary mechanism to strengthen healthcare-based social security in Indonesia. Using a mixed-methods approach, the study integrates qualitative data from in-depth interviews with key stakeholders—waqf regulators, nazir practitioners, healthcare managers, and social health insurance experts—with the Analytical Hierarchy Process (AHP) to prioritize implementation strategies under multi-criteria and multi-stakeholder conditions. The findings indicate that the limited contribution of productive waqf to healthcare social security is primarily caused by weak implementation strategies rather than insufficient waqf asset potential. Nazir professionalism and institutional capacity emerge as the most critical determinants, followed by the development of integrated waqf–healthcare operational models and effective stakeholder coordination. The AHP results further highlight that strengthening nazir professionalization and establishing waqf-based healthcare units aligned with the national health insurance system represent the highest strategic priorities. This study contributes to the literature by providing an implementation-oriented and evidence-based framework that bridges Islamic social finance and health policy, offering practical guidance for policymakers and practitioners to enhance the role of productive waqf in sustainable healthcare financing.</p> </td> </tr> </tbody> </table>2026-06-13T00:00:00+00:00Copyright (c) 2026 TEC EMPRESARIALhttps://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/841Gobierno abierto y datos vinculados: conceptos, experiencias y lecciones con base en el caso mexicano2026-06-15T07:42:16+00:00José Ramóna@gmail.com<p>Actualmente, tanto gobiernos como individuos están rodeados de información, y un gran número de bases de datos se encuentran en todas partes y contienen datos de muy diversa índole. Es posible encontrar datos sobre productos, servicios, comercio, medio ambiente, políticas públicas y legislación, entre muchos otros temas. Los datos se pueden compartir, crecen cada día y pueden potencialmente utilizarse para mejorar la calidad de vida de los ciudadanos, para desarrollar nuevos negocios o solucionar diversos problemas sociales. Cuando los datos están disponibles, son de fácil acceso y pueden ser usados libremente se consideran datos abiertos que pueden ser vinculados para conformar redes de datos de grandes magnitudes. Al estar los gobiernos entre los mayores productores de datos e información, la vinculación de los datos abiertos gubernamentales se convierte en una gran oportunidad para promover los principios de Gobierno abierto. Este artículo presenta algunos conceptos básicos sobre datos abiertos y datos vinculados y los relaciona con los datos del sector público disponibles en México, a manera de ejemplo. Los resultados invitan a pensar en la necesidad de lograr una mayor utilización de los datos abiertos gubernamentales para generar valor público.</p>2026-06-15T00:00:00+00:00Copyright (c) 2026 TEC EMPRESARIALhttps://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/842Protection of Land Owned by Community of Customary Law in Land Acquisition by the Land Bank Agency for the Benefit of Investors2026-06-15T08:12:23+00:00Omay Chusmayadichusmayadiomay@yahoo.comNia Kurniatia@gmail.comI Gde Pantja Astawaa@gmail.com<p>The focus of this research is the examination of the impact of the inadequate legal protection of customary land in the acquisition by Land Bank Agency for the benefit of investors. This research also examines the reason why community of customary law find it difficult to obtain land certificates as proof of ownership is that these certificates can be used for the benefit of the communities' members. This research uses secondary data namely: laws, regulations and literature which relates to the research problems. The results show that The Land Bank Agency is a unique agency that is recognized as a matter of policy by the central government and granted the prerogative to oversee land management, has the authority to take over land of unclear ownership. Consequently, the land owned by the community of customary law, the ownership of which is generally unclear, is under threat of acquisition by the Land Bank Agency for the benefit of investors. It is therefore recommended that the Land Bank Agency act as representative of the state to protect land owned by community of customary law. The government should simplify regulations and ease the registration process for customary land so that community of customary law have the legal power to protect their rights if the Land Bank Agency implements land acquisition programs for investment purposes.</p>2026-06-15T00:00:00+00:00Copyright (c) 2026 TEC EMPRESARIALhttps://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/837Determinants of Administrative Service Performance in Local Government Institutions: A Qualitative Study at the Banda Neira Subdistrict Office, Central Maluku Regency, Indonesia2026-06-11T16:14:09+00:00Zainal Abidin Rengifurwarinzainal.rengifurwarin@lecturer.unpatti.ac.idPetronela Sahetapysahetapy@lecturer.unpatti.ac.id<table> <tbody> <tr> <td> <p>This study aims to analyze and describe the performance of administrative services, as well as the supporting and inhibiting determinants affecting service delivery at the Banda Neira Subdistrict Office, Central Maluku Regency. The study employed a descriptive qualitative approach, with the research conducted at the Banda Neira Subdistrict Office. A total of nine informants participated in this research. Data were collected through a combination of direct observation, in-depth interviews, and documentation techniques. The collected data were analyzed using descriptive qualitative analysis. The findings reveal that the performance of administrative service employees can be categorized as relatively good, particularly in terms of service accuracy, timeliness, accessibility, convenience, and service comfort. The study also identified several key factors influencing administrative service performance, namely work knowledge, job skills, work competence, work motivation, and the availability of supporting facilities. These factors play a significant role in enhancing the effectiveness and quality of public administrative services at the subdistrict level. This study contributes to the broader discourse on public service management by highlighting the importance of human resource capacity and institutional support in improving administrative service performance within local government institutions.</p> </td> </tr> </tbody> </table>2026-06-19T00:00:00+00:00Copyright (c) 2026 TEC EMPRESARIALhttps://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/856Medios de resolución alternativa de conflictos: percepción general, satisfacción y lealtad de usuarios de centros de arbitraje en Portugal2026-06-29T04:51:49+00:00Pedro Miguel Alvesa@gmail.com<p>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.</p>2026-06-29T00:00:00+00:00Copyright (c) 2026 TEC EMPRESARIALhttps://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/857Impact of Pharmaceutical Service Quality on Patient Satisfaction and Medication Adherence Among BPJS Health Outpatients: A Servqual Model Analysis with Mindful Medication Awareness as a Moderating Variable in an Indonesian Private Hospital2026-06-29T04:57:14+00:00Marcellina Awing Kuluqa@gmail.comGladys Bintanga@gmail.comLinalina.fe@uph.edu<p><strong>The quality of service in the pharmacy department is a major factor in shaping patient experience and influencing treatment outcomes</strong>. This study attempts to investigate how pharmaceutical service quality affects patient satisfaction and medication adherence among BPJS outpatients in Indonesian private hospitals, and analyzing trust in pharmacists as mediators and awareness of careful medication as moderators. Quantitative design cross sectional was conducted involving 229 BPJS outpatients who received pharmacy services in a private hospital. Data were collected using validated instruments, including SERVQUAL, TRUST-Ph, PSPSQ 2.0, MMAS-8, and MAAS. SEM-PLS with SmartPLS 4.0 was applied to assess both the structural (inner) and measurement (outer) models. Pharmaceutical service quality showed a significant positive association with patient satisfaction and medication adherence. Trust in pharmacists also demonstrated a strong positive influence on patient satisfaction and medication adherence. Mindful medication awareness can moderate the relationship between trust in pharmacists and patient satisfaction and medication adherence. The results indicated that pharmaceutical service quality and trust in pharmacists are key contributors to patient satisfaction and medication adherence among BPJS outpatients. The moderating role of mindful medication awareness suggests that enhancing patient awareness and engagement may further strengthen these positive relationships. These insights offer meaningful guidance for improving pha</p>2026-06-29T00:00:00+00:00Copyright (c) 2026 TEC EMPRESARIALhttps://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/861El discurso de la innovación en la administración pública y su adopción en Iberoamérica: un análisis de los Congresos del CLAD2026-07-03T02:58:52+00:00Carolina Isazaa@gmail.com<p>Este trabajo presenta los resultados de una investigación sobre el discurso relativamente nuevo sobre la innovación en la administración pública, su origen, significado y su uso en los países de Iberoamérica. Se hace un análisis de discurso de la literatura académica y del uso que ha tenido este concepto en los Congresos del CLAD en un período de ocho años. Se evidencia que el uso del concepto de innovación pública o en la administración pública ha aumentado, que ha sido adoptado por la comunidad iberoamericana reflejada en el CLAD y se exponen las implicaciones de los usos particulares que esta le ha dado al mismo.</p>2026-06-30T00:00:00+00:00Copyright (c) 2026 TEC EMPRESARIALhttps://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/862El efecto de la política fiscal en las elecciones de América Latina durante el periodo 1980-20162026-07-03T03:03:23+00:00Manuel Puentea@gmail.comBecerra Armadaa@gmail.com<p><br>Los gobernantes han aprovechado el control desproporcionado de los instrumentos fiscales para mejorar su reputación ante los ciudadanos, y así, mantener el poder dentro de su figura o la de su partido, lo que termina generando un sesgo democrático que beneficia los intereses propios. La literatura considera que los países con bajo nivel de desarrollo son más propensos a sufrir de estas prácticas oportunistas, lo cual es consistente con los resultados de la región. Sin embargo, la amplia difusión y ejecución de estas prácticas no es suficiente para dar conclusiones acerca de su efectividad para la obtención de votos. Por esto, el presente trabajo tiene como objetivo analizar la relación entre el uso de los instrumentos de política fiscal (gasto público, ingresos tributarios y balance primario) y los resultados electorales de 18 países latinoamericanos durante 1980 a 2016, utilizando la metodología de logit. Los hallazgos confirman que expansiones en el gasto público durante todo el mandato y en especial en el periodo electoral, mejoran las probabilidades de los gobernantes y sus partidos de mantenerse en el poder. Adicionalmente, bajo este contexto los ciudadanos están dispuestos a favorecer incrementos en la recaudación tributaria para contar con los recursos suficientes para afrontar dichos gastos y así no deteriorar el balance fiscal. No obstante, ambos resultados son válidos únicamente para los periodos de democracias establecidas, lo que podría explicar por qué estas prácticas han ganado relevancia y presencia en la región durante los últimos quince años. Hoy, los formuladores de política económica deben estar conscientes de los incentivos perversos que entran en juego con la política fiscal, motivo por el cual, en pro de la democracia, se torna deseable que aboguen por fortalecer los sistemas de pesos y contrapesos y fomentar mayores niveles de transparencia.</p>2026-06-30T00:00:00+00:00Copyright (c) 2026 TEC EMPRESARIALhttps://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/863The Impact of Servant Leadership and Psychological Capital on Organizational Citizenship Behavior through Work Engagement among Healthcare Workers at RSUD Sungai Lilin2026-07-03T03:12:52+00:00Afifah Shabrina Faranesyawan01615240083@student.uph.eduChristina Valeriaa@gmail.comOscar Jayanegaraa@gmail.com<p>This study aims to examine the effects of servant leadership and psychological capital on Organizational Citizenship Behavior (OCB), with work engagement serving as a mediating variable. The research employed a quantitative, cross-sectional explanatory design. Data were collected from 417 healthcare workers at RSUD Sungai Lilin through an online survey using a five-point Likert scale. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), and a total population sampling technique was applied. The findings indicate that servant leadership has a significant positive effect on both OCB and work engagement. In contrast, psychological capital significantly affects work engagement but does not have a direct significant effect on OCB. Furthermore, work engagement was found to partially mediate the relationship between servant leadership and OCB, while fully mediating the relationship between psychological capital and OCB. The Importance-Performance Map Analysis (IPMA) shows that although psychological capital demonstrates the highest performance level, servant leadership remains the primary factor requiring managerial improvement. These findings provide important managerial implications for RSUD Sungai Lilin, emphasizing the need to strengthen servant leadership practices in order to enhance work engagement and foster OCB among healthcare workers.</p>2026-07-01T00:00:00+00:00Copyright (c) 2026 TEC EMPRESARIALhttps://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/864Reforma de la Justicia en Portugal: la satisfacción de los usuarios de los Medios RAL2026-07-03T03:17:56+00:00Viegas Cruz Diasa@gmail.comJoão Ricardoa@gmail.comMiguel Alves Ribeiroa@gmail.com<p>En el marco de las recomendaciones de la Comisión Europea para la Eficacia de la Justicia (CEPEJ), para la reforma de la justicia de los Estados miembros del Consejo de Europa, se firmó en Portugal el Protocolo de Colaboración para el Seguimiento de los Medios de Resolución Alternativa de Litigios (RAL). El objetivo de este artículo era medir y modelar la satisfacción de los usuarios de los Medios RAL en Portugal, aplicando la metodología de Structural Equation Modeling (SEM) a los datos recogidos por el protocolo antes mencionado. La escala y el modelo del documento de Catarino y Correia (2017) para el Arbitraje se han adaptado en este artículo para todos los Medios RAL - Arbitraje, Conciliación y Mediación (entre octubre de 2013 y julio de 2017). Los resultados obtenidos han permitido revalidar la escala y el modelo adaptados, y se ha llegado a la conclusión de que los usuarios han quedado “muy satisfechos” con las siete dimensiones de los Medios RAL (Información, Funcionamiento, Responsable, Recursos, Instalaciones, Aspectos Generales y Lealtad). Este trabajo constituye una contribución para cumplir con las recomendaciones de la CEPEJ (2010 y 2014) y para ampliar los resultados de Catarino y Correia (2017), en un conjunto de Medios RAL y en un intervalo de tiempo más largo</p>2026-07-01T00:00:00+00:00Copyright (c) 2026 TEC EMPRESARIALhttps://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/865Determinants of Patient Satisfaction with Hospital Services: Mediating and Moderating Effect2026-07-03T03:22:34+00:00Visakha Revana Irawanvisakha.revana@ymail.comDavid Susantoa@gmail.comDewi Wuisana@gmail.com<p>Patient satisfaction reflects the level of quality of health services and is influenced by the interaction between health service providers and patient-related factors. Meanwhile, evidence regarding the role of trust and patient characteristics in determining the level of patient satisfaction is still limited. The relationships between the existing dimensions of service quality, patient trust, and patient satisfaction were analyzed including the role of patient trust as a mediating variable and patient characteristics as moderating variables. The study was conducted at a hospital in West Java, Indonesia. A quantitative design was applied and conducted cross-sectionally. A total of 510 inpatients participated. Data were collected using a previously validated questionnaire. PLS-SEM was used as the data analysis method, including mediation and moderation analyses. All service quality dimensions significantly influenced patient trust, with technical quality showing the strongest effect. Patient trust significantly influenced patient satisfaction and mediated relationships between service quality dimensions and patient satisfaction. Technical quality demonstrated the strongest indirect effect. Age, gender, insurance type, socioeconomic status, and comorbidity significantly moderated the relationship between patient trust and patient satisfaction. The model explained 32.9% and 23.4% of the variance in patient trust and satisfaction, respectively. Patient trust plays a crucial role in strengthening the relationship between service quality and patient satisfaction. The strength of the relationship between trust and patient satisfaction depends on patient characteristics. Strengthening technical and non–technical aspects of healthcare services may improve trust and patient–centred outcomes. This study extends patient satisfaction research by integrating mediation and moderation mechanisms within a single structural model.</p>2026-07-02T00:00:00+00:00Copyright (c) 2026 TEC EMPRESARIALhttps://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/870El Balanced Scorecard y su relación con la gestión estratégica de una empresa transporte de carga, Chiclayo 20252026-07-08T18:17:14+00:00Inonan GonzalesC7002509584@ucvvirtual.edu.peLeyla Cerna CeliCciezale@ucvvirtual.edu.pe<p><span dir="auto" style="vertical-align: inherit;"><span dir="auto" style="vertical-align: inherit;"><span dir="auto" style="vertical-align: inherit;"><span dir="auto" style="vertical-align: inherit;">El estudio guarda relación con la ODS 9 Industria Innovación e Infraestructura, se planteó como objetivo global, Determinar la relación entre el Cuadro de Mando Integral y la gestión estratégica de una empresa de transporte de carga Chiclayo 2025, del mismo modo como objetivos específicos se plantearon; determinar la relación entre la perspectiva financiera del BSC y la gestión estratégica, determinar la relación entre la perspectiva del cliente del BSC y la gestión estratégica, determinar la relación entre la perspectiva de procesos internos del BSC y la gestión estratégica y determinar la relación entre la perspectiva de aprendizaje y crecimiento del BSC y la gestión estratégica.</span></span></span></span></p>2026-07-12T00:00:00+00:00Copyright (c) 2026 TEC EMPRESARIALhttps://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/868Digital Leadership, Management Information Systems, and Higher Education Performance: The Mediating Role of Organizational Culture in Indonesian Private Universities2026-07-05T18:05:43+00:00Yadi Maryadiyadi.75422003@mahasiswa.unikom.ac.idEddy Soeryanto Soegotoeddysoeryantos@email.unikom.ac.idIsniar Budiartiisniar.budiarti@email.unikom.ac.id<table> <tbody> <tr> <td> <p>Digital transformation has increasingly reshaped the governance and operational systems of higher education institutions, encouraging universities to strengthen institutional adaptability through leadership capability, digital infrastructure, and supportive organizational environments. Despite extensive discussion regarding digital leadership and management information systems, limited empirical evidence explains how these factors collectively influence institutional performance, particularly through organizational culture within developing-country higher education contexts. This research explores the relationships among digital leadership, management information systems, organizational culture, and higher education performance in private universities under the coordination of LLDIKTI Region II, Indonesia. Data were obtained from 327 academic and managerial respondents representing 160 private universities and analyzed using Structural Equation Modeling (SEM) with LISREL. The analysis demonstrates that management information systems contribute positively to institutional performance, whereas digital leadership does not produce a direct performance effect. However, digital leadership substantially strengthens organizational culture, which subsequently emerges as the most influential factor affecting higher education performance. The findings further reveal that organizational culture fully transmits the effect of digital leadership on institutional performance and partially channels the influence of management information systems. These results suggest that institutional performance improvement in higher education is shaped not only by technological capability and leadership practices but also by the ability of organizations to cultivate adaptive cultural environments that support digital transformation. This study offers empirical support for an integrated framework connecting leadership, information systems, and organizational culture within higher education management.</p> </td> </tr> </tbody> </table>2026-07-12T00:00:00+00:00Copyright (c) 2026 TEC EMPRESARIALhttps://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/874Industry Collaboration Model Vocational Education to Strengthen Human Resources, Sustainable Logistics, and Digital Marketing to MSMEs2026-07-13T10:02:31+00:00Suwandiniyanurulimani@gmail.comNurul Imani Kurniawatiabc@gmail.comStacia Reviany Megeabc@gmail.comRiandhita Eri Werdaniabc@gmail.comDiaz Putra Pratamaabc@gmail.comKurniawan Saefullahabc@gmail.comHari Ratmokoabc@gmail.com<table> <tbody> <tr> <td> <p>MSMEs have a strategic contribution to the Indonesian economy, but face significant challenges in human resources (HR), logistics efficiency, and digital marketing utilization. This study develops a collaboration model between industry and vocational education to strengthen MSME competitiveness through the integration of HR training, digital-based logistics systems, and online marketing strategies. The research method uses a qualitative approach through case studies of transportation and trade MSMEs in Central Java, in-depth interviews with business actors, and operational document analysis. The results show that industry-vocational synergy can improve HR skills through joint training, mentoring, internships, and certification programs. In the logistics aspect, a prototype digital supply chain platform and lean logistics training modules were created. Meanwhile, digital marketing is strengthened through a digital marketing academy, MSME business clinics, and collaboration with global platforms. This study produces a collaboration cycle model that includes needs mapping, co-design, pilot project implementation, evaluation and certification, and scale-up. The contribution of this research is to provide an integrative framework for social and technology-based MSME empowerment that can be replicated across various sectors.</p> </td> </tr> </tbody> </table>2026-07-13T00:00:00+00:00Copyright (c) 2026 TEC EMPRESARIALhttps://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/895El welfare-mix español durante la crisis y la privatización del riesgo social: los casos de la sanidad, los servicios sociales y la atención a la dependencia2026-08-14T03:01:57+00:00Daniel Cataláa@gmail.comEloísa del Pinoa@gmail.com<p>En las dos décadas anteriores a la llegada de la crisis, numerosos países comenzaron a poner en marcha iniciativas que implicaban la participación de otros actores distintos al sector público en el Gobierno y la gestión de las políticas sociales. La difícil situación económica de los últimos años ha revivido el debate sobre las fórmulas del welfare-mix, acerca de cuál deba ser su alcance y, especialmente, sobre sus consecuencias en políticas que, como las sociales, tienen un fuerte impacto entre los ciudadanos en épocas de crisis. El análisis de tres políticas sociales en el caso de España permite observar que el welfare-mix se ha transformado de distintas maneras durante la crisis, atendiendo a diversos motivos, incluida la percepción por parte de los responsables públicos de que se estaba produciendo cierta privatización del riesgo social.</p>2026-07-15T00:00:00+00:00Copyright (c) 2026 TEC EMPRESARIALhttps://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/896Evaluating the Effect of Digital Literacy, Interoperability Capability, Cybersecurity Awareness, Change Fatigue, and Organizational Agility on Smart Hospital Implementation Success2026-08-14T10:07:09+00:00Stefany Rota Kadangstefanykadang2002@gmail.comSiti Aliyyah Akifah Kornaa@gmail.comZoel Hutabarata@gmail.com<table> <tbody> <tr> <td> <p>This study aims to analyze the influence of Digital Literacy, Interoperability Capability, Cybersecurity Awareness, Change Fatigue, and Organizational Agility on Smart Hospital Implementation Success. This study employed a quantitative approach using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). Data were collected through questionnaires distributed to 200 medical personnel working in hospitals. The analysis was conducted to evaluate the relationships between the proposed variables and Smart Hospital Implementation Success. The findings reveal that Organizational Agility and Cybersecurity Awareness have a positive and significant effect on Smart Hospital Implementation Success. Organizational Agility emerged as the most influential factor in supporting successful smart hospital implementation. Meanwhile, Digital Literacy showed a significant negative effect, indicating that digital competencies alone are insufficient without adequate organizational readiness and system support. Interoperability Capability did not significantly affect Smart Hospital Implementation Success, suggesting that integration and standardization challenges still exist in healthcare systems. Furthermore, Change Fatigue demonstrated a negative but insignificant influence on smart hospital implementation. The IPMA results also confirmed that Organizational Agility is the highest priority factor that should be strengthened by hospital management. The study concludes that the success of smart hospital implementation is influenced not only by technological aspects but also by organizational adaptability, cybersecurity awareness, and effective change management. Hospitals need to prioritize organizational agility and cybersecurity readiness to ensure sustainable digital transformation in healthcare services.</p> </td> </tr> </tbody> </table>2026-07-17T00:00:00+00:00Copyright (c) 2026 TEC EMPRESARIAL