YUDHIYATI, R.; RAHMAWATI, D.; PUTRITAMA, A. Indonesian SMEs and Cybersecurity: Developing Instrument to Test SMEs Owners’ Capability in Detecting Phishing Emails. Riset Akuntansi dan Keuangan Indonesia, [S. l.], v. 9, n. 3, p. 318–337, 2024. DOI: 10.23917/reaksi.v9i3.6955. Disponível em: https://journals2.ums.ac.id/reaksi/article/view/6955. Acesso em: 19 mar. 2026.