Aida Hariyanti, Isnaini Anniswati Rosyida and Webbyani Kartikasari (2026) “THE EFFECT OF DIGITAL ACCOUNTING LITERACY AND ARTIFICIAL INTELLIGENCE (AI) AWARENESS ON THE EFFECTIVENESS OF USING ACCOUNTING INFORMATION SYSTEMS WITH DIGITAL COMPETENCE AS A MODERATING VARIABLE (Study on Accounting Students at Private Universities in Lam”, Escalate : Economics and Business Journal, 4(3), pp. 308–319. doi: 10.61536/escalate.v4i3.600.