<![CDATA[This study aims to analyze the influence of digital accounting literacy and Artificial Intelligence (AI) awareness on the effectiveness of Accounting Information Systems (AIS) use with digital competence as a moderating variable, among accounting students at three private universities in Lamongan Regency (UNISDA, UNISLA, and UMLA). The study used a quantitative explanatory approach with a sample of 77 active students in semesters IV–VIII selected through purposive sampling. Data were collected through an online questionnaire with a Likert scale of 1–5 distributed via Google Form, then analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) assisted by SmartPLS version 4. The results showed that digital accounting literacy had a positive and significant effect on the effectiveness of AIS use (β = 0.299; t = 3.100; p = 0.002), AI awareness had a positive and significant effect (β = 0.445; t = 3.615; p = 0.000), and digital competence had a positive and significant effect (β = 0.347; t = 3.192; p = 0.001). As a moderating variable, digital competence significantly weakened the influence of digital accounting literacy on the effectiveness of AIS use (β = -0.260; t = 2.678; p = 0.007), but significantly strengthened the influence of AI awareness (β = 0.287; t = 2.941; p = 0.003). The research model had strong explanatory power (R² = 0.861) and high predictive relevance (Q² = 0.819). These findings indicate that accounting students' technological readiness is determined by the complex interaction between digital literacy, AI awareness, and digital competence, so that strengthening all three in a balanced manner is important for developing an accounting curriculum in the digital era.]]>
