https://revistas.tec-ac.cr/index.php/tec_empresarial/issue/feed TEC EMPRESARIAL 2026-06-29T04:57:14+00:00 Pilar Fernández Ferrín editor.tecempresarial@gmail.com Open 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/831 Gobernanza del agua y desafíos emergentes para estructuras normativas… e institucionales rígidas: un análisis desde el caso chileno 2026-06-09T11:53:17+00:00 Àlex Boso a@gmail.com René Montalba a@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+00:00 Copyright (c) 2026 TEC EMPRESARIAL https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/832 The 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 Countries 2026-06-09T11:58:50+00:00 Kartono dosen01490@unpam.ac.id Sri Humana Lagustiani a@gmail.com Soeryaniati Koesoemo a@gmail.com Sugeng Santoso PN a@gmail.com Ulang Mangun Sosiawan a@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+00:00 Copyright (c) 2026 TEC EMPRESARIAL https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/835 Cultura Tributaria y el Cumplimiento de Obligaciones Tributarias de Los Comerciantes del Mercado Santa Celedonia de Juliaca, 2026 2026-06-11T15:52:36+00:00 Gener Sancho Chambi gener.sancho@upeu.edu.pe Yoel Franklin Luque Paricela yoel.luque@upeu.edu.pe Patrick Manuel Jesús Vilca Paucar patrick.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+00:00 Copyright (c) 2026 TEC EMPRESARIAL https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/839 Determinants of Psychological Well-Being in Early Childhood: A Systematic Literature Review 2026-06-13T11:36:45+00:00 Zahro Malihah zahromalihah@apps.ipb.ac.id Megawati Simanjuntak abc@gmail.com Yulina Eva Riany abc@gmail.com Ali Khomsan abc@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+00:00 Copyright (c) 2026 TEC EMPRESARIAL https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/822 Does Firm Age Matter? Industry 4.0, Supply Chain Flexibility, and Corporate Resilience in Manufacturing Environments 2026-06-04T20:39:58+00:00 Rubén Michael Rodríguez González ruben.rodriguezg@edu.uaa.mx Gonzalo Maldonado-Guzmán gonzalo.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+00:00 Copyright (c) 2026 TEC EMPRESARIAL https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/840 Strategic Implementation of Productive Waqf in Healthcare Social Security: AHP-Based Analysis 2026-06-13T11:52:22+00:00 Ripki Mulia Rahman ripki_mulia.rahman@uika-bogor.ac.id Indupurnahayu indupurnahayu@uika-bogor.ac.id Qurroh Ayuniyyah qurroh.ayuniyyah@uika-bogor.ac.id Didin Hafidhuddin hafidhuddin@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+00:00 Copyright (c) 2026 TEC EMPRESARIAL https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/841 Gobierno abierto y datos vinculados: conceptos, experiencias y lecciones con base en el caso mexicano 2026-06-15T07:42:16+00:00 José Ramón a@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+00:00 Copyright (c) 2026 TEC EMPRESARIAL https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/842 Protection of Land Owned by Community of Customary Law in Land Acquisition by the Land Bank Agency for the Benefit of Investors 2026-06-15T08:12:23+00:00 Omay Chusmayadi chusmayadiomay@yahoo.com Nia Kurniati a@gmail.com I Gde Pantja Astawa a@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+00:00 Copyright (c) 2026 TEC EMPRESARIAL https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/837 Determinants of Administrative Service Performance in Local Government Institutions: A Qualitative Study at the Banda Neira Subdistrict Office, Central Maluku Regency, Indonesia 2026-06-11T16:14:09+00:00 Zainal Abidin Rengifurwarin zainal.rengifurwarin@lecturer.unpatti.ac.id Petronela Sahetapy sahetapy@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+00:00 Copyright (c) 2026 TEC EMPRESARIAL https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/856 Medios de resolución alternativa de conflictos: percepción general, satisfacción y lealtad de usuarios de centros de arbitraje en Portugal 2026-06-29T04:51:49+00:00 Pedro Miguel Alves a@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+00:00 Copyright (c) 2026 TEC EMPRESARIAL https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/857 Impact 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 Hospital 2026-06-29T04:57:14+00:00 Marcellina Awing Kuluq a@gmail.com Gladys Bintang a@gmail.com Lina lina.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+00:00 Copyright (c) 2026 TEC EMPRESARIAL