Yudhiyati, R., Rahmawati, D., & Putritama, A. (2024). Indonesian SMEs and Cybersecurity: Developing Instrument to Test SMEs Owners’ Capability in Detecting Phishing Emails. Riset Akuntansi Dan Keuangan Indonesia, 9(3), 318–337. https://doi.org/10.23917/reaksi.v9i3.6955