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ADE IRMA ANGGRAENI
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JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI
Published by Universitas Jenderal Soedirman
ISSN : 14109336     EISSN : 2620     DOI : https://doi.org/10.32424/1.jame.
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi, Manajemen dan Ekonomi is bi-annually peer-reviewed journal issued by Faculty of Economics and Business, Universitas Jenderal Soedirman. JAME aims to be the media for publishing empirical issues related to accounting, management, and economics studies. JAME invites manuscripts in the various topics but not limited to, functional areas of accounting, management economics, including behavioral accounting, financial accounting, public sector accounting, marketing management, finance management, operation management, human resource management and economic development. JAME main objective is disseminating empirical issues in accounting, management and economics issues to the broad audiences such as, but not exclusive to academicians, graduate students and business practitioners.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol 28 No 1 (2026): January-June 2026" : 5 Documents clear
Financial Incentive Policy to Encourage Circular Economy of MSMEs in Rural Areas Nurranti, Sofyana; Jati, Dian Purnomo
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 28 No 1 (2026): January-June 2026
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2026.28.1.17338

Abstract

This study aims to analyze various financial incentive policies that can be utilized to promote the implementation of circular economy practices among Micro, Small, and Medium Enterprises (MSMEs) in rural areas. Using a descriptive qualitative approach based on literature review, the research examines the effectiveness of various incentive mechanisms such as tax subsidies, low-interest microcredit, revolving village funds, and public-private partnerships implemented in Indonesia and ASEAN countries. The study also evaluates the challenges faced in the implementation of these policies and identifies the prerequisites for the successful deployment of financial incentives in supporting circular economy innovations among rural MSMEs. Findings indicate that appropriately designed financial incentives not only enhance MSMEs' interest in adopting circular business models but also strengthen multisectoral collaboration toward achieving sustainable rural economic development. This research provides practical recommendations on effective incentive policy design and underscores the crucial role of fiscal policies and institutional collaborations in accelerating the transition to a circular economy.
Exploring the Role of Financial Literacy as a Catalyst for Circular Economy Adoption in Rural MSMEs in Indonesia and ASEAN Salam, Muhammad Ibnu; Najmudin, Najmudin
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 28 No 1 (2026): January-June 2026
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2026.28.1.17369

Abstract

This study aims to explore financial literacy as a key catalyst for accelerating the adoption of the circular economy among Micro, Small, and Medium Enterprises (MSMEs) in rural areas of Indonesia and ASEAN countries. Employing a descriptive qualitative approach through a literature review, the research specifically identifies the relationship between the financial literacy levels of MSME owners and their readiness to implement circular economy innovations. Key aspects discussed include financial management understanding, capacity to access alternative funding sources, and challenges in integrating sustainability principles into everyday business practices. The literature review indicates that low financial literacy significantly hinders rural MSMEs' green investment decisions, while enhancing financial literacy is shown to strengthen MSMEs' capacity to effectively and sustainably adopt circular economy practices. The study underscores the importance of financial education strategies and community-based support programs as strategic initiatives that should be reinforced by government policies and multisectoral collaboration to ensure sustainable rural economic development in Indonesia and the ASEAN region.
Equipment Efficiency Analysis of Espresso Machine Using the Overall Equipment Effectiveness (OEE) Method and Total Productive Maintenance (TPM) Approach Azizah, Ni Matul; Dermawan, Rizky; Azhar, Ratih Mukti
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 28 No 1 (2026): January-June 2026
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2026.28.1.17993

Abstract

This study aims to evaluate the equipment efficiency of a La Marzocco espresso machine at Kopi Anak Monopole Coffee Shop by employing the Overall Equipment Effectiveness (OEE) method and the Total Productive Maintenance (TPM) framework. The analysis measures machine performance through three main OEE components: availability, performance, and quality. A quantitative approach was used by collecting eight months of observational data (December 2024–July 2025), including operational time, downtime, setup duration, and the quantity of both good and defective outputs. Data interpretation involved OEE computation, the Six Big Losses framework, Pareto prioritization, and Fishbone root-cause analysis. Findings indicate that before TPM implementation, the espresso machine achieved an average OEE of 30.25%, dominated by idling and minor stoppages (65.61%). After TPM was applied, the OEE increased to 31.01%, showing measurable improvement in machine reliability and operator awareness. The study highlights that the adoption of TPM principles in small-scale coffee shops can enhance operational discipline and efficiency, offering both theoretical and practical insights for service oriented businesses.
Analysis Analysis of the Implementation of Internal Control in Productive Waqf Management (Case Study: Nazir Waqf Mata Air) Afifah, Azahra Nur; Susilowati, Dewi; Budiarti, Laeli
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 28 No 1 (2026): January-June 2026
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2026.28.1.18228

Abstract

This study aims to analyze the application of COSO-based internal control at Nazir Waqf Mata Air and to identify the obstacles encountered in its implementation. The study uses a qualitative method with a case study approach. Data are collected through in-depth interviews, observation, and documentation. The informants in this study consist of four individuals who are directly involved in managing productive waqf assets at Nazir Waqf Mata Air. The results show that, overall, the implementation of COSO-based internal control at Nazir Waqf Mata Air is carried out effectively. The obstacles encountered in the implementation of internal control are related to limited human resources and the underutilization of technology.
Dari Kepuasan hingga Loyalitas: Menjelajahi Bagaimana Kualitas Layanan, Harga Wajar, dan Suasana Toko Mempengaruhi Belanja Pelanggan Sunarjo, Wenti Ayu; Nurhayati, Siti; Prasetiani, Titi Rahayu; Ilmiani, Amalia; Sabana, Choliq; Dang, Vu Hung; Fahmi, Laela Nur
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 28 No 1 (2026): January-June 2026
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2026.28.1.18347

Abstract

This study investigates the influence of service quality, price fairness, and store atmosphere on customer loyalty through the mediating role of customer satisfaction, using Indomaret customers in Pekalongan City as the research context. Employing a quantitative research design with 120 respondents selected through purposive sampling, data were collected via structured questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling. The result in this study are (1) service quality have a positive insignificant effect on customer satisfaction, (2) price fairness have a positive insignificant effect on customer satisfaction, (3) store atmosphere have a positive insignificant effect on customer satisfaction, (4) service quality have a positive insignificant effect on customer loyalty, (5) price fairness have a positive insignificant effect on customer loyalty, (6) store atmosphere have a positive insignificant effect on customer loyalty, (7) customer satisfaction have a positive insignificant effect on customer loyalty, (8) customer satisfaction is able to mediate the relationship service quality on customer loyalty, (9) price fairness is able to mediate the relationship service quality on customer loyalty, (10) store atmosphere is able to mediate the relationship service quality on customer loyalty. These findings indicate that high-quality service, fair pricing, and a pleasant store environment are essential in creating satisfied and loyal customers in the retail industry. The study contributes to understanding consumer behavior in the modern retail sector and offers managerial implications for retail operators to strengthen customer relationships through continuous improvement in service delivery, pricing transparency, and store ambiance.

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