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. 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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 &amp; 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 Rica en-US TEC EMPRESARIAL 1659-2395 Burocracia 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 Copyright (c) 2026 TEC EMPRESARIAL https://creativecommons.org/licenses/by-nc-sa/4.0 2026-01-02 2026-01-02 21 1 1 15 La transparencia del ciclo presupuestario en Uruguay: un proceso en construcción https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/726 <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 Copyright (c) 2026 TEC EMPRESARIAL https://creativecommons.org/licenses/by-nc-sa/4.0 2026-01-04 2026-01-04 21 1 16 29 Systemic 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 Mathar Oktia Woro Kasmini Handayani Evi Widowati Intan Zainafree Copyright (c) 2026 TEC EMPRESARIAL https://creativecommons.org/licenses/by-nc-sa/4.0 2026-01-09 2026-01-09 21 1 30 53 Factors 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 Wu Jeryan Gintir Ira Setyawati Maria Grace Herlina Copyright (c) 2026 TEC EMPRESARIAL https://creativecommons.org/licenses/by-nc-sa/4.0 2026-01-10 2026-01-10 21 1 54 72 La 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 Copyright (c) 2026 TEC EMPRESARIAL https://creativecommons.org/licenses/by-nc-sa/4.0 2026-01-11 2026-01-11 21 1 73 86 An 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 Salenussa Indrianty Sudirman Dian AS Parawansa Musran Munizu Copyright (c) 2026 TEC EMPRESARIAL https://creativecommons.org/licenses/by-nc-sa/4.0 2026-01-13 2026-01-13 21 1 87 109 Democracia 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 Contreras Verónica Fuentes Copyright (c) 2026 TEC EMPRESARIAL https://creativecommons.org/licenses/by-nc-sa/4.0 2026-01-15 2026-01-15 21 1 110 123 Aplicaciones 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 Copyright (c) 2026 TEC EMPRESARIAL https://creativecommons.org/licenses/by-nc-sa/4.0 2026-01-17 2026-01-17 21 1 124 136 From 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 Dwiharto Djumarno Setyo Riyanto Dudi Permana Copyright (c) 2026 TEC EMPRESARIAL https://creativecommons.org/licenses/by-nc-sa/4.0 2026-01-21 2026-01-21 21 1 137 150 Credit 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 Copyright (c) 2026 TEC EMPRESARIAL https://creativecommons.org/licenses/by-nc-sa/4.0 2026-01-23 2026-01-23 21 1 151 160 A 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 Pramitasari Bambang Heru Purwanto Thomas Bustomi Copyright (c) 2026 TEC EMPRESARIAL https://creativecommons.org/licenses/by-nc-sa/4.0 2026-02-12 2026-02-12 21 1 161 175 10.1229/tecempresarialjournal.v21i1.740 The 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 Lahamid Sri Indarti Enni Savitri Raden Lestari Garnasih Copyright (c) 2026 TEC EMPRESARIAL https://creativecommons.org/licenses/by-nc-sa/4.0 2026-03-02 2026-03-02 21 1 176 191 Determining 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> Nuryatun Etty Murwaningsari Sekar Mayangsari Namungo Hamzah Copyright (c) 2026 TEC EMPRESARIAL https://creativecommons.org/licenses/by-nc-sa/4.0 2026-03-02 2026-03-02 21 1 192 213 10.1229/tecempresarialjournal.v21i1.757 Algoritmización 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 Copyright (c) 2026 TEC EMPRESARIAL https://creativecommons.org/licenses/by-nc-sa/4.0 2026-03-05 2026-03-05 21 1 214 225 The 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 Putri Maria Amanda Oscar Jayanagara Copyright (c) 2026 TEC EMPRESARIAL https://creativecommons.org/licenses/by-nc-sa/4.0 2026-03-10 2026-03-10 21 1 226 242 La 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 Copyright (c) 2026 TEC EMPRESARIAL https://creativecommons.org/licenses/by-nc-sa/4.0 2026-03-07 2026-03-07 21 1 243 255 The 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 Natalia Gusti Ayu Kade Devina Muryantisa Hendra Achmadi Copyright (c) 2026 TEC EMPRESARIAL https://creativecommons.org/licenses/by-nc-sa/4.0 2026-03-07 2026-03-07 21 1 256 275 Career 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 Blanco Mariela Golik Copyright (c) 2026 TEC EMPRESARIAL https://creativecommons.org/licenses/by-nc-sa/4.0 2026-03-07 2026-03-07 21 1 276 297 10.1229/tecempresarialjournal.v21i1.632