UNAAACIENCIA-PERÚ

Internal control and financial profitability in fuel marketing companies in Peru

Ilda Mamani-Uchasara — 2025-10-30

The objective was to determine the impact of internal control on the financial profitability of fuel marketing companies in the province of San Román. To do this, the variables involved in internal control were defined and identified, and financial profitability was specified through financial indicators (ratios). The research was basic, with an explanatory approach and non-experimental design. The study population was made up of 86 workers from the marketing companies, who made up the sample. A questionnaire was used as a data collection technique, through a survey with specific items. The results were processed using SPSS version 23 software, allowing descriptive analysis and presentation of results in statistical tables and figures. The research revealed that internal control has a significant impact on the financial profitability of fuel marketing companies, evidenced by a significance value p < 0.001 and a high positive correlation coefficient (Rho = 0.777). It is concluded that internal control is a key factor for improving financial profitability in fuel marketing companies in the province of San Román during the 2020 period, confirming the proposed hypothesis.

Logistics Management and Public Procurement: Empirical Evidence from a Sub-regional Government in Loreto, Peru

José Huansi-Chochaboth — 2025-10-30

The study aimed to determine the relationship between logistics management and public procurement in the Subregional Management Office of Alto Amazonas, Loreto, Peru. The research followed a quantitative, applied, correlational, and non-experimental cross-sectional design. The population consisted of 120 public officials, and a probabilistic sample of 92 participants was selected. Data were collected through a survey using a structured Likert-scale questionnaire validated by expert judgment and showing a reliability coefficient of 0.866 according to Cronbach’s alpha. Results revealed a significant relationship between logistics management and public procurement (ρ = 0.866; p < 0.05), with both variables reaching medium-level performance. It was concluded that proper planning, control, and supply processes in logistics management positively influence the efficiency and transparency of public procurement, strengthening institutional performance and contributing to the effective use of public resources at the subregional level.

Digital service quality and the public value of the digital platform of a public university in Lima, Peru, 2024

Roberto Alfonso Franco-Ulco — 2025-10-30

The main objective of this research was to determine how the quality of digital service relates to the public value of the digital platform of a public university in Lima, Peru, 2024. The research methodology was quantitative, applied, correlational, non-experimental, and cross-sectional. The sample consisted of 381 students, the data collection technique was a survey, and the instrument was a Likert-scale questionnaire that was distributed virtually. At a descriptive level, the results indicated that the general perception of the quality of digital service and the Public Value of the platform was mostly at a Moderate level with 59.84% and 52.76% respectively, which suggested that, although the platform functioned adequately, there was significant room for optimization. At an inferential level, a Spearman's Rho correlation coefficient of 0.623 and a p-value of 0.000 were determined. Therefore, it was concluded that online service quality and public value are positively related, with moderate intensity and significance, implying that digitalization is a strategic element in modern public management.

Administrative Management and Budgetary Efficiency at Santa Gema Hospital, Yurimaguas, 2024

Astrit Flores-Paima — 2025-10-30

The objective of this study was to determine the relationship between administrative management and budget execution at the hospital. The study adopted a quantitative, basic, and correlational approach with a non-experimental, cross-sectional design. The population consisted of 208 hospital employees who participated through a survey administered using a structured Likert-scale questionnaire. Descriptive and inferential statistical methods were used for data analysis. The Spearman's rho test results showed a positive and significant correlation (ρ = 0.755; p < 0.01) between administrative management and budget execution. These findings confirm that efficient administrative management promotes the execution of the institutional budget, optimizing the use of public resources, strengthening management processes in critical areas, and ensuring the sustainability of the hospital system focused on the quality of medical services.

National Policy for the Modernization of Public Management and its Relationship with the Educational Management of COAR Ancash

Wagner Abraham Trujillo-Aponte — 2025-10-30

The problem analyzed in this study is the relationship between the National Policy for the Modernization of Public Management (PNMGP) and Educational Management at the High-Performance School (COAR) in Ancash. The main objective was to determine the relationship between these factors and how they influence the efficiency, inclusivity, interculturality, participation, and sustainability of education. The research was conducted using a non-experimental, descriptive-correlational design. Data were collected from 70 participants using validated surveys and questionnaires. The results showed no relationship between the PNMGP and educational management at the High-Performance School. This finding suggests that the existence of political and regulatory guidelines for the modernization of public management is not effectively reflected in the educational management policies of the COAR network. Indeed, this disconnect contributes to the crisis and unsustainability of the educational model. The study proposes implementing the PNMGP guidelines within the context of COAR educational institutions and designing institutional management tools aligned with the PNMGP objectives.