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All Journal Accounting Analysis Journal Journal of Artificial Intelligence and Digital Business
Samroh, Samroh
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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Love of Money, Religiosity, and Gender: How do These Affect the Ethical Perceptions of Public Accountants? Saadah, Naili; Samroh, Samroh
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.44736

Abstract

Ethics has always been an interesting issue to discuss in any discussion related to the professionalism of the world of accounting and auditing. Public scepticism towards the accounting profession is quite reasonable since there are not a few auditors and public accountants involved with financial scandals. Money for an individual is like a double-edged knife, on the one hand, it is a need, but it can also be a root of greed, no exception for an auditor. Therefore, this study aims to determine the effect of love of money on the ethical perceptions of public auditors. Whether there is an influence of the love of money on the ethical perceptions of public auditors and how does this affect it when faced with one’s religiosity and gender. Using the object of the research of auditors who are members of the public accounting firm in Semarang city, this research succeeded in collecting a sample of 43 auditors with the criteria of having had at least three years of experience as an auditor. The results prove that love of money has a direct effect on the ethical perceptions of public auditors. However, when the feeling of love of money is faced with religiosity and gender, it does not significantly influence auditors’ ethical perceptions. Therefore, it can be concluded that love of money is one’s attitude in general which is reflected in the behaviour of an auditor so that one’s love of money can directly influence an auditor’s ethical perception. Keywords: Love of Money; Religiosity; Gender; Ethical Perceptions
Love of Money, Religiosity, and Gender: How do These Affect the Ethical Perceptions of Public Accountants? Saadah, Naili; Samroh, Samroh
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.44736

Abstract

Ethics has always been an interesting issue to discuss in any discussion related to the professionalism of the world of accounting and auditing. Public scepticism towards the accounting profession is quite reasonable since there are not a few auditors and public accountants involved with financial scandals. Money for an individual is like a double-edged knife, on the one hand, it is a need, but it can also be a root of greed, no exception for an auditor. Therefore, this study aims to determine the effect of love of money on the ethical perceptions of public auditors. Whether there is an influence of the love of money on the ethical perceptions of public auditors and how does this affect it when faced with one’s religiosity and gender. Using the object of the research of auditors who are members of the public accounting firm in Semarang city, this research succeeded in collecting a sample of 43 auditors with the criteria of having had at least three years of experience as an auditor. The results prove that love of money has a direct effect on the ethical perceptions of public auditors. However, when the feeling of love of money is faced with religiosity and gender, it does not significantly influence auditors’ ethical perceptions. Therefore, it can be concluded that love of money is one’s attitude in general which is reflected in the behaviour of an auditor so that one’s love of money can directly influence an auditor’s ethical perception. Keywords: Love of Money; Religiosity; Gender; Ethical Perceptions
Analisa Deteksi Dan Mitigasi Serangan SQL Injection Menggunakan SIEM Security Onion : Studi Kasus Infrastruktur Teknologi Informasi PT Neotech Cakrawala Indonesia Fauzan, Farhan; Fakhruddin, Muhammad Helmy; Sitorus, Anwar Tonggo; Samroh, Samroh
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.5773

Abstract

Serangan SQL Injection merupakan salah satu ancaman keamanan aplikasi web yang masih sering terjadi akibat lemahnya validasi input dan pengelolaan kueri basis data. Serangan ini berpotensi menyebabkan kebocoran data, gangguan layanan, hingga kerugian finansial dan reputasi organisasi. Oleh karena itu, diperlukan mekanisme deteksi dini dan penanganan insiden yang efektif serta terstruktur. Penelitian ini bertujuan untuk menganalisis kemampuan sistem Security Information and Event Management (SIEM) berbasis open source, yaitu Security Onion, dalam mendeteksi dan mendukung mitigasi serangan SQL Injection pada infrastruktur teknologi informasi. Penelitian dilakukan melalui pendekatan kuantitatif-eksperimental dengan simulasi serangan menggunakan Damn Vulnerable Web Application (DVWA) sebagai media uji dan SQLMap sebagai alat eksploitasi. Proses deteksi dan penanganan insiden dianalisis berdasarkan kerangka kerja NIST SP 800-61 Rev. 2 yang meliputi tahap persiapan, deteksi dan analisis, penanggulangan, pemulihan, serta aktivitas pasca-insiden. Hasil penelitian menunjukkan bahwa Security Onion, dengan dukungan komponen Suricata, Zeek, dan Elastic Stack, mampu mendeteksi berbagai skenario SQL Injection secara real-time dengan tingkat konsistensi yang tinggi dan false positive yang relatif rendah. Sistem ini juga mampu menyajikan informasi insiden secara terpusat melalui dashboard visual yang mendukung proses analisis dan pengambilan keputusan. Implementasi SIEM berbasis open source ini terbukti efektif dalam meningkatkan visibilitas keamanan serta memperkuat respons insiden terhadap serangan SQL Injection. Penelitian ini diharapkan dapat menjadi referensi praktis dan akademik dalam penerapan SIEM open source untuk pengamanan aplikasi web di lingkungan organisasi.
Co-Authors Fakhruddin, Muhammad Helmy Fauzan, Farhan Saadah, Naili Sitorus, Anwar Tonggo