The study aims to investigate the impact of digital leadership on sustainable competitive advantage, digital talent, and knowledge workers. Additionally, it explores the mediating role of digital talent (DT) and knowledge workers (KW) in the relationship between digital leadership (DL) and sustainable competitive advantage (SC), using the Technology Acceptance Model (TAM) as its theoretical foundation. The researchers employed Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine survey data from 784 employees working in Egyptian travel agencies and tour operators. The results demonstrate that DL significantly enhances SC, DT, and KW. Moreover, DT and KW were shown to positively contribute to SC and serve as partial mediators in the relationship between DL and SC. The findings highlight the crucial role of developing DT and creating an environment that embraces technological acceptance and innovation. This approach amplifies the strategic effectiveness of DL, ultimately contributing to long-term organizational success.

Urban areas are increasingly vulnerable to fire disasters due to high population density, sprawling infrastructure, and often inadequate safety measures. This study aims to analyze the capacity of the DKI Jakarta government in terms of human resource capabilities, asset readiness, and budget planning capabilities. Furthermore, it measures the government’s success as evidenced by the public response to the achievement of firefighter performance. This study uses qualitative analysis with a content analysis approach. Data sources come from annual performance report documents and the content of the DKI Jakarta Fire Department website containing city disaster information. Performance report and website data are analyzed and used as research data to support qualitative analysis. This research shows that command decisions are essential in the organizational structure of the fire brigade. Both laboratory services are carried out optimally as a concrete effort to map fire potential. The laboratory tests the safety and suitability of firefighting equipment. Available budgetary support provides broad operational powers for the fire service. The government’s strength in minimizing or overcoming fire problems has received a positive response from the public. The operational achievements of firefighting continue to be consistent and increase. Ultimately, this research provides scientific insight into disaster mitigation and reducing the fire risk in cities.

The intersex person’s social isolation condition is the leading concern in inclusive educational practices. It provides for the relevance of intersex communities with the influence of social isolation on their education and well-being. Given the underlying problem, this paper stresses the isolation-free condition of the intersex community by facilitating inclusive education. The Atkinson and Shiffrin Model and Behaviorism-Based Intersex Theory supports inclusive education by extending the desire to significantly manage stereotypes, quality teaching, parental beliefs, expressions, physique, and intersex attribution. The qualitative research method analyses the reducing role of social isolation for inclusive education. The semi-structured interview research instrument is used for the data collection from the Ministry of Human Rights, Educational Institutions, and inter-sex Representatives. The results show that managing directors and heads of educational institutions frame policy management for the free social isolation of intersex persons, which is relevant through inclusive education. This paper aims to provide a better social condition for intersex persons and promote inclusive education through effective policy management.

Village administration in Indonesia has changed its scope and operation with the integration of digital technology into public services at various levels. These conditions prompt questions about the successful digital transformation of public administration services. Digital transformation encompasses not only technological aspects but also socio-cultural factors. This paper reports the study related to implementing ICT-based applications in village administration policy in Indonesia. The study involved 315 village officials from 167 villages in 16 sub-districts within Toba district, North Sumatera province. A village administration software prototype was developed and introduced to the villages’ officials during the study. This study aims to gain insights from the officials’ response regarding digital technology-supported village administration. The research revealed that many village officials must gain the necessary knowledge and skills to conduct administrative tasks digitally, as they still rely on traditional, non-digitized methods. Recommendations include increased support and assistance from the Regency Government to help villages understand and implement digital administration and capacity-building activities to familiarize village officials with ICT advancements. The study also found that digital transformation in village administration remains challenging, with digitization and digitalization processes often overlooked. Addressing these challenges requires additional training and improved infrastructure availability. Finally, we propose a conceptual model of digital transformation for public administration at village level as generic components for digital implementation of village administration.

Enterprise Resource Planning (ERP) system utilization and Environmental, Governance, Social (ESG) practice incorporation have jointly wielded significant influence on various aspects of accounting operations. On the other side, leveraging the robust information infrastructure, Taiwanese firms have widely implemented ERP systems and have been aligning with international ESG initiatives in recent years. The objective of this study is to investigate the impact of ERP utilization and ESG practices on real and accrual earnings management among firms listed in Taiwan over an 19-year span from 2003 to 2021. The results of this study suggest duration of ERP implementation has a negative impact on accruals earnings management, but has a positively influence on real management. The results underscore the significant influence of ERP utilization duration on the different aspects of corporate earnings management activity. Additionally, our investigation illustrates a negative association between the corporate assimilation of ESG practices and both real and accrual earnings management. This reveals that enterprises committed to implementing ESG practices highlight long-term substantive operations over the short term periodic performance of financial statements.