Riset Akuntansi dan Keuangan Indonesia
Vol. 9 No. 3 (2024): Riset Akuntansi dan Keuangan Indonesia

Indonesian SMEs and Cybersecurity: Developing Instrument to Test SMEs Owners’ Capability in Detecting Phishing Emails

Yudhiyati, Ratna (Unknown)
Rahmawati, Diana (Unknown)
Putritama, Afrida (Unknown)



Article Info

Publish Date
31 Dec 2024

Abstract

In recent years, phishing attacks have gotten more complicated and harder to detect. Technology-based preventative approaches have become utterly ineffective. Users of electronic mails are eventually the most essential factor in identifying phishing scams. Small and medium-sized enterprise (SMEs) are more susceptible to spear-phishing attacks as their reliance of internet-based services increases, yet most of them lack skills in implementing preventive measures against phishing. This study identified the characteristics of phishing emails and designed an instrument to assess the level of individual knowledge in detecting various phishing messages. This instrument is primarily designed for SMEs. The instrument is to be used not only as a testing tool for phishing detection skills, but also as the foundation for generating training materials or phishing detection guidelines for SMEs

Copyrights © 2024






Journal Info

Abbrev

reaksi

Publisher

Subject

Economics, Econometrics & Finance

Description

Research in Accounting and Finance Indonesia focusing on various themes, topics, and the accounting and financial aspects, including (but not limited) to the following topics: Public sector accounting Management accounting Islamic accounting Financial management Auditing Corporate Governance ...