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Volume 28, Issue 1, 2026 of the Journal of Accounting, Management, and Economics presents six articles exploring sustainability, financial management, and operational efficiency. Key themes include the role of financial incentives and literacy in accelerating circular economy practices among rural MSMEs, alongside an analysis of internal control systems within waqf institutions and the determinants of corporate cash holdings in the consumer goods sector. Additionally, the volume examines the drivers of customer loyalty in the modern retail industry and evaluates equipment efficiency in the service sector through the implementation of Total Productive Maintenance (TPM).

DOI: https://doi.org/10.32424/1.jame.2026.28.1

Published: 2026-01-12

Articles

Financial Incentive Policy to Encourage Circular Economy of MSMEs in Rural Areas

Sofyana Nurranti, Dian Purnomo Jati

1-8

DOI: https://doi.org/10.32424/1.jame.2026.28.1.17338
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From Satisfaction to Loyalty: Exploring How Service Quality, Fair Pricing, and Store Atmosphere Influence Customer Shopping

Wenti Ayu Sunarjo, Siti Nurhayati, Titi Rahayu Prasetiani, Amalia Ilmiani, Choliq Sabana, Vu Hung Dang, Laela Nur Fahmi

9-23

DOI: https://doi.org/10.32424/1.jame.2026.28.1.18347
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Exploring the Role of Financial Literacy as a Catalyst for Circular Economy Adoption in Rural MSMEs in Indonesia and ASEAN

Muhammad Ibnu Salam, Najmudin Najmudin

24-30

DOI: https://doi.org/10.32424/1.jame.2026.28.1.17369
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Analysis Analysis of the Implementation of Internal Control in Productive Waqf Management (Case Study: Nazir Waqf Mata Air)

Azahra Nur Afifah, Dewi Susilowati, Laeli Budiarti

31-43

DOI: https://doi.org/10.32424/1.jame.2026.28.1.18228
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Equipment Efficiency Analysis of Espresso Machine Using the Overall Equipment Effectiveness (OEE) Method and Total Productive Maintenance (TPM) Approach

Ni Matul Azizah, Rizky Dermawan, Ratih Mukti Azhar

44-50

DOI: https://doi.org/10.32424/1.jame.2026.28.1.17993
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Determinants of Corporate Cash Holdings in The Consumer Goods Sector in Indonesia

Wikan Ayudha Prana, Farah Margaretha Leon

51-58

DOI: https://doi.org/10.32424/1.jame.2026.28.1.19424
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