Transformación digital y su influencia en la sostenibilidad financiera y operativa en una ESAL en Ariguaní, Magdalena: estudio de caso ONG APDES
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Fecha
2026
Autores
Aguilar Medina, Aura Elena
Buriticá Vélez, Jorge Elías
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Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
Este estudio examina cómo la transformación digital incide en la viabilidad financiera y la eficiencia operativa de una Entidad Sin Ánimo de Lucro (ESAL), tomando como estudio de caso a la Asociación de Profesionales para el Desarrollo Empresarial y Social de la Región Caribe (APDES), ubicada en el municipio de Ariguaní, Magdalena. El objetivo general fue analizar el nivel de transformación digital y su comportamiento en relación con la sostenibilidad institucional. Como objetivos específicos se planteó diagnosticar el nivel de madurez digital en los procesos administrativos y operativos, describir el comportamiento de la transformación digital frente a la Viabilidad financiera y eficiencia operativa, y proponer estrategias de fortalecimiento digital.
El estudio se sustenta teóricamente en los enfoques de transformación digital como proceso estratégico de adopción, integración y uso de tecnologías en la gestión organizacional; en los modelos de capacidades organizacionales y sostenibilidad institucional; y en la literatura sobre innovación en el tercer sector y creación de valor social. Asimismo, se articula con el marco conceptual de sostenibilidad financiera entendida como estabilidad económica y diversificación de ingresos y sostenibilidad operativa asociada a eficiencia, control y cumplimiento de metas institucionales.
Metodológicamente, la investigación adoptó un enfoque cuantitativo, de alcance descriptivo y diseño de estudio de caso. La población estuvo conformada por empleados y exempleados de la organización, aplicándose una encuesta estructurada con escala tipo Likert de cinco niveles. El instrumento fue validado mediante juicio de expertos para garantizar validez de contenido y se aseguró su confiabilidad mediante aplicación estandarizada. Los datos fueron procesados con estadística descriptiva, calculando frecuencias, medias y desviaciones estándar a través de software especializado.
This research analyzes the impact of digital transformation on the financial and operational sustainability of a non-profit organization (NPO), using the Association of Professionals for Business and Social Development of the Caribbean Region (APDES), located in the municipality of Ariguaní, Magdalena, as a case study. The overall objective was to analyze the level of digital transformation and its impact on institutional sustainability. Specific objectives included diagnosing the level of digital maturity in administrative and operational processes, describing the impact of digital transformation on financial and operational sustainability, and proposing digital strengthening strategies. The study is theoretically grounded in approaches to digital transformation as a strategic process of adopting, integrating, and using technologies in organizational management; in models of organizational capabilities and institutional sustainability; and in the literature on innovation in the third sector and social value creation. It is also aligned with the conceptual framework of financial sustainability, understood as economic stability and income diversification, and operational sustainability, associated with efficiency, control, and achievement of institutional goals. Methodologically, the research adopted a quantitative approach, with a descriptive scope and a case study design. The population consisted of current and former employees of the organization, and a structured survey with a five-point Likert scale was administered. The instrument was validated through expert judgment to ensure content validity, and its reliability was confirmed through standardized application. The data were processed using descriptive statistics, calculating frequencies, means, and standard deviations using specialized software.
This research analyzes the impact of digital transformation on the financial and operational sustainability of a non-profit organization (NPO), using the Association of Professionals for Business and Social Development of the Caribbean Region (APDES), located in the municipality of Ariguaní, Magdalena, as a case study. The overall objective was to analyze the level of digital transformation and its impact on institutional sustainability. Specific objectives included diagnosing the level of digital maturity in administrative and operational processes, describing the impact of digital transformation on financial and operational sustainability, and proposing digital strengthening strategies. The study is theoretically grounded in approaches to digital transformation as a strategic process of adopting, integrating, and using technologies in organizational management; in models of organizational capabilities and institutional sustainability; and in the literature on innovation in the third sector and social value creation. It is also aligned with the conceptual framework of financial sustainability, understood as economic stability and income diversification, and operational sustainability, associated with efficiency, control, and achievement of institutional goals. Methodologically, the research adopted a quantitative approach, with a descriptive scope and a case study design. The population consisted of current and former employees of the organization, and a structured survey with a five-point Likert scale was administered. The instrument was validated through expert judgment to ensure content validity, and its reliability was confirmed through standardized application. The data were processed using descriptive statistics, calculating frequencies, means, and standard deviations using specialized software.
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Transformación digital, Sostenibilidad financiera, Sostenibilidad operativa, Entidades sin ánimo de Lucro (ESAL)
