ECA Sinergia

https://revistas.utm.edu.ec/index.php/ECASinergia/issue/feed ECA Sinergia 2025-05-26T15:50:15-05:00 Nancy Rosillo Suárez revistasinergia@utm.edu.ec Open Journal Systems We are a scientific, technical and academic and indexed magazine from the Faculty of Administrative and Economic Sciences of the Technical University of Manabí, Ecuador. We spread critical, analytical, reflective thinking with ethics, professionalism and social responsibility. We seek to contribute to socioeconomic progress at the local, regional, national and international level. We constitute a research and science instrument that generates leadership and entrepreneurship within the framework of ethical norms and principles, transcending new generations and thus becoming a scientific academic reference. Topics of economics, accounting, administration and related topics. https://revistas.utm.edu.ec/index.php/ECASinergia/article/view/6932 Tax Culture and Compliance with Formal Obligations among Microenterprises in the Municipality of Portoviejo Tax Culture and Compliance with Formal Obligations among Microenterprises in the Municipality of Portoviejo 2024-11-18T14:25:44-05:00 Verónica Jacqueline Mendoza Briones veronica_mendoza_mca@espam.edu.ec María José Valarezo Molina mvalarezo@espam.edu.ec

The lack of accuracy in handling tax information and the failure to comply with formal duties has contributed to the increase in tax infractions, which directly affects the fairness and efficiency of the tax system, with both local and national repercussions. In this context, the purpose of this research was to analyze the tax culture of microenterprises in the Portoviejo canton, with an emphasis on compliance with their formal obligations. A mixed-methods approach was adopted, combining descriptive analysis with fieldwork. A survey, previously validated by experts, was adapted to assess the level of knowledge and compliance with tax obligations. Data collection was done through non-probabilistic sampling, focusing on a representative sample of the canton. The findings show a low level of tax culture and limited knowledge of tax obligations among the micro entrepreneurs surveyed. These results highlight the need for improved compliance with current tax regulations.

2025-05-09T00:00:00-05:00 Copyright (c) 2025 Verónica Jacqueline Mendoza Briones, MARIA JOSE VALAREZO MOLINA https://revistas.utm.edu.ec/index.php/ECASinergia/article/view/7074 Analysis Of ECU 911 in the Province of Manabí: A Case Study on its Implementation and Effectiveness 2025-01-22T10:25:36-05:00 Oscar Fernando Balladares Moncayo oscars30@gmail.com Byron Rodríguez Loor barodriguez@espam.edu.ec

The starting point of the research was to define a baseline that would facilitate the analysis of gaps detected in the implementation of ECU 911 in the province of Manabí, focusing on operational, technological, and coordination aspects, to allow for adjustments or innovations. This work aims to analyze its impact on institutional management in terms of effectiveness and public perception. Once this data was documented, this study contributes to strengthening the institutional image. The methodology used combines qualitative and quantitative approaches, with documentary, non-experimental, and cross-sectional research. This represents the evaluation of organizational effectiveness, understanding, and describing the characteristics and relationships within ECU 911 as an organization at a given time. The research is divided into two phases to achieve the main objective. The first phase aimed to study the perception of users and professionals involved in emergency management regarding the effectiveness of ECU 911 in Manabí. Then, areas for improvement were identified from a practical and operational perspective through the application of the 5W+1H matrix.

2025-05-09T00:00:00-05:00 Copyright (c) 2025 Oscar Fernando Balladares Moncayo, Byron Rodríguez Loor https://revistas.utm.edu.ec/index.php/ECASinergia/article/view/4589 Intellectual Capital and Competitive Advantage among Commercial SMEs in the Municipality of Milagro 2024-05-10T09:32:51-05:00 Joselyn Jazmín Quimiz Sandoya josyjazming@gmail.com Erik Stiven Salazar Mariscal eriksalazarmariscal@gmail.com Ana Luisa Carvajal Salgado acarvajals1@unemi.edu.ec

Intellectual capital is the combination of material and intangible assets held by companies, including human talent knowledge, the capacity to constantly learn and adapt to the changing business environment, as well as relationships with customers and suppliers. The aim of this research is to analyze the management of intellectual capital and its relevant aspects in generating competitive advantage in small and medium-sized commercial enterprises in the city of Milagro located in the province of Guayas, Ecuador. The applied methodology is quantitative, with an exploratory and descriptive approach. A survey was conducted with 90 managers who voluntarily agreed to complete the questionnaire related to the subject under analysis. The results show that these companies focus more on relational capital by engaging in activities to retain their customers and on organizational capital by prioritizing technology and infrastructure as the main options for business development.

2025-05-09T00:00:00-05:00 Copyright (c) 2025 Joselyn Jazmín Quimiz Sandoya, Erik Stiven Salazar Mariscal, Ana Luisa Carvajal Salgado https://revistas.utm.edu.ec/index.php/ECASinergia/article/view/7346 Evolution of microcredits granted by BanEcuador as a source of local and economic development in Chone 2025-02-18T22:50:18-05:00 Álvaro Danny Mendoza Cedeño dmendoza@pucem.edu.ec Maryuri Maribel Mendoza Cedeño mendoza.maryuri@condamine.edu.ec

La présente recherche qualitative porte sur l’analyse des microcrédits octroyés par BanEcuador et sur la manière dont ceux-ci favorisent le développement de la ville de Chone. Cette étude à portée descriptive et documentaire, a été élaborée à partir de la consultation de livres, de sites web, de revues scientifiques et de documents bibliographiques. Une enquête de terrain a été réalisé par le biais d’un modèle d’entretien dirigé à l’agent de Crédit de l’agence BanEcuador à la ville de Chone. Cette personne était la responsable du processus de crédit pour le secteur agricole, durant les mois de février et mars 2024. L’objectif était de d’identifier les types de crédits octroyés par l’institution faisant l’objet de l’étude, d’analyser la manière dont elle contribue au développement local, de déterminer le programme de crédit le plus sollicité actuellement, entre autres thématiques importantes enrichissant ce travail de recherche. L’enquête de terrain a permis de déterminer qu’il existe différents types de crédits, tels que : le crédit agricole, le crédit d’élevage, le crédit de consommation, le crédit associatif, le crédit pour l’achat de terres productives, le crédit pour les PME, le crédit pour les services, le crédit pour artisanat et, le crédit pour le tourisme. Par ailleurs, selon les résultats obtenus, plusieurs programmes de crédit sont actuellement orientés vers l’octroi d’aides financières assorties de taux d’intérêt très bas, en comparaison avec ceux pratiqués par d’autres établissements bancaires. C’est notamment le cas du programme « 1x30 », qui bénéficie principalement au secteur agricole et permet à ces entrepreneurs d’améliorer leur situation économique et leurs conditions d’emploi. L’étude conclut que BanEcuador contribue de manière significative au développement de la ville de Chone, en facilitant l’accès au crédit pour les petits et moyens entrepreneurs, en favorisant la création de nouveaux emplois et en participant à la réduction de la pauvreté.

2025-05-09T00:00:00-05:00 Copyright (c) 2025 Álvaro Danny Mendoza Cedeño, Maryuri Maribel Mendoza Cedeño https://revistas.utm.edu.ec/index.php/ECASinergia/article/view/5632 Econometric Model of Soft Drink Demand in the City of Pedernales-Manabí-Ecuador 2024-11-26T14:25:01-05:00 Iván Alberto Analuisa Aroca iaanaluisa@utm.edu.ec Ruth Paulina Solorzano Casco rsolorzano@espoch.edu.ec Enriqueta del Rocío Mejía Arévalo emejia@espoch.edu.ec

In the present work, a model was estimated for the soda consumption expenditure of the inhabitants of Pedernales in Manabí-Ecuador, identifying the economic problems of the sector, with the objective of constructing an econometric model and determining the variables that are most relevant, in addition to the social trends in the consumption preferences of the sector. A descriptive methodology was used, reconciling a qualitative and quantitative approach in the research instrument used (survey). The results of the study provided a perspective of the econometric model, independent of income level and family consumption. The expenditure on sugar-sweetened soft drinks presents a significant value with respect to p =0.0052, and the corrected R2 of the model explained 71.9% making the model acceptable. The relevance of the econometric model is found in relation to the acceptance and marketing proposals made by these companies to promote their effective sales.

2025-05-09T00:00:00-05:00 Copyright (c) 2025 Iván Alberto Analuisa Aroca, Ruth Paulina Solorzano Casco, Enriqueta del Rocío Mejía Arévalo https://revistas.utm.edu.ec/index.php/ECASinergia/article/view/6466 Administrative Impact of Public Procurement on the Acquisition of Medicines, Zonal Health Coordination 4, 2021 2024-02-28T15:41:41-05:00 Jean Carlos Intriago Intriago jintriago0662@utm.edu.ec Cristhian José López Leones cristhianll@hotmail.com María Inés Zambrano Zambrano mizambrano@utm.edu.ec

The timely procurement of medicines is indispensable in each of the deconcentrated institutions that belong to the health sector, taking into account the pandemic caused by SARS-CoV-2. As a context, it is explained that on April 13, 2021, the National Public Procurement Service (SERCOP) issued the external resolution RE-SERCOP-2021-0114, which took effect from its publication in the Official Register on April 15, 2021. It reformed the previous External Resolution. Among its main changes is the regulations for the purchase of medicines and strategic goods in health. Thus, and based on a quantitative methodological approach of descriptive explanatory level and non-experimental type, the purpose of this study is to analyze the administrative impact of the external resolutions of the National Public Procurement Service on the purchase of medicines by the Zonal Coordination 4 of Health in 2021. This work is relevant because it allows us to know the administrative impact caused by the external resolution mentioned in the process of the purchase of medicines by the Zonal Coordination 4 Salud in 2021. For this reason, we seek to obtain as a result the elaboration of a diagnosis of the processes that have been carried out in the acquisition of medicines in 2021 from the validity of the external resolution RE-SERCOP-2021-0114. As a conclusion, this article analyzes the administrative procedures in the process of purchasing medicines made in 2021 by the Zonal Coordination 4 Health.

2025-05-09T00:00:00-05:00 Copyright (c) 2025 Jean Carlos Intriago Intriago, Cristhian José López Leones, María Inés Zambrano Zambrano https://revistas.utm.edu.ec/index.php/ECASinergia/article/view/6916 Entrepreneurship in Ecuador: Application of Lean Startup methodology in local entrepreneurship 2025-04-10T15:04:14-05:00 Manuela Aracely García Menéndez econmanugar16@gmail.com Grace Beatriz Rodriguez Loor gbrodriguez@sangregorio.edu.ec

The Lean Satartup method, based on Toyota´s Lean Manufacturing model, reduce failure by validating demand before developing a product. The objective of this research is to analyze the degree of application of the Lean Startup principles in the 100% cocoa paste product produced by the Guayacán Unidos association of the Pichincha canton. This study applied a methodology was applied, and the interview technique through intentional sampling was used. The results revealed that the association began with an unvalidated hypothesis, which led to the development of an undemanded minimum viable product such as 100% cocoa paste. However, this product was launched on the market without prior interaction with potential customers, which resulted in very low sales and insufficient economic returns for producers. Based on the analysis and learning obtained following the recommendations of Erick Ries, creator of the Lean Startup method, two possible decisions were identified in such situations: preserve the current strategy or pivot in a new direction. In this case study, the company Guayacán Unidos chose to pivot, adjusting its business strategy to better align with the needs and preferences of the market.

2025-07-01T00:00:00-05:00 Copyright (c) 2025 Manuela Aracely García Menéndez, Grace Beatriz Rodriguez Loor https://revistas.utm.edu.ec/index.php/ECASinergia/article/view/6985 The impact of the belief system on economics students of the Amazon State University: perceptions and attitudes 2024-11-18T14:18:23-05:00 Eberto Tuniesky Gutierrez De León tunieskygutierrez@gmail.com Leobel Morell Pérez lmorell@uea.edu.ec Liset Cancio Rodríguez lisetvancioroguez@gmail.com Eberto Pablo Gutiérrez Morales eberto.gutierrez@ikiam.edu.ec

2025-07-01T00:00:00-05:00 Copyright (c) 2025 Eberto Tuniesky Gutierrez De León, Leobel Morell Pérez, Liset Cancio Rodríguez , Eberto Pablo Gutiérrez Morales https://revistas.utm.edu.ec/index.php/ECASinergia/article/view/6837 Design of an interpretive trail and its economic potential in the Joa commune, Jipijapa 2025-05-06T15:34:16-05:00 Romina Stephania Sáenz Véliz romina.saenz@unesum.edu.ec Erick Fabian Sabando Cedeño erciksabando1996@gmail.com

This research addresses a nature tourism modality, with the capacity to integrate the population, protect natural resources and promote sustainable tourism. The main objective was to design an interpretive trail in the Joa commune, belonging to Jipijapa. To carry out the study, several methodological aspects were incorporated, such as the application of empirical methods and Geographic Information Systems to exemplify the proposed design. By virtue of the aforementioned, a georeferenced route was created, with technical data that allowed analyzing the viability and accessibility of the path. Likewise, the route was made up of stops distributed with relevant information about the commune under study. No less important, the main floristic and faunal resources were inventoried, which serve to be considered in the tourist offer on the interpretive trail. For this reason, it was concluded that the Joa commune has abundant resources that can allow the interpretive trail to influence the local socioeconomic dynamics, and be a reference for this type of tourism in the area, as well as the cooperation that the local population has for participate in tourism.

2025-05-09T00:00:00-05:00 Copyright (c) 2025 Romina Stephania Sáenz Véliz, Erick Fabian Sabando Cedeño https://revistas.utm.edu.ec/index.php/ECASinergia/article/view/7264 Artisanal fishery, tourist attraction in San Mateo, Manta, Ecuador 2025-01-22T10:32:41-05:00 Jóhnnata Jesús Fumero Álvarez jfumero83@gmail.com Erick Rodolfo Menéndez Delgado erik.menendez@uleam.edu.ec Bárbara Fernández Sanabria barbara.fernandez@uleam.edu.ec Jesús Humberto Briones Mendoza jesus.briones@uleam.edu.ec

This research proposes artisanal fishing as a tourist attraction in the parish of San Mateo de Manta. With a qualitative-quantitative approach with an exploratory-descriptive scope, based on a non-experimental design, surveys and interviews aimed at the tourism sector and academia were applied. It was concluded that tourists know about artisanal fishing, are interested in living the experience, are interested in learning about traditional fishing techniques, stories and related experiences and are willing to invest in artisanal fishing as a tourist activity. This has an impact on the improvement of the quality of life in the San Mateo parish by generating more alternatives for local sources of employment and promoting authentic and sustainable tourism.

2025-05-09T00:00:00-05:00 Copyright (c) 2025 Jóhnnata Jesús Fumero Álvarez , Erick Rodolfo Menéndez Delgado, Bárbara Fernández Sanabria , Jesús Humberto Briones Mendoza https://revistas.utm.edu.ec/index.php/ECASinergia/article/view/6882 Professional education: influence on female entrepreneurial leadership in the canton Manta 2024-11-18T14:36:24-05:00 Rosa Isabel Moreira Landivar rosa.moreira@uleam.edu.ec Karla Rosanna Marcillo Pin karla.marcillo@uleam.edu.ec Otto Wagner Macías Catagua otto.macias@uleam.edu.ec Jessica Geoconda Guadamud Vera jessica.guadamud@uleam.edu.ec

Vocational training is essential to empower women entrepreneurs, giving them the skills, knowledge and resources necessary to succeed in the business world, and contribute to the economy and society. The objective of this research focuses on identifying how professional training influences female entrepreneurial leadership in the Manta canton. The research begins with a theoretical review about the different compendiums that can influence female entrepreneurial leadership. The methodology used was non-experimental with a qualitative approach, and correlational - transversal design, in addition to having a bibliographic, documentary, exploratory, descriptive, and observational modality. A sample of 373 women with economic activities related to commerce in general and entrepreneurship in the city of Manta was taken, for which a Likert scale measurement instrument was used, which was validated by expert judgment, checking its reliability in the statistical measurement tool SPSS/27 through the Cronbach’s Alpha Coefficient. with a significance level of (0.897). The significance in the correlations of the variables and dimensions on average is moderately positive: Vocational Training and leadership (0.687); Technological tools with motivation (682) and planning (698); Educational quality with motivation (693) and planning (764); Marketing and sales techniques with motivation (702) and planning (537).

2025-05-09T00:00:00-05:00 Copyright (c) 2025 Rosa Isabel Moreira Landivar, Karla Rosanna Marcillo Pin, Otto Wagner Macías Catagua, Jessica Geoconda Guadamud Vera https://revistas.utm.edu.ec/index.php/ECASinergia/article/view/6844 Distribution and commercialization of agricultural products through digital platform – Santo Domingo de los Tsachilas 2025-05-26T15:50:15-05:00 Nayeli Dayana Flores Andrade ndfloresa@pucesd.edu.ec Karen Lineida Mayorga Cueva klmayorgac1@pucesd.edu.ec Johana Elizabeth Abril Ortega jeabril@pucesd.edu.ec Ximena Leticia xlgarcia@pucesd.edu.ec

The present work focused on creating a business plan to analyze the feasibility of a direct distribution channel for agricultural products through the Tosiri digital platform in Santo Domingo de los Tsáchilas. A literature review was essential as a starting point to gather theoretical foundations. This work has a mixed approach, with a descriptive research scope, applying both quantitative methods, such as assisted surveys, and qualitative methods to gather information from the unit of analysis, composed of producers and marketers of agricultural products. Six studies were developed in this research: the market study, which resulted in a 90% acceptance rate of using the application among the study population; the technical and legal study, which determined an installed capacity of 393 crates and the incorporation of the Company; the organizational study, which defines the departments and functions of the collaborators; and finally, Finally, the economic and financial analysis showed a positive NPV, confirming the feasibility and profitability of implementing the agricultural product distribution chain through the digital platform.