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Yunia Oktari
Universitas Buddhi Dharma
Agriculture, Biological Sciences & Forestry Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Nursing Public Health Social Sciences Transportation Other

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Eco-Efficiency Assessment of Circular Economy Strategies in Indonesian Textile Manufacturing Process Yanti, Lia Dama; Jatiningrum, Citrawati; Oktari, Yunia
Jurnal ASET (Akuntansi Riset) Vol 18, No 1 (2026): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2026
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v18i1.98654

Abstract

This study investigates the effectiveness of circular economy strategies in textile manufacturing and seeks to formulate a process-level eco-efficiency evaluation framework incorporating Life Cycle Assessment (LCA), Life Cycle Costing (LCC) and Overall Equipment Effectiveness (OEE). The research analyzes a medium-scale textile facility in West Java, Indonesia, using a gate-to-gate framework in order to assess three intervention scenarios of renewable energy adoption, recycled materials, and a hybrid of both. The data reveal that the integrated scenario provides a significant uplift of Environmental Performance (EP), Value Performance (VP), and Extended Eco-Efficiency (EEP) up to 260% of its baseline figures. The results indicate that dual interventions provide complementary effects due to carbon emissions cut and reduced life cycle costs while remaining operationally effective. Methodologically, the study operationalizes a multi-dimensional eco-efficiency indicator at a micro-process level to yield quantitative support of sustainability strategies in manufacturing. Moreover, the methodology provides a solution to the practical implications by offering an integrated model for assessing cost-effective circular practices, particularly in developing country contexts.
Co-Authors Adith Tirta Cahya Aditiya Hermawan Ajay Susanto Amelia Ubu Mukin Andrew Liantanu Aprilyanti, Rina Ardy Ardy Benyamen Minggus Melatnebar Benyamin Melatnebar Wuarmanuk Chandra, Yopie Citrawati Jatiningrum Dama Yanti, Lia Eugenius Laluur Farrid Addy Sumantri Hendra Hendra Jeni Jenni Jenni Jenni Jenni, Jenni Joceline Suhangita Kito Kurniawan Lia Dama Yanti Liugowati Liugowati maria denastri sarimin Melatnebar, Benyamin Nelfin Nofrianti Lase Nurwijayanti Peng Wi Purnama, Marselia purnama, octavianti RIKI RIKI, RIKI Rina Aprilyanti Rini Novianti Rini Novianti Selfiyan Suhendri Suhendri Susanti, Metta Tri Angreni Tri Angreni Trida Trida Vinna, Vinna Violetta Vivin Hanitha Yana, Donny Yanti, Lia Dama Yo Ceng Giap Yohanes Rendi Ananda Eko Yopie Chandra Yusuf Kurnia, Yusuf