Yudhiyati, Ratna, Diana Rahmawati, and Afrida Putritama. “Indonesian SMEs and Cybersecurity: Developing Instrument to Test SMEs Owners’ Capability in Detecting Phishing Emails”. Riset Akuntansi dan Keuangan Indonesia 9, no. 3 (December 31, 2024): 318–337. Accessed March 19, 2026. https://journals2.ums.ac.id/reaksi/article/view/6955.