Krisna Arfandi and Siti Fatimah 2026. The Influence of Digital Literacy and Competency Certification on Accounting Students’ Readiness to Face Professional Transformation in the Artificial Intelligence Era with Adaptability as a Moderating Variable. International Journal of Economics, Business and Innovation Research. 5, 05 (Aug. 2026), 162-179. DOI:https://doi.org/10.63922/ijebir.v5i05.4554.