Based on the SIEM alerts, the security analyst should first disable the jdoe account, as it is likely compromised by an attacker. The alerts show that the jdoe account successfully logged on to the abc- usa-fsl server, which is a file server, and then initiated SMB (445) traffic to the abc-web01 server, which is a web server. This indicates that the attacker may be trying to exfiltrate data from the file server to the web server. Disabling the jdoe account would help stop this unauthorized activity and prevent further damage.
Disabling Administrator on abc-usa-fsl, the local account is compromised, is not the first action to take, as it is not clear from the alerts if the local account is compromised or not. The alert shows that there was a successful logon event for Administrator on abc-usa-fsl, but it does not specify if it was a local or domain account, or if it was authorized or not. Moreover, disabling the local account would not stop the SMB traffic from jdoe to abc-web01.