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Klaudius Jevanda BS; Latius Hermawan; Wawan Nurmansyah; Hendrik Fery Herdiatmoko; Fransiska Ninda Permata Nugraha

Jurnal Pengabdian Masyarakat Terapan 2026 Lembaga Pengembangan Kinerja Dosen

In today’s world, social media has become an everyday necessity for interacting and socializing with others, but it has both positive and negative effects, particularly on the younger generation. The roles of parents and educators are crucial in building the digital resilience of the younger generation. The solution is to provide early education to the younger generation, particularly new students for the 2025/2026 school year, during the School Orientation Program conducted by the UKMC Community Service Team. The purpose of this activity is to educate new students at SMK Xaverius Palembang to improve their understanding of digital literacy and online etiquette and to use social media more responsibly. The PkM Team served as guest speakers, presenting material on digital literacy and social media ethics, as well as real-life case studies, on Thursday, July 17, 2025, in the auditorium of SMK Xaverius Palembang. This activity is a community service initiative that uses interactive educational methods, in which the team presents five questions related to online gambling, fake news, cyberbullying, explicit content, and ending human trafficking in the form of digital posters, and the students explain them. The team also provided real-life examples and explained their causes and effects. Based on the results of the program, students demonstrated increased awareness of the risks associated with online gambling, fake news, cyberbullying, and explicit content, as well as the importance of combating human trafficking, and were more likely to adopt positive social media etiquette.

Ranti Fortuna Pertiwi

Jurnal Pengabdian dan Perubahan Sosial 2026 Lembaga Pengembangan Kinerja Dosen

In the digital era and free market, technology is growing rapidly. Consumers and businesses are now more inclined to use digital transactions rather than face-to-face cash transactions. This study aims to find solutions and receive feedback related to the implementation of the Consumer Protection Law in the Digital Era and Free Market. The method used in this activity is through counseling and discussion. From the results of this activity, it was concluded that Law No. 8 of 1999 concerning Consumer Protection needs to be updated immediately as it is no longer relevant to the current digital technology, which has advanced far and is different from the conditions in 1999 when the consumer protection law was issued. The results of this activity indicate that the Consumer Protection Law No. 8 of 1999 requires comprehensive updates to accommodate the development of digital transactions, personal data protection, and consumer rights in cyberspace. Furthermore, the importance of educating consumers about their rights in digital transactions is also a key focus, so that the public can avoid losses resulting from unsafe online transactions.

Oggie Recksadithia; Ali Fathurohman; Dany Prio Hutomo; Andi Rahman H; Asep Agung +3 more

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Rapid advances in digital technology bring various benefits and risks, including the threat of cybercrime, which can particularly affect Generation Alpha. The purpose of this seminar was to raise awareness and understanding among students at SMK Bina Patriot of the importance of protecting personal data on digital platforms. The seminar was attended by 62 participants who are active internet users in their daily lives. The seminar was conducted interactively through lectures, case studies, and training on steps to protect personal data, such as creating secure passwords and managing privacy on social media. The evaluation of the results showed a significant increase in participants' understanding, reaching an average of 97%. It is hoped that this will become a strong foundation of digital literacy for the younger generation in facing the challenges of the cyber world wisely and safely. This increased understanding is expected to be a strong foundation for Bina Patriot Vocational School students to develop their digital literacy, which in turn will help them to be able to face the challenges of the digital world wisely, safely, and responsibly.

Oggie Recksadithia; Ali Fathurohman; Dany Prio Hutomo; Andi Rahman H; Asep Agung +3 more

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Rapid advances in digital technology bring various benefits and risks, including the threat of cybercrime, which can particularly affect Generation Alpha. The purpose of this seminar was to raise awareness and understanding among students at SMK Bina Patriot of the importance of protecting personal data on digital platforms. The seminar was attended by 62 participants who are active internet users in their daily lives. The seminar was conducted interactively through lectures, case studies, and training on steps to protect personal data, such as creating secure passwords and managing privacy on social media. The evaluation of the results showed a significant increase in participants' understanding, reaching an average of 97%. It is hoped that this will become a strong foundation of digital literacy for the younger generation in facing the challenges of the cyber world wisely and safely. This increased understanding is expected to be a strong foundation for Bina Patriot Vocational School students to develop their digital literacy, which in turn will help them to be able to face the challenges of the digital world wisely, safely, and responsibly.

Abdul Ghofur; Deddy Wahyudi; Muhammad Hadiatur Rahman; Itaanis Tianah; Shinta Oktafiana +1 more

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

The Muhammadiyah Orphanage in Pamekasan faces major challenges in developing life skills and digital education for its children due to limited facilities, teaching staff, and conventional learning methods. To address these issues, an edutainment-based approach and digital pedagogy intervention were implemented to enhance learning quality, motivation, and preparedness for future social and technological challenges. The activities included workshops and training on Digital Pedagogy and Edutainment learning materials, as well as simulations and role-plays using a Game-Based Learning approach, followed by evaluations and participant plan presentations. The program significantly improved the wards’ digital literacy, particularly in personal security (online safety), digital ethics (cyber ethics), gadget usage, and information management, with the average score rising from 2.84 to 4.10 on a 5-point scale, surpassing the target of 75% of participants in the “good” category. Beyond cognitive aspects, the program also boosted motivation, engagement, communication, problem-solving, and independence. Caregiver training was also provided to ensure program sustainability. It is recommended that the orphanage integrate the Game-Based Learning Digital Safety module into its non-formal curriculum, enhance caregiver capacity through advanced training, and improve IT infrastructure.

Putri Novitasari; Nori Anggraini

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study examines the short story "Click that Kills" by Taufiqurohman to reveal the position of humans in the increasingly dominating digital algorithm environment. Using a descriptive qualitative approach that focuses on structural analysis and literary psychology based on Freud's psychoanalytic theory, this study thoroughly analyzes the intrinsic elements as well as the inner conflicts of the characters. The findings of this study show that the AIDA system poses a profound existential crisis, where individual freedom is threatened due to systemic information manipulation. The characters of Dito and Genta experience a serious conflict between id, ego, and superego when dealing with the figure of "Shadow User" who is a real symbol of the shift in human dignity through raw data. In terms of structure, the storyline conveys a deep social critique of the loss of human self-control in cyberspace. This research shows that this short story is a premonious criticism of the importance of maintaining the essence of humanity in the midst of the prevalence of mechanical algorithms. The phenomenon emphasizes that digital technology can potentially alienate the moral consciousness of individuals in modern society.

Davy Irsyad Tulloh; Lughri Wijaya Pamungkas; Nibras Asykar Zen; Ma’ruf Amrulloh; Muhammad Rafli Valdrian

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

Advances in information technology increasingly require communities to adapt to digital communication tools, particularly email, which functions as a key digital identity for account registration, information exchange, and online transactions. Despite its importance, digital literacy remains limited among the general public, especially rural housewives, many of whom lack awareness of the need for email accounts, have limited operational skills, and are vulnerable to cyber risks such as phishing and data theft. To address this issue, a workshop entitled “Fundamentals of Using Gmail and Account Security” was conducted for the PKK women’s group in Jompo Kulon Village to improve basic digital skills and promote safe online practices. The program aimed to introduce the functions and benefits of email, assist participants in independently creating Gmail accounts, provide knowledge on securing accounts through two-factor authentication, and train participants to send and receive emails. The workshop was delivered through an interactive face-to-face approach combining short presentations and hands-on practice using participants’ mobile devices. Initial sessions explained email as a digital identity, followed by guided account creation and security setup. The final session focused on practicing email communication to reinforce understanding. The results showed high participant engagement, with most participants successfully creating Gmail accounts, understanding essential digital security concepts, and demonstrating basic email usage skills. Overall, the activity increased awareness of personal data protection and is expected to serve as an initial step in strengthening digital literacy among women, enabling them to better adapt to ongoing technological developments.

Maulani Rizqi; Intan Nadilah; Ahmadil Hamdi; Nikken Prima Puspita; I Gede Adhitya Wisnu Wardhana

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to increase the understanding of students at State Senior High School 2 Mataram regarding information security by introducing the concepts of coding and cryptography in digital messages. The rapid use of messaging applications among teenagers makes students increasingly vulnerable to cyber threats, necessitating education on how data protection works in online communication. This program is implemented using a descriptive method consisting of planning, implementation, and evaluation stages. The material covered includes basic cryptography concepts, end-to-end encryption mechanisms, and the practical process of the Diffie–Hellman key exchange thru the interactive simulation "Alice and Bob." Learning is designed contextually and participatively so that students can connect theory with the digital applications they use every day. The evaluation results showed an improvement in students' understanding, reflected in their active participation, ability to answer questions, and adequate post-test scores. This activity not only strengthens digital security literacy but also raises students' awareness of the importance of protecting personal data in online communication. This program is expected to be the beginning of more sustainable digital security learning development in the school environment.

Maulani Rizqi; Intan Nadilah; Ahmadil Hamdi; Nikken Prima Puspita; I Gede Adhitya Wisnu Wardhana

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to increase the understanding of students at State Senior High School 2 Mataram regarding information security by introducing the concepts of coding and cryptography in digital messages. The rapid use of messaging applications among teenagers makes students increasingly vulnerable to cyber threats, necessitating education on how data protection works in online communication. This program is implemented using a descriptive method consisting of planning, implementation, and evaluation stages. The material covered includes basic cryptography concepts, end-to-end encryption mechanisms, and the practical process of the Diffie–Hellman key exchange thru the interactive simulation "Alice and Bob." Learning is designed contextually and participatively so that students can connect theory with the digital applications they use every day. The evaluation results showed an improvement in students' understanding, reflected in their active participation, ability to answer questions, and adequate post-test scores. This activity not only strengthens digital security literacy but also raises students' awareness of the importance of protecting personal data in online communication. This program is expected to be the beginning of more sustainable digital security learning development in the school environment.

Nabila Zalzabila

DHARMA EKONOMI 2025 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

The utilization of Quick Response Code Indonesian Standard (QRIS) by Micro, Small, and Medium Enterprises (MSMEs) in Indonesia has an important role in encouraging digitalization of transactions and improving financial recording and reporting. The background of this study is the need for MSMEs to adapt to the development of digital payment technology, especially in the midst of accelerated digitization triggered by the COVID-19 pandemic. Although QRIS provides various benefits, such as ease of transactions and automatic recording, there are still a number of obstacles such as limited digital literacy, uneven infrastructure, and concerns related to cybersecurity, especially in remote areas. This study uses a qualitative method with a case study approach to SMEs that have adopted QRIS in several regions in Indonesia. Data were collected through field observations, and documentation studies related to the use of QRIS in business activities. Data analysis was conducted thematically to explore in-depth understanding of the experiences, challenges, and benefits felt by MSME actors in the use of QRIS. The results showed that QRIS makes it easier for MSMEs to process payments and automatic digital transaction recording, thereby increasing the accuracy and transparency of financial statements. However, limited access to electricity, digital devices, and digital security literacy are significant barriers to optimal implementation of QRIS. The security aspect of digital transactions is an important concern for MSMEs, who need further education and technical support. Thus, strengthening digital literacy, improving infrastructure, and strict cybersecurity regulations are urgently needed to encourage wider and inclusive adoption of QRIS among MSMEs in Indonesia.

Brigita Divaria Pakpahan; Nayla Rahma Dwi Novita; Fatma Tresno Ingtyas; Laurena Ginting

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

Cyberbullying is a form of online violence that is increasingly widespread in the digital era, with serious impacts on adolescent mental health, such as depression, stress, and anxiety. This study aims to examine the impact of cyberbullying on adolescent mental health through a literature review covering 10 accredited journals indexed by SINTA, Google Scholar, and DOAJ. The method used is a literature review with a comparative analysis approach to previous research findings. The results of the study indicate that victims of cyberbullying often experience decreased self-esteem, emotional disturbances such as shame and fear, and decreased motivation to learn. These disturbances can then increase the risk of depression among adolescents. Decreased self-esteem and increased anxiety also impact their academic performance and social engagement. Based on these findings, it can be concluded that cyberbullying is a significant factor threatening adolescent mental health. Therefore, serious attention is needed from various parties, including schools, families, and communities, to provide protection and psychosocial support to victims. Recommended interventions include digital literacy education, family support, and counseling programs that can help adolescents overcome the negative impacts of cyberbullying and prevent lasting effects on their mental health.

Dian Rosita; Amirah Dwi Subarkah; Muthmainnah Barakatun Khoomsiati; Prasasti Nugrahaning Gusti; Afifah Salsabila

Jurnal Pengabdian dan Pembangunan Lokal 2025 Lembaga Pengembangan Kinerja Dosen

Freedom of expression is a fundamental human right, yet it is not absolute, as it may be restricted under certain conditions in accordance with international law, such as the protection of reputation, national security, and public order. In Indonesia, this right is guaranteed by the 1945 Constitution of the Republic of Indonesia and its derivative regulations. However, the rapid development of information and communication technology has reshaped the landscape of public discourse. The digital space, while facilitating easier access to and dissemination of information, also presents challenges, including hate speech, misinformation, cyberbullying, and the potential for criminalization due to ambiguous regulations.To respond to these challenges, the Regional Board of Nasyiatul Aisyiyah (PDNA) Semarang organized a community service program in the form of a public dialogue titled “Freedom of Speech: Between Rights and Risks” on August 9, 2025, at the Hall of the Central Java Provincial Archives and Library Service. This activity was carried out through a participatory approach by academics who are also members of PDNA, together with the PDNA Semarang board. Two speakers were presented, Dr. Mochamad Riyanto, S.H., M.Si., a legal expert from Universitas 17 Agustus (Untag) Semarang, and Aris Mulyawan, Chair of the Alliance of Independent Journalists (AJI) Semarang. The dialogue produced three main findings: first, the need for legal awareness so that freedom of expression does not lead individuals into legal problems; second, the importance of digital literacy to reduce the spread of hoaxes and hate speech; and third, the urgency of building safe digital spaces through collaboration among communities, media, and educational institutions. The discussion emphasizes that freedom of expression in the digital era must be understood as both a right and a responsibility, requiring a fair regulatory ecosystem and continuous digital literacy enhancement

Zubair, Ahmad; Zubair, Ahmad; Adiguna, Vinsent Brilian

Digital Business Intelligence Journal 2025 Fakultas Ekonomika dan Bisnis Universitas 17 Agustus 1945 Semarang

This study analyzes the impact of implementing Indonesia’s Law No. 27 of 2022 on Personal Data Protection (PDP Law) on cybersecurity in the e-business sector. Using a normative qualitative approach through literature analysis, this research examines the regulation’s implications for technical infrastructure, compliance procedures, and human resource capacity development within e-business operations. The findings indicate that although the PDP Law provides a comprehensive legal framework and human-centered principles for personal data protection, its implementation faces technical, operational, and economic challenges, particularly for micro, small, and medium enterprises (MSMEs). These challenges include limited security infrastructure, lack of technical expertise, and high investment costs. Nevertheless, adopting strategies such as multi-layer security architecture, zero-trust security model, privacy by design, and strengthening human resource capacity can enhance consumer trust, industry credibility, and the global competitiveness of Indonesia’s e-business sector. This study contributes to the literature by bridging the gap between personal data protection regulation and cybersecurity practices while offering strategic recommendations for both business actors and regulators.

Nuraini, Laili; Nuraini, Laili; Prasetyo, Heru Eko

Digital Business Intelligence Journal 2025 Fakultas Ekonomika dan Bisnis Universitas 17 Agustus 1945 Semarang

The rapid growth of e-business in the digital transformation era has brought significant cybersecurity challenges. This study aims to analyze holistic defense strategies to comprehensively protect e-business assets and operations. Utilizing a systematic literature review of 50 reputable scientific publications (2020–2024), the study identifies five key pillars of cybersecurity strategy: (1) multi-layered security architecture, (2) AI-powered threat detection, (3) Zero Trust security model, (4) continuous security monitoring, and (5) human-centric security culture. The integrated implementation of these pillars has been shown to reduce cybersecurity risks by up to 78% and accelerate threat detection by 89%. These findings highlight the importance of integrating advanced technologies, mature processes, and strong security awareness to establish a resilient cybersecurity ecosystem for e-business.

Indriawati, Aulia; Indriawati, Aulia; Mahesa, Deewar

Digital Business Intelligence Journal 2025 Fakultas Ekonomika dan Bisnis Universitas 17 Agustus 1945 Semarang

This research investigates the management of cyber incident risks in e-business environments with an emphasis on reducing financial losses and reputational impact. The increase in digitization in the business world correlates with the rise of cyber threats that can cause significant financial losses as well as long-term reputational damage. This systematic review evaluates recent research (2022-2025) from various academic databases such as PMC, IEEE Xplore, ScienceDirect, and Scopus. The aim of this study is to discover effective risk management tactics, rapid incident response mechanisms, and ways to mitigate financial and reputational losses in e-business. The literature review highlights the importance of having a comprehensive risk management framework, a direct threat monitoring system, and a planned reputation recovery strategy. Research findings indicate that a proactive approach to cyber risk management not only functions to protect financial assets but also to maintain consumer trust and business continuity. Cooperation among stakeholders such as technology, management, and regulators is key in creating a cyber-resilient e-business ecosystem.

Inabah, Sekar Farahdila; Inabah, Sekar Farahdila; Priyambodo, Syahtri Wardana

Digital Business Intelligence Journal 2025 Fakultas Ekonomika dan Bisnis Universitas 17 Agustus 1945 Semarang

This research explores the crucial role of cybersecurity in building and maintaining digital trust for e-business sustainability. The rapid digitalization era has increased business dependence on digital platforms but also brought cyber risks that can threaten customer trust and operational sustainability. This systematic literature review analyzes recent research (2021–2025) from various academic databases including Google Scholar, IEEE Xplore, ScienceDirect, Scopus, and ACM Digital Library. The research objectives are to identify the impact of cyber incidents on customer trust, analyze digital trust-building strategies, and formulate recommendations for e-business sustainability. Study results show that cyber incidents can reduce customer trust by up to 60% and cause average financial losses of $3 million per incident. However, implementing comprehensive cybersecurity strategies, communication transparency, and rapid recovery can restore trust and enhance business resilience. The research emphasizes the importance of a holistic approach that integrates security technology, risk management, and crisis communication to build a sustainable and trusted e-business ecosystem.

Ananda Ariviana; Siswanto Siswanto

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of leadership and work motivation on cyberloafing activities among mobile brigade personnel in the Special Region of Yogyakarta Regional Police. Specifically, the research examines: (1) the effect of leadership on cyberloafing, (2) the effect of work motivation on cyberloafing, and (3) the combined effect of leadership and work motivation on cyberloafing. The research employs an associative quantitative method with a sample of 247 mobile brigade personnel selected using probability sampling. Data collection was conducted through questionnaires and interviews, utilizing a Likert scale to measure responses. Before hypothesis testing, prerequisite analyses were carried out, including linearity, multicollinearity, autocorrelation, and heteroscedasticity tests. The main analytical technique applied was multiple linear regression.The results show that leadership has a positive and significant influence on cyberloafing activities, with a t-value of 2.764, significance level of 0.003 (<0.05), and a regression coefficient of 0.100. Similarly, work motivation also has a positive and significant influence on cyberloafing, with a t-value of 10.692, significance level of 0.004 (<0.05), and a regression coefficient of 0.440. Furthermore, simultaneous testing using the F-test reveals that leadership and work motivation jointly have a significant effect on cyberloafing, with an F-value of 67.412 and a significance of 0.000 (<0.05). The coefficient of determination (R²) obtained is 0.356, indicating that 35.6% of variations in cyberloafing activities can be explained by leadership and work motivation, while the remaining 64.4% is determined by other factors not examined in this study. These findings emphasize the importance of leadership approaches and motivation strategies in managing non-productive online behaviors within police organizations.

Muhammad Ikhsan Fifaldyovan; Shinta Mardiana Dewi; Ririn Dwi Astuti Kartikasari

Jurnal Pengabdian Masyarakat Terapan 2025 Lembaga Pengembangan Kinerja Dosen

The global maritime sector is currently facing complex multidimensional challenges, triggered by global economic dynamics, climate change, supply chain disruptions, and rising cybersecurity threats. In response to these conditions, the National Shipping Academy in collaboration with the Indonesian Maritime Researchers and Lecturers (IMERAL) held a National Seminar with the theme of Technology and Regulation Transformation in Logistics Risk Management. This activity aims to increase the literacy and capacity of academics, students, practitioners, and regulators in facing maritime logistics challenges through the use of digital technology and strengthening regulations. The seminar was held online via the Zoom platform, presenting speakers from a variety of backgrounds, including academics, industry practitioners, and policymakers. The discussion focused on digital transformation strategies in maritime logistics, harmonization of national and international regulations, and strengthening technology-based risk management systems. The results showed a significant increase in participants' understanding of strategic issues in the maritime sector, especially related to the integration of technology and policies in logistics risk management. In addition, this seminar succeeded in forming a collaborative network between stakeholders, opening up opportunities for cross-sector synergy in the development of sustainable maritime solutions. The policy recommendations compiled from the results of the discussion include the need to accelerate port digitalization, increase the capacity of maritime human resources, and the preparation of regulations adaptive to global dynamics. This activity emphasizes that cross-sector collaboration is an effective strategy in strengthening Indonesia's maritime competitiveness, as well as building national logistics resilience amid global uncertainty.

Sintiya Cahya Maulany; Ety Meikhati; Putri Intan Prastiwi

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the influence of accounting information technology and accounting information system protection on cybersecurity accounting. Using a quantitative approach, data were collected through a structured survey of 100 respondents, selected using purposive sampling, and analyzed to assess the relationship between the research variables. The research instrument consisted of three main constructs: Accounting Information Technology (X1), Accounting Information System Protection (X2), and Cybersecurity Accounting (Y), each measured using 16 question items. Instrument validity testing revealed that 44 out of 48 items met the validity threshold, with correlation coefficients exceeding 0.300, while reliability analysis indicated Cronbach’s Alpha values greater than 0.60 for all variables, confirming internal consistency. Data analysis was performed using multiple linear regression. The results demonstrate that accounting information technology has a positive and statistically significant effect on cybersecurity accounting (coefficient = 0.264; p < 0.05), suggesting that the integration and optimization of technology in accounting processes contribute to enhanced cybersecurity practices. Conversely, accounting information system protection exhibits a negative and statistically significant effect on cybersecurity accounting (coefficient = -0.149; p < 0.05). This unexpected finding indicates that certain protective measures within accounting information systems may, under certain conditions, hinder cybersecurity performance, potentially due to implementation complexity, inadequate configuration, or user resistance. The regression model as a whole is statistically significant (F = 18.577; p = 0.000), with a coefficient of determination (R²) of 0.277. This implies that the two independent variables together explain 27.7% of the variance in cybersecurity accounting, while the remaining 72.3% is attributable to other factors not examined in this study.

Giovanny Bangun Kristianto; Farida Istiningrum; Dianningsih Dianningsih

Jurnal Kendali Akuntansi 2025 International Forum of Researchers and Lecturers

This study aims to analyze the influence of technological literacy, accounting information system maturity, and technology-based auditing on cyber risk in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The background of this research is based on the increasing adoption of digital technology by MSMEs, particularly in the management of financial information and business operations. However, this digital transformation has not been fully matched by system readiness or human resource competency, creating the potential for significant digital threats, including cyber risks that can impact business continuity. This study used a quantitative approach with a survey method involving 90 MSME respondents who have utilized digital accounting systems in their business activities. Data were collected through questionnaires and analyzed using multiple linear regression with the latest version of SPSS software. The results show that technological literacy and accounting information system maturity have a negative and significant effect on cyber risk. This means that the higher the level of technological literacy and the more mature the accounting information system implemented, the lower the level of cyber risk faced by MSMEs. On the other hand, technology-based audits did not show a significant impact on cyber risk, indicating that the effectiveness of audits using a technology approach is still suboptimal in the context of MSMEs. The coefficient of determination (R²) of 52.3% indicates that the variation in cyber risk can be explained by the three independent variables. This finding has practical implications for MSMEs and policymakers, namely the importance of strengthening technology and information systems capacity as a cyber risk mitigation strategy. Furthermore, there is a need to improve understanding and implement technology-based audits in a more structured manner to have a more significant impact on MSME digital security.