This research aims to assess the impact of bargaining power on budget implementation while also considering the deviation in capital expenditure as a moderating factor. The research sample included 34 provincial governments in Indonesia between 2019 and 2022. The sample determination method used purposive sampling, so the final sample size was 134 observations. The research employed panel data regression to test the hypotheses and continued with the Chow, Lagrange multiplier, and Hausman tests. The study results indicate that bargaining power has a positive and significant effect on budget implementation, with the deviation in capital expenditure not diminishing its impact. The research’s practical implication is that regional governments must effectively manage their revenues to finance regional spending needs through regional tax intensification and extensification policies. The study contributes to signaling theory by highlighting that regional governments can finance regional spending needs through fiscal independence and society’s involvement. It also contributes to agency theory by demonstrating that capital expenditure deviation in the form of information asymmetry in regional governments does not reduce their ability to finance regional expenditure needs. Nonetheless, the study suggests that the proxies used in this research are limited, and further exploration of other proxies to measure tested variables. This research provides new knowledge for stakeholders regarding the dynamics of regional budgeting, especially regarding assessing the impact of bargaining power on budget implementation and considering deviations in capital expenditure as a moderating factor.

The increasing domains of digital technology in educational settings urgently require digital leadership (DL) to ensure the sustainability of school improvement initiatives in the digital era and to facilitate the digital transformation of educational institutions. DL emerges as an urgent and evolving topic of significant public interest. However, there is a notable lack of consensus persists regarding its definition and constructs within educational settings, hindering the advancement of DL theory. To address this gap, a systematic literature review was conceived, employing the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) methodology. The primary aim was to enhance comprehension of the geographical and temporal distribution of relevant publications, as well as to elucidate prevalent definitions and constructs of digital leadership in educational contexts. This article endeavors to synthesize the extant scientific literature on DL, focusing on studies published between 2019 and 2024. Inclusion criteria encompassed scientific research publications sourced from Scopus and the Web of Science (WoS) databases, available in English, and centered on educational settings. Initial database queries yielded 578 papers, subsequently refined to 35 studies through meticulous screening for duplicity and adherence to inclusion criteria. Notably, the reviewed publications predominantly characterize DL as a multifaceted process, amalgamation, or integration, with a predominant emphasis on functional aspects of leadership. Noteworthy constructs frequently encountered include digital age learning culture, visionary leadership, excellence in professional practice, systemic improvement, and digital citizenship. This review contributes to the enrichment of theoretical conceptualizations surrounding DL. It underscores the imperative for future research to explore into the measurement of DL, thereby presenting promising avenues for evaluating principal DL within educational institutions.

Entrepreneurship education plays a crucial role in improving college students' entrepreneurial skills. With the significant momentum gained by digital entrepreneurship, there is an urgent need for digital transformation in entrepreneurship education. However, entrepreneurship education digital transformation (EEDT) is developing in a rapid but fragmented manner, which requires more systematic guidance. This study aims to assess the current research themes and formulate a framework for entrepreneurship education digital transformation. The research employs a systematic literature review and a theory triangulation method. According to the review’s outcome, which focused on 56 articles published between 2018 and 2023, the researcher constructed a conceptual framework for entrepreneurship education digital transformation. To test the construct validity of the framework, the researcher modified it twice through theory triangulation, following the guidelines of the entrepreneurship education ecosystem theory and the education digital transformation framework. This study offers recommendations for research and practice in digital transformation of entrepreneurship education, encompassing a holistic strategy, new educational approaches, novel curriculum designs, and the enhancement of digital literacy among entrepreneurship teachers.