Conference Agenda

En el contexto actual de transformación digital y creciente conciencia ambiental, los emprendimientos sostenibles enfrentan el reto de traducir su visibilidad online en decisiones de compra efectivas. Este estudio tuvo como propósito analizar cómo el conocimiento y la exposición digital influyen en dicha decisión. Se adoptó un enfoque cuantitativo con diseño causal explicativo, y participaron 270 consumidores vinculados a emprendimientos digitales. La recolección de datos se realizó mediante un cuestionario estructurado, validado conceptualmente a partir de autores representativos por variable. La escala utilizada fue tipo Likert y el análisis se llevó a cabo mediante regresión logística ordinal. Los resultados revelaron que tanto el conocimiento digital como la exposición online tienen una influencia significativa sobre la decisión de compra. El modelo explicó hasta un 42% de la variabilidad del comportamiento del consumidor (Nagelkerke R² = 0.419), lo que indica un poder predictivo moderado a fuerte. Asimismo, se comprobó que niveles bajos de conocimiento o visibilidad reducen notablemente la probabilidad de compra. Estos hallazgos resaltan la importancia de fortalecer las competencias digitales y optimizar la presencia virtual de los emprendimientos. Se recomienda incluir formación en comunicación digital en los programas de apoyo al emprendedor, promoviendo ecosistemas económicos más sostenibles e inclusivos.

This study analyzes the influence of mobile money usage on financial inclusion among citizens of Metropolitan Lima in 2024. A quantitative methodology was employed, featuring an explanatory and cross-sectional design, with surveys conducted on 254 randomly selected residents. Statistical techniques such as exploratory and confirmatory factor analysis, along with partial least squares structural equation modeling (PLS-SEM), were applied to assess the relationship between mobile money and financial inclusion. The findings reveal that mobile money has a positive and significant impact on financial inclusion, accounting for 61.7% of its variability. Therefore, it is concluded that this technology serves as a strategic tool for overcoming traditional barriers and facilitating access to financial services in urban populations.

Abstract - This research analyzes the impact of the implementation of electronic payment methods on sales growth in local markets in the Villa El Salvador district during the period 2024-2025. With the rise of digital financial technologies accelerated by the COVID-19 pandemic, many small and medium-sized businesses face challenges in adopting these tools due to financial, technological, and educational barriers. This study uses a quantitative methodology to evaluate changes in sales before and after the introduction of electronic payment methods, as well as the degree of acceptance among sellers and consumers. The results are expected to demonstrate the potential of digital payment systems to boost local economic activity and foster financial inclusion.

Internal control and competitiveness are fundamental factors for strengthening micro and small enterprises (mypes), which play a key role in the national economy. The objective of this research was to analyze the influence of internal control on the competitiveness of the mypes dedicated to the sale of clothing and footwear in the city of Ica. A quantitative approach was used, with a non experimental design, transversal and descriptive-correlational level. Data collection was carried out by means of a questionnaire applied to 50 management and sales managers (managers, administrators and salespersons). The descriptive results indicate that 60% of the respondents perceive a medium level of internal control and competitiveness, while 40% report a high level. At the inferential level, a positive and significant correlation between both variables was evidenced (Rho = 0.441; p = 0.001), which allowed the acceptance of the alternative hypothesis. It is concluded that a well-structured internal control system has a favorable influence on competitiveness, since it facilitates decision making, improves cost management and strengthens the relationship with suppliers. All this allows MSEs to offer quality products, competitive prices and better customer service, key factors for their sustainability in the market.

This study analyses the impact of joint cost allocation on the profitability of a milling company in the Lambayeque region in 2024. The main issue is the imprecision of cost allocation within joint production processes, which affects the determination of accurate prices and the profitability. Based on methods such as net realisable value and market value at the split-off point, a joint costing proposal was designed to improve cost distribution between products derived from the rice milling process. The quantitative, descriptive-correlational and non-experimental research design primarily employed document analysis of accounting records aligned with the rice milling production process. The results demonstrate that implementing a joint costing system optimises profitability, improves cost control and provides more accurate management information. It is concluded that joint costing has a positive impact on the profitability of the milling company studied, enabling more accurate and competitive decision-making