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All Journal Jurnal Publikasi Ilmu Manajemen Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Journal of Financial Management & Accounting
Leoni Ginting
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science

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Journal : Journal of Financial Management

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ANALYSIS OF THE APPLICATION OF THE FIXED ASSETS DEPRECIATION METHOD REVIEWED FROM THE POINT OF FINANCIAL ACCOUNTING STANDARDS (SAK) AND TAXATION Simanjuntak, Rudyanto; Leoni Ginting
Journal of Financial Management & Accounting Vol. 1 No. 1: MARCH - AUGUST 2024
Publisher : PT. MITRA ANGKASA INFORMATIKA

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Analysis of the Application of Fixed Assets Depreciation Method from the perspective of Financial Accounting Standards (SAK) and the taxation law. The results show that the company has implemented in this case the statement of financial accounting standards No. 16 which has "converged" with International Financial Reporting Standards (IFRS) in the calculation of fixed assets. The depreciation calculation for fixed assets that is used by the company is the straight-line method. Fixed assets are calculated using the straight-line method grouped based on the classification and the rates charged are also in accordance with the tariffs imposed by the Taxation Law. The company management does not need to make fiscal corrections on the depreciation calculation of the company's fixed assets. Keywords: Depreciation, Fixed Assets, Financial Accounting Standards (SAK) Keywords: Positioning, Product Differentiation, Purchase Interest
THE EFFECT OF BRAND TRUST AND CONSUMER SATISFACTION ON BRAND LOYALTY Edy Terdjo; Leoni Ginting
Journal of Financial Management & Accounting Vol. 1 No. 2: SEPTEMBER, 2024 - FEBRUARY, 2025
Publisher : PT. MITRA ANGKASA INFORMATIKA

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Loyal consumers are assets that are meaningful to the company, because in addition to consuming continuously they will also help to market the product to others, and as we know that marketing word of mouth (the word of mouth) is: the most effective and efficient marketing method. High consumer loyalty will certainly require a long time and a good strategy. The factors that will shape loyalty are brand trust and customer satisfaction. This study is to determine the effect of Brand Trust and Consumer Satisfaction on Brand Loyalty at both partially and simultaneously. This type of research is a quantitative descriptive method. The object of research in this study is the customer of a total of 150 people. The sampling technique uses the Slovin formula which produces a sample of 109 people, the data analysis technique used is multiple regression analysis, t-test, F-test, and coefficient of determination test. The results showed that partially and simultaneously brand trust and customer satisfaction affected their loyalty. Companies are advised to increase brand loyalty by increasing brand trust by approaching consumers and creating motorcycles with more interesting features and variations. In terms of customer satisfaction, companies are advised to open a suggestion box about customer satisfaction with Yamaha motorcycles. Companies are also advised to increase consumer confidence and safety in riding Yamaha motorbikes, overcome complaints related to Yamaha motorbikes such as durability and product reliability, improve service and establish good relationships with consumers in order to increase customer satisfaction so that Brand Loyalty increases. Keywords: Brand Trust, Consumer Satisfaction and Brand Loyalty
THE EFFECT OF WORK MOTIVATION AND ORGANIZATIONAL CULTURE ON ORGANIZATIONAL COMMITMENT Leoni Ginting; Galeh Sari
Journal of Financial Management & Accounting Vol. 2 No. 1: MARCH - AUGUST, 2025
Publisher : PT. MITRA ANGKASA INFORMATIKA

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The company requires mutual commitment between the organization and employees so that they can jointly realize the company's goals and desires. Good employee management will certainly foster good organizational commitment of employees as well. The method used in this research is quantitative descriptive. The population and sample of this study were all employees, amounting to 75 people. Questionnaire processing is measured with a Likert scale. The data analysis model used to answer hypotheses is multiple linear regression analysis. The results showed that partially and simultaneously work motivation and organizational culture had a positive and significant effect on organizational commitment. The most dominant variable influencing organizational commitment is work motivation. Keywords: Work Motivation, Organizational Culture, Organizational Commitment.
Co-Authors Aidil Putra Edy Terdjo Galeh Sari Muhammad Hardi Simanjuntak, Rudyanto