https://jurnal.updkediri.ac.id/index.php/jumba <div class="description"> <p><strong>JUMBA (Jurnal Manajemen, Bisnis, dan Akuntansi)</strong> adalah sebuah jurnal yang dipublikasikan di Universitas Pawyatan Daha untuk mahasiswa dan juga masyarakat umum. JUMBA memuat berbagai artikel dengan kategori keilmuan Manajemen, Bisnis, dan Akuntansi.</p> </div> Universitas Pawyatan Daha id-ID JUMBA (Jurnal Manajemen, Bisnis, dan Akuntansi) 2828-8815 https://jurnal.updkediri.ac.id/index.php/jumba/article/view/156 <p class="s14"><span class="s12">Penelitian</span> <span class="s12">ini</span> <span class="s12">bertujuan</span> <span class="s12">untuk</span> <span class="s12">menelaah</span> <span class="s12">pengaruh</span><span class="s12">kebijakan</span> <span class="s12">kenaikan</span><span class="s12"> Pajak </span><span class="s12">Pertambahan</span><span class="s12"> Nilai (PPN) </span><span class="s12">dari</span><span class="s12"> 11% </span><span class="s12">menjadi</span><span class="s12"> 12% </span><span class="s12">terhadap</span> <span class="s12">pola</span> <span class="s12">konsumsi</span> <span class="s12">rumah</span><span class="s12">tangga</span> <span class="s12">menengah</span><span class="s12"> di Kota Kediri. </span><span class="s12">Penelitian</span> <span class="s12">ini</span><span class="s12">menggunakan</span> <span class="s12">pendekatan</span> <span class="s13">literature review</span> <span class="s12">dengan</span><span class="s12">metode</span> <span class="s12">analisis</span> <span class="s12">isi</span><span class="s12"> (</span><span class="s13">content analysis</span><span class="s12">) dan </span><span class="s12">analisis</span><span class="s12">deskriptif</span> <span class="s12">komparatif</span> <span class="s12">berdasarkan</span><span class="s12"> data </span><span class="s12">sekunder</span><span class="s12">. </span><span class="s12">Sumber</span><span class="s12"> data </span><span class="s12">meliputi</span> <span class="s12">publikasi</span><span class="s12"> Badan Pusat </span><span class="s12">Statistik</span><span class="s12">(BPS), </span><span class="s12">laporan</span> <span class="s12">kebijakan</span> <span class="s12">fiskal</span><span class="s12"> Kementerian </span><span class="s12">Keuangan</span> <span class="s12">Republik</span><span class="s12"> Indonesia, </span><span class="s12">serta</span> <span class="s12">berbagai</span> <span class="s12">artikel</span><span class="s12">ilmiah</span><span class="s12"> yang </span><span class="s12">relevan</span> <span class="s12">dengan</span> <span class="s12">topik</span> <span class="s12">penelitian</span><span class="s12">. Hasil </span><span class="s12">analisis</span> <span class="s12">menunjukkan</span> <span class="s12">bahwa</span> <span class="s12">peningkatan</span> <span class="s12">tarif</span><span class="s12"> PPN </span><span class="s12">berdampak</span><span class="s12"> pada </span><span class="s12">kenaikan</span> <span class="s12">harga</span> <span class="s12">barang</span><span class="s12"> dan </span><span class="s12">jasa</span><span class="s12">, </span><span class="s12">terutama</span><span class="s12"> pada </span><span class="s12">sektor</span><span class="s12"> non-</span><span class="s12">pokok</span> <span class="s12">seperti</span> <span class="s12">restoran</span><span class="s12">, </span><span class="s12">transportasi</span><span class="s12">, </span><span class="s12">serta</span> <span class="s12">jasa</span> <span class="s12">perawatan</span> <span class="s12">pribadi</span><span class="s12">. </span><span class="s12">Kondisi</span> <span class="s12">ini</span><span class="s12">mendorong</span> <span class="s12">terjadinya</span> <span class="s12">pergeseran</span> <span class="s12">pola</span> <span class="s12">konsumsi</span><span class="s12">rumah</span> <span class="s12">tangga</span> <span class="s12">menengah</span> <span class="s12">dari</span> <span class="s12">pengeluaran</span> <span class="s12">barang</span><span class="s12">sekunder</span> <span class="s12">ke</span> <span class="s12">kebutuhan</span><span class="s12"> primer. Data BPS </span><span class="s12">memperlihatkan</span> <span class="s12">bahwa</span> <span class="s12">tingkat</span> <span class="s12">inflasi</span> <span class="s13">year-on-year</span><span class="s12">Kota Kediri </span><span class="s12">sepanjang</span> <span class="s12">tahun</span><span class="s12"> 2025 </span><span class="s12">mengalami</span><span class="s12">fluktuasi</span><span class="s12">, </span><span class="s12">yaitu</span><span class="s12"> 0,54% pada Januari, </span><span class="s12">deflasi</span><span class="s12"> 0,04% pada Maret, dan </span><span class="s12">meningkat</span> <span class="s12">menjadi</span><span class="s12"> 1,08% pada Mei. </span><span class="s12">Dinamika</span> <span class="s12">tersebut</span> <span class="s12">menggambarkan</span> <span class="s12">adanya</span><span class="s12"> proses </span><span class="s12">penyesuaian</span> <span class="s12">konsumsi</span> <span class="s12">masyarakat</span> <span class="s12">terhadap</span> <span class="s12">perubahan</span><span class="s12">harga</span> <span class="s12">pasca</span> <span class="s12">penerapan</span> <span class="s12">tarif</span> <span class="s12">pajak</span> <span class="s12">baru</span><span class="s12">. </span><span class="s12">Walaupun</span><span class="s12">dampak</span> <span class="s12">penurunan</span> <span class="s12">daya</span> <span class="s12">beli</span> <span class="s12">bersifat</span> <span class="s12">sementara</span><span class="s12">, </span><span class="s12">kebijakan</span> <span class="s12">ini</span> <span class="s12">memerlukan</span> <span class="s12">langkah</span> <span class="s12">pendukung</span> <span class="s12">berupa</span><span class="s12">pengendalian</span> <span class="s12">harga</span><span class="s12"> dan </span><span class="s12">pemberian</span> <span class="s12">subsidi</span><span class="s12"> yang </span><span class="s12">tepat</span><span class="s12">sasaran</span> <span class="s12">guna</span> <span class="s12">menjaga</span> <span class="s12">stabilitas</span> <span class="s12">ekonomi</span> <span class="s12">masyarakat</span><span class="s12">menengah</span><span class="s12">. </span><span class="s12">Secara</span> <span class="s12">keseluruhan</span><span class="s12">, </span><span class="s12">kenaikan</span> <span class="s12">tarif</span><span class="s12"> PPN </span><span class="s12">meningkatkan</span> <span class="s12">penerimaan</span><span class="s12"> negara, </span><span class="s12">namun</span> <span class="s12">secara</span><span class="s12">bersamaan</span> <span class="s12">menekan</span> <span class="s12">daya</span> <span class="s12">beli</span><span class="s12"> dan </span><span class="s12">mengubah</span> <span class="s12">struktur</span><span class="s12">konsumsi</span> <span class="s12">rumah</span> <span class="s12">tangga</span><span class="s12"> di </span><span class="s12">tingkat</span> <span class="s12">daerah</span><span class="s12">. Oleh </span><span class="s12">karena</span><span class="s12">itu</span><span class="s12">, </span><span class="s12">perumusan</span> <span class="s12">kebijakan</span> <span class="s12">fiskal</span> <span class="s12">perlu</span><span class="s12">mempertimbangkan</span> <span class="s12">keseimbangan</span> <span class="s12">antara</span> <span class="s12">tujuan</span><span class="s12">peningkatan</span> <span class="s12">penerimaan</span> <span class="s12">pajak</span><span class="s12"> dan </span><span class="s12">perlindungan</span><span class="s12">kesejahteraan</span> <span class="s12">masyarakat</span><span class="s12">.</span></p> <p class="s14"><span class="s11">Kata </span><span class="s11">Kunci</span><span class="s11">:</span><span class="s12"> Pajak </span><span class="s12">Pertambahan</span><span class="s12"> Nilai, </span><span class="s12">Konsumsi</span><span class="s12">Rumah </span><span class="s12">Tangga</span><span class="s12">, </span><span class="s12">Inflasi</span><span class="s12">, Daya Beli, Kota Kediri</span></p> Ferdina Oktaviani putri ervi indriyani Kanistha Edria Belinda Afryanda Inayatuz Zahra Hak Cipta (c) 2025 JUMBA (Jurnal Manajemen, Bisnis, dan Akuntansi) https://creativecommons.org/licenses/by/4.0 2025-11-15 2025-11-15 4 2 8 17 https://jurnal.updkediri.ac.id/index.php/jumba/article/view/169 <p>Kinerja Pegawai&nbsp; akan terpenuhi apabila didukung oleh variabel budaya kerja &nbsp;pegawai. Penelitian bertujuan&nbsp; untuk mengetahui hubungan budaya kerja terhadap kinerja pegawai pada Kantor&nbsp; Bank Perkreditan Rakyat di Kediri. . Responden&nbsp; dalam penelitian ini sebanyak 48 responden. Sampel ditentukan menggunakan teknik slovin. Analisis data menggunakan uji validitas, uji realibilitas dan analisis responden. Hasil penelitian menunjukkan bahwa hubungan budaya kerja terhadap kinerja pegawai berpengaruh signifikan terhadap kinerja pegawai. Variabel bebas yaitu&nbsp; budaya kerja berkontribusi 89%.terhadap variabel terikat yaitu kinerja pegawai.</p> <p>&nbsp;</p> <p>Kata kunci : Budaya Kerja, Kinerja Pegawai, Responden, Teknik Slovin</p> <p>&nbsp;</p> Sri Utami Hanggondosari Hendra Kusuma Nur Dina Riyanah Yanuar Eka Nugraha Hak Cipta (c) 2025 JUMBA (Jurnal Manajemen, Bisnis, dan Akuntansi) https://creativecommons.org/licenses/by/4.0 2025-11-15 2025-11-15 4 2 1 7