Rahayu, Sri, Ahmad Nizam Che Kasim, Widia Astuty, and Azwansyah Habibie. 2026. “Digital Accounting and Islamic Financial Literacy Toward Digital Financial Reporting Adoption: The Mediating Effect of Self-Efficacy”. Jurnal Ilmiah Akuntansi Kesatuan 14 (3):781-94. https://doi.org/10.37641/jiakes.v14i3.5488.