TEC EMPRESARIAL
https://revistas.tec-ac.cr/index.php/tec_empresarial
<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. Los trabajos para su posible publicación son sometidos a la evaluación anónima de al menos dos expertos.</p> <p><strong>TEC EMPRESARIAL</strong> está incluida en las bases <strong>SCOPUS</strong>, <strong>ScimagoJR</strong>, DOAJ, e-revist@s, Latindex, ISOC-economía, DICE, Dialnet, Open Science Directory, EBSCO Publishing, IN~RECS y Compludoc. Dispone del Sello de calidad FECYT que acredita su Calidad Editorial y Científica y la certifica como revista excelente.</p> <p><strong>CONTACTE AL EDITOR</strong>, puede contactar al editor directamente por EMAIL <br /><br /><strong>The only legitimate website is </strong><a href="https://revistas.tec-ac.cr/index.php/tec_empresarial">https://revistas.tec-ac.cr/index.php/tec_empresarial</a><strong><br /></strong></p> <p>We urge these malevolent parties to cease the operation of their fraudulent website.</p> <p>Regards,<br />=============================================================</p> <p><strong>Open Access and Article Processing Charge (APC) Policy</strong></p> <p>All articles published in <em>TEC EMPRESARIAL</em> (ISSN 1659-2395, 1659-3359) are published in Gold open access & S<em>ubscription</em>. An article processing charge (APC) of <strong>USD 1250</strong> applies to papers accepted after peer review and <strong>Free for Good Quality Paper</strong>. 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>Business School, Instituto Tecnologico de Costa Ricaen-USTEC EMPRESARIAL1659-2395Burocracia y política exterior: los nuevos desafíos de la práctica diplomática
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/725
<p>El orden internacional se basa en gran medida en la soberanía del Estado; sin embargo, en la actualidad este principio ha experimentado transformaciones por la emergencia de regímenes internacionales que regulan el comportamiento estatal en diferentes áreas: derechos humanos, comercio internacional, degradación ambiental, tecnologías de la información, seguridad internacional, entre otras. En este contexto, ni los Gobiernos ni las organizaciones internacionales son capaces por sí solas de abordar las complejidades del sistema internacional. Ante esto, los empresarios y la sociedad civil se han transformado en importantes actores en casi todos los ámbitos de la política mundial. Su activa participación es un componente crítico, si no imprescindible, en la implementación de políticas públicas globales. Así, el objetivo de este artículo es analizar no sólo las estructuras estándar de los ministerios de relaciones exteriores, sino también cómo éstos responden a la necesidad de trabajar con otras instituciones públicas y organizaciones no gubernamentales. Al hacerlo, es posible establecer cómo los Gobiernos determinan su capacidad diplomática para enfrentar los cambios globales. En suma, las dinámicas internacionales cambiaron las expectativas de los Gobiernos, exigiendo éstas una profunda profesionalización de los diplomáticos y funcionarios responsables de la política exterior. Se requieren, por lo tanto, innovaciones institucionales creativas que coordinen el trabajo de todos los actores. Asimismo, la gobernanza global exige abandonar la organización burocrática tradicional, como también desarrollar una cultura organizacional flexible y orientada a los resultados.</p>Carreño Lara
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2026-01-022026-01-02211115El impacto de los Presupuestos Participativos online en el tipo de proyectos: un análisis de la experiencia de BAElige
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/726
<p>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.</p>Rocío Annunziata
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2026-01-042026-01-042111629Systemic Barriers to Preventing Fraud in National Health Insurance (JKN) Claims: Perspectives from Regional Hospitals and BPJS Kesehatan
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/727
<p>Health insurance claims within Indonesia’s National Health Insurance (JKN) scheme are highly vulnerable to fraudulent practices, which may jeopardize the sustainability of the program. Fraud prevention is therefore a critical component of accountable claim management. This study aims to analyze the challenges in implementing the JKN fraud prevention system in hospitals based on existing regulations and current practices. This research adopts a qualitative approach using a case study design. The study was conducted at the BPJS Health office and a hospital located in East Java, Indonesia. Data were collected through document review and in-depth interviews with four informants: one BPJS Health officer, two members of the anti-fraud team, and one member of the hospital’s claim verification team. The data were processed through reduction, presentation, and conclusion drawing. The findings were presented using interview quotations and visual illustrations generated with NVivo 15. The findings reveal that the JKN fraud prevention system in hospitals still faces major challenges, including limited understanding of fraud concepts, minimal utilization of claim detection applications, and inadequate internal audits. The data indicate five groups of outpatient services and five groups of inpatient services based on INA-CBG classifications with the highest fraud potential during the 2022–2024 period. A word cloud visualization highlighted keywords such as “verification,” “application,” “procedure,” and “regulation” as core issues in fraud prevention. Although an anti-fraud team has been established, its implementation remains suboptimal in preventing fraud within JKN claims. The implementation of the JKN fraud prevention system encounters multidimensional challenges, particularly concerning regulatory frameworks, technological support, and human resource competencies. Strengthening digital systems, harmonizing regulations, and providing technical training are essential to enhance monitoring mechanisms and early detection of fraud in JKN claims.</p>Irmawati MatharOktia Woro Kasmini HandayaniEvi WidowatiIntan Zainafree
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2026-01-092026-01-092113053Factors Influencing Work System Preferences: A Study of Generation X, Y, and Z Employees
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/732
<p>The COVID-19 pandemic has introduced three main work models: Work from Office (WFO), Work from Home (WFH), and hybrid. This shift has created a critical need to understand the factors that influence work system preferences among Generations X, Y, and Z in the labor market. This study examines how generational characteristics, work-life balance, flexibility, and digital literacy shape work system preferences among 413 employees in Indonesia using PLS-SEM with WarpPLS. Results show that generational characteristics and flexibility significantly influence work preferences, while work-life balance and digital literacy do not significantly affect preferences in the Indonesian context. These findings reveal how cultural norms favoring physical presence and limited remote work infrastructure create different dynamics than developed markets. Gen X and Y predominantly prefer WFO for stability and direct interaction, while Gen Z leans toward WFH for flexibility. This study contributes empirical evidence from an emerging economy perspective and highlights the importance of designing adaptive work policies that account for generational differences, organizational culture, and infrastructure readiness rather than simply adopting Western-based flexible work models.</p>Angeline Felicia WuJeryan GintirIra SetyawatiMaria Grace Herlina
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2026-01-102026-01-102115472La paradiplomacia de la ciudad. Una estrategia de desarrollo urbano
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/733
<p>Este artículo sobre la paradiplomacia de la ciudad se centra, en primer lugar, en definir conceptualmente la política internacional de los agentes subnacionales y, en este caso específico, de las ciudades. La segunda parte del ensayo se centra en la marca ciudad para enfocarla no solamente como instrumento económico, sino como un elemento central en el desarrollo urbano. Varios ejemplos de prácticas urbanas, como Londres o Ginebra, han demostrado que la cooperación entre ciudades y un enfoque global de desarrollo a largo plazo son los elementos clave para la sostenibilidad urbana.</p>R Castillo Villar
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2026-01-112026-01-112117386An Integrative Model of Candidate Image, Political Campaigns, Cultural Values, and Psychological Determinants of Voting Intention in the Maluku Gubernatorial Election
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/734
<p>Political marketing has increasingly shaped how political actors build public trust and influence voter perceptions, yet research on its impact in regions such as Maluku remains limited. The competitive dynamics of the 2024 Maluku Gubernatorial Election demonstrate the importance of understanding how candidate image and campaign activities shape voter attitudes and choices. The purpose of this study is to examine the influence of candidate image and political campaign strategies on voting interest and voting decisions in the 2024 Maluku Gubernatorial Election. This study employed a longitudinal survey conducted in Ambon City, Maluku, using non-probability purposive sampling of eligible 2024 voters to examine the application of marketing mix theory and the theory of planned behavior in political activities. The findings show that candidate images and political campaigns have a significant impact on shaping voter attitudes, as evidenced by high T-statistics and low P-values. Cultural values also play a central role by strongly shaping voter attitudes, subjective norms, and perceived behavioral control, indicating that local culture is a fundamental element in political preference formation in Maluku. The results further demonstrate that positive attitudes toward candidates and supportive subjective norms significantly increase voting intentions among voters. Overall, the study confirms that attitudes, subjective norms, and perceived behavioral control are the three dominant psychological factors that determine voting interest in the political context of Maluku.</p>Stenly SalenussaIndrianty SudirmanDian AS ParawansaMusran Munizu
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2026-01-132026-01-1321187109Democracia y participación ciudadana en Chile: factores y condicionantes para una gestión municipal participativa
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/735
<p>El artículo describe y analiza las experiencias de participación ciudadana desarrolladas de manera sistemática y sostenida por cuatro (4) municipalidades de Chile. El objetivo de este trabajo es identificar el contexto y las condiciones bajo las cuales estas experiencias de participación ciudadana han logrado perdurar, incidir en la planificación municipal y configurar un modelo de gestión municipal participativa, inspirado en los principios de gobernanza y democracia participativa. Para realizar dicho análisis se utiliza el enfoque de la gobernanza democrática y la literatura de participación ciudadana sobre factores que inciden en su desarrollo. Los principales resultados que arroja este estudio es que dicha situación se daría en la medida que los mecanismos de participación ciudadana superan la voluntad política como condicionante fundamental para su desarrollo, logran empoderar a la sociedad civil organizada y articularse en un marco de políticas de participación ciudadana en el municipio. Los mecanismos de participación ciudadana detonantes de procesos de gestión municipal participativa serían predominantemente informales y previos a la Ley N° 20.500, pero efectivos para resolver los problemas que en esos espacios demandan los ciudadanos.</p>Patricio ContrerasVerónica Fuentes
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2026-01-152026-01-15211110123Aplicaciones de un marco analítico para el estudio de la construcción social de grupos meta en el diseño de políticas
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/736
<p>Este artículo presenta una explicación del marco analítico de Helen Ingram y Anne Schneider y expone tendencias de su aplicación en investigaciones empíricas donde las políticas públicas son objeto de análisis. Para tal fin se realizó un análisis de setenta y cinco referencias bibliográficas anglófonas entre 1993 y 2020, utilizando ocho criterios de revisión documental. Se destacan tres resultados: omisión de argumentos de causalidad explícitos para sintonizar el marco con las intenciones investigativas, ambigüedad en la instrumentalización de la propuesta como “marco o teoría”, y pluralidad en la utilización de los tipos ideales en tanto categorías descriptivas de la posición de grupos-meta.</p>Camilo Rave Restrepo
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2026-01-172026-01-17211124136From Waste to Wealth: Developing a Restorative Business Model for Sustainable Re-Mining in Indonesia’s Post-Tin Mining Management
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/737
<p>Re-mining and reprocessing activities at post-mining tin sites on Belitung Island, Indonesia, present a strategic opportunity to recover non-metallic mineral resources, particularly silica, from legacy mining areas. Although PT Timah Tbk, Indonesia’s state-owned tin mining company, has implemented environmental rehabilitation initiatives, field observations indicate that large portions of former mining landscapes remain degraded and underutilized. Notwithstanding these conditions, post-mining sites retain significant potential for sustainable resource management through the valorization of residual non-metallic materials. This study focuses on the sustainable utilization of mining waste by identifying, reprocessing, and integrating residual materials into environmentally responsible restoration practices, while simultaneously fostering the development of community-supported green industries. This article proposes a sustainable post-mining business model structured around three interrelated dimensions. From an ecological perspective, the model incorporates reclamation and revegetation value propositions, ecosystem restoration activities, green technology innovations for optimizing mining waste utilization, and alignment with regulatory and policy frameworks. From an economic perspective, the model emphasizes access to financing mechanisms, green investment instruments, and the circular utilization of mining residues to support long-term economic viability. From a social perspective, the model highlights stakeholder engagement through strategic partnerships with local communities and collaborative governance involving mining enterprises. Furthermore, the study advances a Restorative Business Model that integrates sustainability, circular economy principles, and land restoration into post-mining management. By promoting product diversification from mining waste, improving resource efficiency, generating local employment opportunities, and strengthening multi-stakeholder collaboration, the proposed model demonstrates the potential of post-mining landscapes to transition from environmental liabilities into regenerative socio-economic assets.</p>Arisandi DwihartoDjumarnoSetyo RiyantoDudi Permana
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2026-01-212026-01-21211137150Credit Risk and Profitability of ASEAN Commercial Banks: Granger Causality Test
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/738
<p>The purpose of this research is to study the profitability and credit risk causality of ASEAN commercial banks. Using data from 118 ASEAN commercial banks from 2002 to 2017, we measure profitability by the ratio of net return to assets (ROA) and net return to equity (ROE). Banking credit risk is measured by the ratio of loan loss provision to assets (LLP). We set up panel vector autoregression (PVAR) to estimate this relationship. Our results indicates that there is a two-way causal relationship between ASEAN bank’s profitability measured by (ROA) and credit risk. Meanwhile, there is an only one-way relationship between profitability by ROE on credit risk and the opposite direction does not occur. Our results support the "bad management", "skimping" and "moral hazard" hypotheses of Berger and DeYoung (1997). The results of this study are the basis for providing information for executives managers to improve the bank's profitability while ensuring safety.</p>Duong Thi Anh Tien
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2026-01-232026-01-23211151160A Model for Implementing Sustainable Food Security Policies in Bekasi City
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/740
<p>Urban food security in Bekasi City faces complex challenges related to high dependence on external food supplies and unequal distribution, requiring policy approaches that extend beyond environmental considerations to include social and governance dimensions. This study examines the implementation network model of sustainable food security policy in Bekasi City using a policy network perspective, focusing on interactions among government, community, and private-sector actors. An embedded concurrent mixed-methods design was applied, with qualitative analysis as the primary approach supported by quantitative data. Data were collected through interviews, observation, documentation, and surveys, and analyzed using NVivo and SmartPLS. The findings indicate that food security policy implementation in Bekasi City is transitioning toward a more collaborative network model but remains constrained by fragmented authority, state dominance over business actors, and weak cross-sectoral coordination. Although sustainability initiatives such as urban farming and technological utilization have been introduced, they have not yet formed an adaptive and resilient implementation network. This study highlights that sustainable food security implementation depends not only on actors, network structures, institutions, and power relations, but also on the integration of agricultural food technology and information systems, and recommends strengthening inclusive and adaptive food policy institutional networks.</p>Anita PramitasariBambang Heru PurwantoThomas Bustomi
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2026-02-122026-02-1221116117510.1229/tecempresarialjournal.v21i1.740The Mediating Role of Entrepreneurial Competence in the Relationship Between Entrepreneurial Orientation and Business Performance of Primary Clinics
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/756
<p>The development of primary clinics in healthcare industry has necessitated an economic method to improve performance, particularly in the aspect of delivering quality services. Therefore, this study aims to to thoroughly examine the influence of entrepreneurial orientation (EO) on entrepreneurial competence (EC) and the performance of primary clinic businesses as well as to analyze the mediating role of EC in the relationship. The study population was comprised primarily of clinic business owners affiliated with Social Security Agency for Health (BPJS Health) in Riau Province, Indonesia. Using G*power, a sample size of 108 samples was determined and selected through a stratified random sampling method. Accordingly, Smart PLS was adopted to assess both the measurement and structural models of EO and EC in relation to the performance of primary clinic businesses. The obtained results showed that EO had a significant effect on EC (P-value = 0.000), EC had a positive influence on business performance (BP) (P-value = 0.004), and EC also effectively mediated the relationship between EO and BP (P-value = 0.013). These results invariably emphasize the significant role of EC in enhancing the performance of primary clinic businesses, thereby buttressing the importance for primary clinic owners to continually improve respective EC in order to enhance the human resource quality in the sector.</p>Qomariah LahamidSri IndartiEnni SavitriRaden Lestari Garnasih
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2026-03-022026-03-02211176191Determining Factors of Green Competitive Advantage and Its Impact on Stock Return: Evidence from Industrial Companies in Indonesia
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/757
<p>The objectives of this study are to analyze (1) the effect of the Green Innovation, and Green Environmental Ethics on green competitive advantage, (2) how social responsibility moderates the effect of Green Innovation, and Green Environmental Ethics on green competitive advantage, and (3) how green competitive advantage affects stock returns. The quantitative research method uses content analysis and secondary data. The population in this study are companies listed on the Indonesia Stock Exchange (IDX-IC) that publish sustainability reports and annual reports during the 2022-2023 period. Non-financial industry companies, where companies publish annual reports audited by independent auditors and sustainability reports of companies listed on the Indonesia Stock Exchange for 2022-2023, are taken from the IDX-IC (IDX Industrial Classification). Using a purposive sampling method, 375 data sets were obtained over two years of research, resulting in a total of 750 panel data observations. Data processing used Stata with Moderated Regression Analysis. The results of this study indicate that Green innovation and green environmental ethics have a significant positive effect on green competitive advantage. Social responsibility strengthens the influence of green innovation, and green environmental ethics on green competitive advantage. Green competitive advantage has a significant positive effect on stock returns. Sensitivity tests demonstrate that innovation is superior to legacy models, indicating the need for additional green innovation. The expansion test for green process innovation did not significantly impact green competitive advantage. This study confirms that Green competitive advantage has been shown to increase stock returns, thus providing financial value for environmentally-oriented strategies. The government needs to focus on monitoring the implementation of environmental innovation and ethics, while investors can use green competitive advantage as an indicator in fundamental stock analysis. This study has several limitations, including the use of content analysis, which poses potential subjectivity, as data interpretation depends on the researcher's understanding. The presence of outliers also reduces the number of valid samples. Furthermore, the use of linear regression has certain assumptions and results are sensitive to changes in the data or model. This research contributes to the development of Green Innovation measurements that support corporate sustainability.</p>NuryatunEtty MurwaningsariSekar MayangsariNamungo Hamzah
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2026-03-022026-03-0221119221310.1229/tecempresarialjournal.v21i1.757Algoritmización del mundo de la vida: crítica y propuestas para la desdiferenciación
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/759
<p>Jürgen Habermas habla de tecnocracia para referirse a la disociación del conjunto formado por la autocomprensión de la sociedad del sistema de referencia, la acción comunicativa y la interacción simbólica. Como resultado, se encuentra un uso politizado de elementos tecnológicos como los algoritmos, que han servido incluso para influir en procesos democráticos electorales. La solución a este hecho pasa por una puesta en práctica de la acción comunicativa, que dé pie al compromiso, adoptando así un modelo democrático deliberativo en el que participen las empresas como productoras de ciencia y tecnología.</p>Bárbara Urban
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2026-03-052026-03-05211214225The Effect of Waiting Time and Administrative Efficiency on Patient Satisfaction in the Dental Clinic Using the SERVQUAL Model as a Mediator
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/760
<table> <tbody> <tr> <td> <p>Using the SERVQUAL paradigm, this study intends to examine how waiting times and administrative effectiveness affect patient satisfaction in Jakartan dental clinics. Patients ≥18 years old who had received care at one of five preselected dental clinics throughout the research period were given an online survey as part of the study's quantitative methodology. All patients who were satisfied the inclusion requirements were included using purposive sampling. To guarantee the stability of the PLS-SEM model, a minimum sample size of 420 respondents was determined by multiplying the number of indicators by 10. The findings show that patient satisfaction and SERVQUAL are positively impacted by waiting time. While SERVQUAL is positively impacted by administrative efficiency, patient satisfaction is not directly impacted. Patient satisfaction is positively impacted by SERVQUAL. Additionally, SERVQUAL entirely mediates the association between administrative efficiency and patient satisfaction and somewhat mediates the association between waiting time and patient satisfaction.</p> </td> </tr> </tbody> </table>Nur Ghaliyah Sandra PutriMaria AmandaOscar Jayanagara
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2026-03-102026-03-10211226242La transparencia del ciclo presupuestario en Uruguay: un proceso en construcción
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/761
<p>El artículo tiene por objetivo explorar el estado de la transparencia presupuestaria en Uruguay desde un enfoque multidimensional que integra visiones de la literatura especializada en la materia para comprender el proceso del período presupuestal 2015-2017. Mediante distintas técnicas de investigación se reconstruye el estado de situación en transparencia presupuestaria en uno de los países con más baja corrupción de América Latina. A partir de los niveles de cumplimiento de transparencia presupuestaria, el documento expone logros alcanzados y brechas de implementación entre la normativa y los resultados en la materia. Finalmente, se esbozan orientaciones a considerar para la mejora de la transparencia presupuestaria.</p>Matías Ponce
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2026-03-072026-03-07211243255The Influence of Digital Service Quality on Patient Satisfaction and Patient Loyalty: The Moderating Role of Digital Literacy in Regional General Hospitals
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/762
<p>This study aims to analyze the influence of Digital Service Quality on Patient Satisfaction and Patient Loyalty, test the mediating role of Patient Satisfaction, and analyze the moderating role of Digital Literacy in the relationship between variables in the context of digital healthcare services. The study used a quantitative approach with a survey design, with data collected through questionnaires from 205 patients who had used digital services at a regional general hospital in North Halmahera in the last six months. A purposive sampling technique was applied, and data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test models involving direct relationships, mediation, and moderation. The results of the analysis showed that Digital Service Quality had a positive and significant effect on Patient Satisfaction (β = 0.378; p = 0.015) and Patient Loyalty (β = 0.371; p = 0.000). Patient Satisfaction also significantly influences Patient Loyalty (β = 0.333; p = 0.000) and partially mediates the relationship between Digital Service Quality and Patient Loyalty (β = 0.126; p = 0.038), confirming its role as an important mechanism in translating digital service experiences into loyal behavioral intentions. Digital Literacy does not moderate the effect of Digital Service Quality on Patient Satisfaction (β = −0.031; p = 0.242), but is proven to significantly strengthen the effect of Digital Service Quality on Patient Loyalty (β = 0.289; p = 0.004). The results of the Importance Performance Map Analysis (IPMA) identified Digital Service Quality as the most crucial strategic factor in increasing Patient Loyalty, although its performance level is relatively suboptimal. These findings emphasize the importance of continuous improvement of Digital Service Quality and strengthening patient digital literacy as a key strategy in building patient loyalty in regional hospitals.</p>Gloria NataliaGusti Ayu Kade Devina MuryantisaHendra Achmadi
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2026-03-072026-03-07211256275Career Support for Everyone or Just for the High-Potential Employees? The Influence of the Exclusive Tm Approach on Career Developmental Tools
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/632
<table> <tbody> <tr> <td> <p>Having integrated Talent Management (TM) and career literatures, we examine the influence of the degree of exclusiveness of the TM approach upon the adoption of career developmental tools. A quantitative study was carried out with 104 firms that integrate the top 300 Mercado ranking in Argentina. Results revealed the exclusive TM approach as the one offering the highest investment in developmental career tools; thus, contributing to the career sustainability of all employees. The intermediate exclusive TM approach was found as the prevalent one, evidencing the influence of the Latin American cultural background. Avenues for further research are suggested. This article is one of the first one to study the relationship between the TM approach and the adoption of career developmental tools, evidencing the way exclusive TM firms deal with the tensions of differentiating some employees and, at the same time, offering career sustainability initiatives to all the workforce.</p> </td> </tr> </tbody> </table>Maria Rita BlancoMariela Golik
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2026-03-072026-03-0721127629710.1229/tecempresarialjournal.v21i1.632La relevancia de las transferencias voluntarias de recursos federales para la consolidación de la base de apoyo del gobierno en el Congreso en Brasil
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/774
<p>La literatura sobre el presidencialismo de coalición en Brasil considera la destinación de recursos del Gobierno Federal para bases electorales de miembros del Parlamento como una de las herramientas de que dispone la Presidencia para obtener apoyo para las iniciativas de su interés en el Congreso. Este artículo tiene como objetivo verificar la relación entre la transferencia de esos recursos, las transferencias voluntarias, y el apoyo al Gobierno. Tratando de averiguar este comportamiento, se dividió a los diputados en dos grupos: los que votan siguiendo la orientación del gobierno y los que, de modo sistemático, votan en su contra. De cada grupo se obtuvo una muestra de 50 diputados, de quienes se infirieron los porcentajes de votos obtenidos en las elecciones de 2014 en cada municipio. Se entendió que los cuatro municipios en los que el diputado alcanzó proporcionalmente más votos pertenecen a su base electoral. Cruzando esa base de municipios con datos relacionados a las transferencias voluntarias del Gobierno Federal, se encontró, utilizando pruebas estadísticas, que el volumen de recursos voluntarios del Gobierno Federal recibidos por un municipio determinado posee relación con el alineamiento partidario del alcalde y del gobernador con el Gobierno Federal y, además, con la capacidad institucional de la administración del municipio. Sin embargo, el volumen de transferencias recibidas no se puede explicar en virtud de que el municipio sea o no base electoral de un/una diputado/a federal alineado/a o de cara a su oposición al Ejecutivo Federal.</p>André Nunes
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2026-04-062026-04-06211298312Understanding Brand Loyalty Across Generations: A Multigroup Analysis of Millennial and Generation Z Samsung Smartphone Users
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/775
<p>This study examines the effects of perceived enjoyment, perceived usefulness, product innovation, and satisfaction on brand loyalty among Samsung smartphone users in Indonesia, while also exploring generational differences through multigroup analysis (MGA). Data were collected from 396 respondents, consisting of 213 Millennials and 183 Generation Z users, and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results reveal significant differences in the structural relationships across generational groups. Perceived enjoyment significantly influences brand loyalty in both generations but does not affect satisfaction, particularly among Generation Z, suggesting that loyalty may be driven by emotional experiences independently of cognitive satisfaction. Furthermore, perceived usefulness and product innovation exert a stronger influence on brand loyalty among Millennials compared to Generation Z, whereas satisfaction remains the strongest predictor of loyalty in both groups, with a more pronounced effect among Millennials. These findings indicate that Generation Z tends to be more responsive to emotional and experiential aspects of smartphone usage, while Millennials prioritize functional benefits and tangible innovation. The study provides important theoretical and managerial implications, highlighting the need for Samsung to adopt a generational differentiation strategy by enhancing interactive emotional experiences for Generation Z and strengthening functional innovation and utilitarian value for Millennial users.</p>Verena Vinandia LarasatiRedinal Ichsan NInnocentius Bernarto
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2026-04-062026-04-06211313325Facilitadores e inhibidores de la innovación pública: percepción desde la red de innovadores en Chile
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/776
<p>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.</p>Angélica Vera
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2026-04-062026-04-06211326335Frameworks, Approaches, and Tools for Risk Identification in Microfinance Institutions: A Systematic Literature Review
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/777
<table> <tbody> <tr> <td> <p>The increasing complexity of financial risks and the acceleration of digital transformation have changed risk identification practices in Microfinance Institutions. Although the literature on risk management in this sector continues to grow, the existing studies remain fragmented across governance, technology, and social value and sustainability, lacking a comprehensive framework. Therefore, this systematic literature review aims to synthesize and critically evaluate the development of risk identification frameworks, approaches, and tools in Microfinance Institutions. Using the PRISMA procedure, 29 articles from five internationally reputable scientific databases were analyzed using thematic synthesis, yielding six main themes and 16 subthemes. The results of the study show a shift from the traditional credit risk assessment model to a multidimensional framework that integrates multi-criteria methods, artificial intelligence, fintech, blockchain, governance mechanisms, risk culture, and sustainability principles such as ESG and Sharia values. However, there are still research gaps in the dimensions of non-credit risk, including reputational risk and technology risk, as well as in aspects of socio-institutional dynamics, particularly in the context of developing countries. This study emphasizes the need to develop a more adaptive, contextual, and integrated risk identification model to strengthen risk management practices in Microfinance Institutions.</p> </td> </tr> </tbody> </table>Ifelda NengsihAisyah Abdul RahmanZaleha Yazid
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2026-04-062026-04-06211336365Analysis of the Direct Medical Cost Burden of Type 2 Diabetes Mellitus Patients with and Without Complications in Indonesia Based on 2023 JKN Claims Data
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/781
<table> <tbody> <tr> <td> <p>This study aimed to analyse and compare the direct medical costs of patients with T2DM with and without complications in Indonesia using 2023 BPJS Kesehatan claims data, applying a prevalence-based Cost of Illness (COI) approach from the payer’s perspective. This descriptive study used total sampling of 10,299 patients with T2DM (ICD-10: E11.x) who met the inclusion criteria and had received either outpatient or inpatient care. Complication status was determined using diagnosis codes based on the Diabetes Complications Severity Index and hypoglycaemia codes. Descriptive analysis was conducted to examine patient characteristics, complication profiles, and annual direct medical costs by complication status, sex, province, type of service, and ward class. The results showed that 55.1% of patients had complications, while 44.9% had no complications. The median age was 65 years, and most patients were female (60.3%). The mean annual direct medical cost for all patients was IDR 685 ± 1,808 million. Unexpectedly, the non-complication group had a higher mean cost (IDR 1,016 ± 2,116 million) than the complication group (IDR 415 ± 1,457 million), indicating substantial cost variation and possible differences in claims patterns. Inpatient care was the main cost driver (IDR 951 ± 2,127 million), far exceeding outpatient care (IDR 104 ± 186 million). Among inpatients, class III patients had the highest mean cost (IDR 2,273 ± 3,080 million) despite lower baseline tariffs. These findings highlight the importance of strengthening primary care, chronic disease management, and claims governance, as well as improving diagnostic recording, to enhance efficiency and support the sustainability of JKN financing.</p> </td> </tr> </tbody> </table>Lily Indriani OctoviaLambok DR Tampubolon
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2026-04-082026-04-0821136639310.1229/tecempresarialjournal.v21i1.781Los comedores comunitarios en los municipios de México: un espacio para la alimentación, la cohesión social y la política de prevención de la violencia
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/783
<p>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.</p>Herrera Tapia
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2026-04-082026-04-08211394406Factors Determining Patient Satisfaction Levels at NDC Dental Clinics in Indonesia
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/784
<p>This study was conducted to determine the extent to which patient satisfaction is influenced by factors such as service quality dimensions at the NDC dental clinic. Causal relationships between variables were tested, and a quantitative design was chosen. A total of 600 patients who visited the clinic between December 2025 and January 2026 were involved as respondents. Purposive sampling was applied as the sampling technique. PLS-SEM was chosen as the data analysis method. It was found that medical treatment procedures, tangibility, and empathy were factors that influenced patient satisfaction. In contrast, social influence, administrative practices, hospital image, reliability, assurance, and responsiveness were not factors that influenced patient satisfaction. Empathy and tangibility are important constructs with strong performance; therefore, these factors must be maintained to maintain patient satisfaction. This study contributes to the development of SERVQUAL theory by adding social influence factors to the dental clinic context.</p>Karina OctavianiApta RenataOscar Jayanagara
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2026-04-092026-04-09211407424Las organizaciones públicas como sistemas complejos y opacos: indicadores duros para la transparencia
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/785
<p>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.</p>Leandro Giri
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2026-04-092026-04-09211425436The Mediating Role of Organizational Agility in Linking Green Innovation Culture to Green HRM Success: Evidence from Indonesia’s Manufacturing Sector
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/786
<table> <tbody> <tr> <td> <p>This study investigates the role of green innovation culture in fostering organizational agility and its subsequent impact on the success of Green Human Resource Management (Green HRM) practices. Using a quantitative approach with Partial Least Squares Structural Equation Modeling (SEM-PLS), data were collected from respondents across three manufacturing sectors in Indonesia: food and beverage, textile, and electronics. The findings reveal that green innovation culture exerts a significant direct influence on Green HRM, although the effect is relatively weak. More importantly, the culture strongly enhances organizational agility, which, in turn, has the most significant impact on Green HRM success. The specific indirect effect of green innovation culture on HRM through agility is considerably more substantial than the direct effect, confirming agility as a key mediating mechanism. These results extend prior research by integrating culture, agility, and HRM into a single framework, thereby contributing to the Resource-Based View and Dynamic Capabilities Theory. Theoretically, the study highlights agility as a dynamic capability that operationalizes cultural values into sustainable HRM practice. In practice, the findings emphasize the necessity for managers to simultaneously cultivate a strong green innovation culture and develop organizational agility to achieve sustainability goals. By embedding sustainability-oriented values into organizational norms and reinforcing adaptive capabilities, firms can ensure that their HRM systems not only align with environmental objectives but also contribute to long-term competitive advantage and sustainable development.</p> </td> </tr> </tbody> </table>Yusuf ArifinWandy Zulkarnaen
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2026-04-112026-04-11211437456Participación ciudadana de personas con discapacidad y políticas públicas intersectoriales ofertadas por el Estado en la Región de Magallanes, Chile
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/791
<p>La participación ciudadana de las personas con discapacidad forma parte de un gran desafío que se posiciona discursivamente como un horizonte normativo en las sociedades democráticas modernas: la “inclusión”. Desde el año 2006, la Convención de las Naciones Unidas sobre los Derechos de las Personas con Discapacidad establece, entre otras prioridades, que los países deben asegurar la igualdad de condiciones para la participación de las personas en situación de discapacidad en la vida política y pública. Este trabajo analiza la participación de las personas con discapacidad en la vida social y política, mediante la ejecución de una política pública intersectorial ofertada por el Estado de Chile. Se toma como referencia el caso de la Región de Magallanes, ubicada en el extremo sur del país. A través de la metodología de investigación acción, se analizan las experiencias de dos programas ofertados por el Estado y ejecutados por la Universidad de Magallanes en los años 2016 y 2017, denominados “Estrategia de Desarrollo Local Inclusivo” (EDLI) y “Escuelas de Gestión Social y Territorial” (EGST). A lo largo del artículo se identifican los actores territoriales, estrategias, características de la participación y sus resultados en relación con la inclusión social de las personas con discapacidad. El documento propone elementos a considerar en la ejecución de acciones que promueven la participación ciudadana de las personas con discapacidad, subrayando que su plena inclusión en la vida social nunca será una concesión, sino que dependerá de su participación, su capacidad de autoorganización, sus estrategias para visibilizar sus demandas y de la articulación de actores y organizaciones territoriales.</p>Melissa Flores
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2026-04-222026-04-22211457468Data Ethics and Privacy in the Digital Business Ecosystem
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/792
<p>The rapid expansion of the digital economy has transformed business operations into highly interconnected, data-driven ecosystems. While digital technologies enable efficiency, personalization, and market growth, they also raise significant concerns regarding data privacy, security, and ethical responsibility. Repeated data breach incidents and weak enforcement of data protection regulations, particularly in emerging digital markets, have contributed to declining consumer trust in digital platforms. This study examines the role of digital transparency, data security, and corporate digital social responsibility (CDSR) in shaping consumer trust within the digital business context. Using a quantitative approach, data were collected from 253 active digital platform users in Indonesia through an online questionnaire and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings indicate that digital transparency and data security have a strong and significant influence on consumer trust, while CDSR plays an important complementary role by signaling ethical commitment beyond regulatory compliance. Based on our findings, legal compliance alone is insufficient to sustain trust without transparent communication and responsible digital practices. This research contributes to the growing literature on digital ethics by highlighting the importance of integrating transparency, security, and social responsibility into digital governance strategies. Practically, the findings offer insights for digital businesses to strengthen consumer trust by adopting ethical data management practices that go beyond minimum regulatory requirements.</p>Desti Amalia PutriWinnieNilla Astiti
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2026-04-222026-04-22211469486Homogeneidad y heterogeneidad en los resultados de dos instrumentos de evaluación de políticas públicas
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/793
<p>La evaluación de políticas públicas constituye una etapa fundamental de transparencia y accountability dentro del ciclo de políticas públicas. El artículo analiza el comportamiento de dos instrumentos de evaluación de gestión y políticas públicas del servicio civil chileno en las últimas décadas: el Programa de Mejoramiento de Gestión (PMG) y la Evaluación de Programas Gubernamentales (EPG). Para eso se utilizaron datos de informes oficiales e informaciones disponibles en el sitio web de la Dirección de Presupuestos (DIPRES). La investigación expone los resultados utilizando estadística descriptiva y temporal. Con relación a los hallazgos, los instrumentos de PMG mostraron un patrón concentrado y homogéneo en los últimos dieciséis años analizados, con un porcentaje temporal promedio de logro por ministerio que se posiciona por sobre el 95%. El EPG, por su parte, presentó un patrón difuso y heterogéneo en las últimas dos décadas, con alta oscilación, pero con un promedio en el tiempo entre baja y media calidad en los programas de políticas públicas evaluados.</p>Rebolledo Toro
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2026-04-222026-04-22211487498An Analysis of the Management of Cash Waqf in Poverty Alleviation Efforts in Indonesia
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/795
<table> <tbody> <tr> <td> <p>The objective of this study is to examine how cash waqf is managed in Indonesia as a means of poverty reduction. Cash waqf is a sharia financial instrument with great potential to drive social and economic development, particularly in addressing the challenges of poverty. This study utilizes literature review data and a descriptive-analytical qualitative methodology. The results indicate that cash waqf assets can be developed using various modern cash waqf investment schemes, including Stock Waqf, Cash Waqf-Linked Sukuk (CWLS), Cash Waqf-Linked Deposits (CWLD), and other investment schemes. This can significantly reduce poverty if managed in a transparent, competent, and trustworthy manner.</p> </td> </tr> </tbody> </table>Mohamad AnwarAchmad KholiqAbdul AzizEdy Setyawan
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2026-04-242026-04-24211499514Internet of Things and Corporate Biohacking Practices in the Work Performance
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/796
<p>The objective of this research is to describe the use of the Internet of Things (IoT) and corporate biohacking practices in managing work performance in companies in Asunción during 2026. The study adopted a quantitative, descriptive-analytical approach with a non-experimental, cross-sectional design. The accessible population consisted of 14,105 employees from companies that use IoT or biohacking. A sample of 374 participants was selected using non-probability quota sampling with proportional allocation by economic sector and snowball sampling. Data collection was carried out using a structured questionnaire with 33 items on a Likert scale (1–5), validated by expert judgment (Aiken's V ≥ 0.80) and with high reliability (α = 0.891). The data were processed using SPSS v29 with descriptive statistics. The adoption of IoT was uneven, with its use predominantly for administrative control (biometric access and attendance monitoring) and low analytical integration. Corporate biohacking showed incipient development, emphasizing ergonomics and with limited implementation of cognitive and emotional practices. Performance management prioritizes traditional indicators, while well-being is underutilized. Furthermore, perceptions of ethical, technical, and privacy limitations outweigh the benefits. It is concluded that the IoT-biohacking convergence is in its initial phase, with operational rather than strategic use, gaps in holistic well-being, and ethical challenges that limit its organizational acceptance.</p>Chap Kau Kwan ChungPaola Rossana Dos Santos González
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2026-05-012026-05-0121151553410.1229/tecempresarialjournal.v21i1.796The Influence of Zakat Funds and Sharia Financing on Indonesia's Economic Growth Through Poverty and the Human Development Index as Mediating Variables
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/797
<table> <tbody> <tr> <td> <p>This study examines the influence of Zakat, Infaq, and Sadaqah (ZIS) funds and Islamic banking financing on poverty, the Human Development Index (HDI), and economic growth in Indonesia. Despite stable economic growth of around 5% amid global uncertainty, Indonesia faces a paradox where growth has not been fully accompanied by poverty reduction and equitable income distribution. This research employs panel data regression using provincial-level data from 2018 to 2024, analyzing both direct and indirect effects through mediating variables. The results indicate that ZIS funds have a positive and significant effect on HDI, reflecting their contribution to improving community welfare. However, ZIS funds also show a significant positive effect on poverty and a negative effect on economic growth, suggesting that current distribution patterns have not effectively enhanced productivity or reduced poverty in the short term. Meanwhile, Islamic financing has a positive and significant impact on HDI, but its effects on poverty and economic growth are statistically insignificant. These findings imply that both ZIS funds and Islamic financing contribute to welfare improvement but have not yet optimally supported inclusive economic growth. Therefore, a shift toward productive-based ZIS distribution and strengthened financial inclusion, particularly in the MSME sector, is essential.</p> </td> </tr> </tbody> </table>Dina DianaHendri TanjungImmas Nurhayati
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2026-05-012026-05-0121153556410.1229/tecempresarialjournal.v21i1.797Digital Transformation, Financing Risk, and Islamic Intellectual Capital: A Governance-Based Model of Sustainable Islamic Banking
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/801
<p>This study investigates how digital transformation, financing risks, and Islamic intellectual capital (IIC) affect the sustainability of Islamic commercial banks in Indonesia, considering Islamic corporate governance (ICG) as mediator and Sharia compliance (SC) as moderator. Using panel data regression on 11 banks (2021–2023), findings reveal that IIC positively drives sustainability, while ICG exerts a negative effect. ICG mediates financing risk’s influence on sustainability, and SC strengthens ICG’s contribution. Results highlight the strategic role of IIC, governance, and Sharia principles in enhancing Islamic banking sustainability in the digital era.</p>Dede SuharnaApolloIndra SiswantiSri Marti Pramudena
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2026-05-012026-05-01211565591Gestión de riesgos de corrupción en el sector público ante la administración de desastres
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/802
<p>La corrupción en el sector público es un fenómeno escurridizo y opaco. La reacción gubernamental ante desastres, por la inversión en recursos económicos que implica, constituye una oportunidad propicia para la aparición de situaciones de nepotismo, malversación y otras situaciones delictivas. La detección de estos escenarios requiere la aplicación de sofisticadas metodologías que deberían incorporarse en los procesos de gestión del riesgo de desastres. Frente a esta dificultad, se ha extendido el uso de mapas de riesgos de corrupción. Esta es una técnica que, mediante la anticipación colectiva y acordada de hechos de corrupción, actúa como desincentivo del comportamiento corrupto en los procesos gubernamentales. Ello acontece en todos los niveles de gobierno, teniendo en cuenta que los recursos económicos para la atención de desastres se distribuyen en los peldaños municipal, provincial y nacional. Esta herramienta permite, por un lado, la detección y calibración de la ocurrencia de hechos de corrupción en los procesos gubernamentales y, a la vez, el diseño y ejecución de mecanismos correctores. En este artículo se comentan las ventajas derivadas de la aplicación de este instrumento, presentando los requerimientos para su utilización, sus potencialidades y desafíos a futuro.</p>Nalia RochinBoscán Guillermo
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2026-05-072026-05-07211592604Analyzing the Mediating Role of Green Performance in Healthcare Industry Sustainability: Evidence from Accredited Hospitals in Java, Indonesia
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/803
<p>The global COVID-19 pandemic has generated prolonged uncertainty and triggered a global economic slowdown, with Indonesia recording a deficit of -2.07%. Alongside economic contraction, the healthcare sector experienced a surge in medical waste production, highlighting the urgent need for sustainable practices. Promoting sustainability in the healthcare industry requires not only reducing medical waste but also strengthening social and managerial practices that support systemic change. This study examines the mediating role of green performance in enhancing healthcare industry sustainability through health resource management practices. A quantitative approach was employed, targeting 156 accredited Type B hospitals across Java Island, with 436 respondents selected using purposive sampling. Data were collected via structured questionnaires and analyzed through path analysis using the SEM-PLS technique. The findings indicate that environmental regulation does not exert a significant moderating effect between green performance and healthcare sustainability. However, green performance plays a crucial mediating role in the relationship between collaboration in supply chain networks, technological innovation, and healthcare inventory control systems with sustainability outcomes. These results emphasize that even without strong regulatory reinforcement, managerial and technological factors can substantially improve green performance, which in turn enhances the sustainability of the healthcare sector. Practical implications suggest the adoption of technology-driven inventory systems, such as big data analytics and blockchain, to improve predictive accuracy, optimize resources, and minimize waste. Conceptually, this study introduces a novel sustainability model grounded in the mediating role of green performance, contributing fresh insights to the Triple Bottom Line framework and expanding its application within healthcare management.</p>Noveyla Hardhaning TyasIndra SiswantiDudi PermanaErna Sofriana Imaningsih
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2026-05-072026-05-07211605623Presidencia de la República y estilo presidencial en Colombia: entre el personalismo y la institucionalización en contexto de conflicto armado
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/804
<p>El objetivo de este artículo es discutir algunos de los condicionantes políticos e institucionales que están detrás de los cambios en la organización de la Presidencia colombiana durante los gobiernos de Álvaro Uribe (2002-2010) y Juan Manuel Santos (2010-2018). Para ello, se identifica en qué medida el estilo presidencial de cada uno de los presidentes referidos se manifestó en los cambios institucionales y administrativos experimentados en la Presidencia durante el período estudiado. La reforma gubernamental en Colombia es un caso singular en América Latina. En un contexto regional donde las prioridades eran las reformas del Estado orientadas hacia el mercado, los cambios en la organización de la Presidencia colombiana, realizados en el contexto de conflicto armado interno, han configurado un modelo que ha proporcionado a los distintos gobiernos una base política estratégica dotada de flexibilidad operacional y ramificaciones administrativas, evitando que se desmonten las estructuras ya consolidadas en el centro de gobierno.</p>Manuel Rivas OteroAraújo Filho
Copyright (c) 2026 TEC EMPRESARIAL
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2026-05-082026-05-08211624635Generational Differences in the Relationships between Organizational Support, Work Environment, and Turnover Intention on Generation Z and Senior Nurses in Indonesian General Hospitals
https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/805
<p>The global nursing workforce is unable to meet the needs of society, a problem compounded by high rates of burnout and consequently increasing intentions to quit among nurses.. In Indonesia, these challenges are compounded by a multi-generational workforce, particularly the influx of Generation Z nurses working alongside senior nurses. Understanding the different impacts of organizational roles on burnout and turnover intentions across generations necessitates effective strategies to increase employee retention. However, There is still a lack of research comparing these generational groups in Indonesia and the use of strong mediation models. This study aims to investigate the mediating role of practice environment in the relationship between organizational support and intention to quit, and to examine whether this mediation model differs significantly between Generation Z and senior nurses in Indonesian public hospitals. A quantitative, cross-sectional study will be conducted in Type B General Hospitals in Indonesia. A sample of 420 nurses (210 Gen Z, 210 Senior) selected randomly and simply. Data will be collected using validated instruments: SPOS-8, PES-5, and the TIS-6. The data were analyzed in the form of descriptive statistics., confirmatory measurement model in PLS, and multi-group structural equation modeling (SEM) to test for measurement invariance and path differences between the two generational groups.</p>Grace Elisabeth Meiyanti Br HutapeaLois ScarletInnocentius Bernarto
Copyright (c) 2026 TEC EMPRESARIAL
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2026-05-082026-05-08211636655