http://putrajawa.co.id/ojs/index.php/jebmass/issue/feed 2026-09-02T07:01:30+00:00 Amin Sadiqin , SE.,MM.,Ak.,ACPA admin@putrajawa.co.id Open Journal Systems <div class="deskripsi"> <ol> <li>Journal Title: <a href="http://putrajawa.co.id/ojs/index.php/jebmass">Journal of Economics, Business, Management, Accounting And Social Sciences (JEBMASS) </a></li> <li>Initials: JEBMASS</li> <li>Frequency: Bimonthly ( January, March, May, July, September, November )</li> <li>Print ISSN: <strong>-</strong></li> <li>Online ISSN: <a href="https://issn.brin.go.id/terbit/detail/20230227191690716">2986-3546</a></li> <li>Editor in Chief: Amin Sadiqin , SE.,MM.,Ak.,ACPA</li> <li>DOI Prefix: 10.63200</li> <li>Publisher: PUTRA JAWA PUBLISHER</li> </ol> </div> <p style="text-align: justify;"><strong>Journal of Economics, Business, Management, Accounting And Social Sciences (JEBMASS) </strong>offers a theoretical and practical scientific discourse on accounting, business, management, and economic concerns. The themes covered in the articles published in this publication range from the outcomes of specific conceptual analyses and critical evaluations to empirical research. Contributions from social, organizational, and philosophical elements of accounting, business, management, and economic studies are also welcome at the journal.</p> <p>The mission of JEBMASS is to advance and encourage creative thinking in the fields of accounting, business, management, and economics. The publication disseminates contemporary research projects and activities from academicians and practitioners in order to build networks and new connections among scholars and to foster innovative thinking and application-focused problems.<br /><br /><strong>Download the template &gt;&gt; <a title="TEMPLATE" href="https://drive.google.com/uc?export=download&amp;id=1RvVmULPVHLBt6cZPhYHLuEso-CZ6nKSV">HERE</a></strong></p> http://putrajawa.co.id/ojs/index.php/jebmass/article/view/276 2026-09-02T07:01:30+00:00 Ari ari.susanto@stiemahardhika.ac.id

<p><em>This study explores how local micro, small, and medium enterprises (MSMEs) in Surabaya transform waste streams into economic value and identify revenue-creation strategies that emerge from circular-economy practices. An exploratory qualitative desk-research design was used by synthesizing peer-reviewed studies, municipal documents, and documented local initiatives published mainly between 2018 and 2026. Evidence was coded across six dimensions: waste input, circular practice, product or service output, value proposition, revenue mechanism, and ecosystem support. The findings show four recurring circular practices: material recovery and aggregation, upcycling into consumer products, community-based waste-bank intermediation, and bioconversion of organic residues. Economic value is captured through direct product sales, margins from sorted-material aggregation, service and training income, and avoided material or disposal costs. Surabaya's waste-management ecosystem, including waste banks, community groups, local government, universities, and CSR partners, strengthens access to materials and markets. However, inconsistent product quality, limited processing capacity, weak demand for recycled goods, and fragmented financial records constrain scaling. The study proposes a value-capture pathway linking reliable waste supply, transformation capability, market differentiation, and diversified revenue streams</em></p>

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