IT Audit Performance for Accounting Transaction Security on Rural Banking (BPR) in West Java Indonesia

This study aimed to ascertain the performance of Information Technology Governance which include effectiveness, efficiency and Accounting Transaction security of Information Technology at Rural Banking (Bank Perkeriditan Rakyat -BPR) in West Java , through technical Audit and Governance of information technology management with COBIT ver 4.1 framework . Regulation of Bank Indonesia (PBI) No. 9/15/PBI/2007 and Regulation Ministry of information and communication (MIC - SNI.ISO) No.: 41/ PER/ MEN. KOMINFO/II/2007. The research method used in this study is the associative method, where the presentation along with measure and analyze the object under study The result of this research is a mapping of information technology governance performance, accounting for Accounting transaction security from banks BPR in West Java through IT Maturity Model of COBIT . The conclusion of these tests are known condition of the average performance of good banking governance and Accouting Transaction Security.

ANALISIS KINERJA ALGORITMA FREQUENT PATTERN GROWTH (FP-GROWTH) PADA PENAMBANGAN POLA ASOSIASI DATA TRANSAKSI

Data transaksi penjualan yang setiap hari bertambah menyebabkan banjir data dalam database. Data transaksi tersebut hanya digunakan sebagai laporan penjualan yang dicetak setiap bulannya. Data mining merupakan kegiatan menambang/menggali data untuk mengenali pola atau aturan tertentu dari sejumlah dataset yang sangat besar dan mempunyai dimensi tinggi. Asosiasi adalah teknik data mining untuk menemukan aturan suatu kombinasi item. Pola asosiasi yang berhasil diketahui dapat membantu pihak manajemen untuk mendukung pengambilan keputusan berkaitan dengan strategi penjualan, promosi produk, reward bagi pelanggan dan kendali stok. Penggalian pola asosiasi menggunakan algoritma FP-Growth melalui 3 tahap, yaitu pembangkitan conditional pattern base, conditional pattern tree dan pencarian frequent itemset. Metode perancangan sistem menggunakan UML. Tujuan penelitian ini adalah untuk menghasilkan sebuah sistem yang dapat mengenali pola asosiasi produk pada database

Combining a Baiting and a User Search Profiling Techniques for Masquerade Detection

Masquerade attacks are characterized by an adversary stealing a legitimate user's credentials and using them to impersonate the victim and perform malicious activities, such as stealing information. Prior work on masquerade attack detection has focused on profiling legitimate user behavior and detecting abnormal behavior indicative of a masquerade attack. Like any anomaly-detection based techniques, detecting masquerade attacks by profiling user behavior suffers from a significant number of false positives. We extend prior work and provide a novel integrated detection approach in this paper. We combine a user behavior profiling technique with a baiting technique in order to more accurately detect masquerade activity. We show that using this integrated approach reduces the false positives by 36% when compared to user behavior profiling alone, while achieving almost perfect detection results. We also show how this combined detection approach serves as a mechanism for hardening the masquerade attack detector against mimicry attacks

Corporate control in Central Europe and Russia : should banks own shares?

The authors review corporate governance arrangements in the West and conclude that for a system based on bank ownership and control of firms to succeed, the banking system must be free of perverse incentives and state interference, as well as subject to adequate supervision by banking authorities and competition from market forces. Admirable progress over the past few years notwithstanding, these conditions do not now exist in the countries of Central Europe and Russia, so a corporate governance system based on bank ownership is not appropriate. That is not to say that such a system would not eventually be appropriate - but not before much more effort is made to create a competitive, private, well-supervised banking system (which is needed in any case). Changes in the banking system that are prerequisites for any large-scale bank involvement in the ownership and governance of firms are simple to enunciate but less easy to implement: (1) Sever existing relationships between the state and banks. Privatization is the strongest guarantee that bank investment decisions will not be subject to state influence, but bank privatization has been slow in most countries. This reflects limited understanding of the financial sector's poor condition, the many institutional and political obstacles to bank reform, and the initial decision in many countries to focus first on the"real economy"(a decision that in hindsight seems unfortunate). (2) Dispel the belief (which still exists in some countries) that poor lending and investments will enventually be underwritten by the government, with few consequences for managers. (3) Greatly strengthen competition in the banking system, in part by encouraging new private banks and the entry of foreign banks. (Some countries, such as Poland, have taken the opposite tack, refusing to issue new licenses.) (4) Provide effective bank supervision and an effective prudential and regulatory framework. This requires investing substantially in setting up institutions, accounting systems, and information networks, in hiring and training qualified personnel, and in ensuring that the system is immune from political intervention. Developing such a system will surely be long and drawn out, and may require foreign assistance.Banks&Banking Reform,Payment Systems&Infrastructure,Financial Intermediation,Financial Crisis Management&Restructuring,International Terrorism&Counterterrorism,Financial Intermediation,Financial Crisis Management&Restructuring,Municipal Financial Management,Small Scale Enterprise,Banks&Banking Reform