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All Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Aplikasi Bisnis Kesatuan Jurnal Locus Penelitian dan Pengabdian Jurnal Informatika Kesatuan
Abdul Roup, Abdul
Unknown Affiliation
Aerospace Engineering Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Social Sciences

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Integration of Firewall Log Data into Accounting Information Systems to Enhance Internal Control and Cyber Threat Detection: A Case Study Using Palo Alto PA820 Roup, Abdul
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i3.3673

Abstract

This study aims to evaluate and integrate log data from the Palo Alto PA820 firewall security device into an accounting information system (AIS) to strengthen internal control and enhance early detection of cyber threats. As digital security risks increasingly target accounting data, this integration is expected to provide real-time visibility into network activities that could compromise the confidentiality, integrity, and availability of financial information. A case study approach was conducted in a company that utilizes both the PA820 firewall and a network-based AIS. Data were collected from activity log dashboards, security policy configurations, and GlobalProtect connection records. The results indicate that firewall logs can be effectively incorporated into the AIS audit trail module and are capable of detecting abnormal behaviors such as suspicious login attempts, connections from unfamiliar locations, and exploitation efforts related to the CVE-2024-3400 vulnerability. These findings contribute to the development of more cyber-resilient accounting systems.   Keywords: accounting information system, firewall, log data, internal control, Palo Alto, CVE-2024-3400
Dinamika Hukum dan Komunikasi Politik dalam Perdebatan Batas Usia Calon Presiden di Indonesia Roup, Abdul; Tyesta, Lita
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 12 (2025): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i12.4971

Abstract

Penelitian ini mengkaji dinamika hukum dan komunikasi politik dalam polemik batas usia calon presiden di Indonesia, khususnya pasca putusan Mahkamah Konstitusi No. 90/PUU-XXI/2023 yang mengubah syarat usia dengan mempertimbangkan pengalaman pernah/sedang menduduki kepala daerah. Penelitian ini bertujuan untuk menganalisis dinamika hukum bekerja dalam penetapan batas usia calon presiden dan komunikasi politik membentuk opini publik terkait batas usia calon presiden di Indonesia. Pendekatan yang digunakan bersifat kualitatif deskriptif dengan kerangka teoretis yang mencakup teori konstitusionalisme, hak asasi manusia, hukum pemilu, serta teori komunikasi politik seperti opini publik, media massa, dan wacana politik. Temuan utama penelitian ini menunjukkan bahwa keputusan hukum yang seharusnya bersifat netral telah digunakan sebagai instrumen politik untuk memenuhi kepentingan kekuasaan tertentu. Komunikasi politik digunakan secara strategis untuk membentuk persepsi publik melalui media dan narasi elite, yang menimbulkan pemahaman masyarakat terhadap isu konstitusional. Implikasi dari temuan dari sisi hukum ialah munculnya ketidakpastian hukum dan pelemahan konstitusionalisme. Dari sisi komunikasi politik menguatnya manipulasi narasi yang menciptakan legitimasi semu terhadap kebijakan batas usia calon presiden di Indonesia. Penelitian ini merekomendasikan reformasi kelembagaan Mahkamah Konstitusi, peningkatan literasi hukum dan politik publik, serta penguatan fungsi edukatif media massa demi menjaga kualitas demokrasi Indonesia ke depan.
Does Banking Performance Matter for Stock Prices? Post-Merger Evidence from Bank Syariah Indonesia Wahyuni, Iis; Andrianto, Toni; Roup, Abdul; Tartila, Nilda
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.2638

Abstract

This study examines the impact of banking performance on the stock price of Bank Syariah Indonesia (BSI) in the post-merger period. The merger of three state-owned Islamic banks into BSI represents a strategic consolidation aimed at strengthening competitiveness, efficiency, and market value within Indonesia’s Islamic banking sector. Using a quantitative and explanatory research design, this study analyzes secondary data derived from BSI’s financial statements and stock price data during the post-merger period from 2021 to 2024. Banking performance is measured using profitability (ROA and ROE), asset quality (Non-Performing Financing/NPF), liquidity (Financing to Deposit Ratio/FDR), capital adequacy (CAR), and efficiency (BOPO). Multiple linear regression analysis is employed to examine the relationship between banking performance indicators and stock price movements. The results indicate that profitability, asset quality, capital adequacy, and efficiency have a significant effect on BSI’s stock price, while liquidity shows a weaker and less consistent influence. Among the examined variables, profitability and efficiency emerge as the most dominant determinants of stock price movements, suggesting that investors place greater emphasis on earnings capacity and operational effectiveness in evaluating post-merger performance. These findings imply that the success of banking consolidation in Islamic banking is reflected not merely in organizational scale but in tangible improvements in financial performance that are recognized by the capital market. The study provides valuable insights for bank management, investors, and policymakers regarding post-merger performance evaluation and consolidation strategies in Islamic banking.   Keywords: Islamic banking, merger, banking performance, stock price, Bank Syariah Indonesia.
Co-Authors Ananda, Disa Laviana Annur, Syarah Zahira Edi Purwanto IIS WAHYUNI Iriyadi Iriyadi Marwan Effendy Nuraini, Airin Nusa Muktiadji Prayoga, Rizky Sudjali, Iwan Purwanto Sudradjat Sudradjat Tartila, Nilda Toni Andrianto Tri Marlina Tyesta, Lita