REVIU: Accounting, Business & Organizations
Vol. 2 No. 1 (2026): Vol 2 No 1 2026

Designing a Community-Driven Circular Value Chain for Plastic Upcycling in Indonesia’s TPS 3R Systems

Putra, Indra Lukmana (Unknown)
Candrawati, Triesti Candrawati (Unknown)
uspitasari, Peni (Unknown)
Oktora, Yekie Senja (Unknown)
Junus, Mohammad (Unknown)



Article Info

Publish Date
26 Apr 2026

Abstract

Research Objective – To design an integrated Circular Value Chain Model for upcycling plastic waste through community-based TPS 3R systems, enhancing economic value, social impact, and environmental sustainability. Research       Method - Mixed-methods approach: qualitative case study with in-depth interviews, field observations, and document analysis at TPS 3R Basama; quantitative simulation for economic feasibility (NPV, IRR, Payback Period) and environmental impact estimation. Research Findings – An applicable Circular Value Chain Model for TPS 3R that identifies existing barriers (technical, institutional, market), with simulations of economic value added and landfill residue reduction through upcycling into high-value products. ​Theoretical and Policy Implications – Theoretically strengthens circular economy frameworks by adapting plastic packaging waste supply chains community level upcycling; policy-wise, models for local governments to integrate TPS 3R into sustainable waste management strategies, supporting SDGs 11, 12, and 13. Research Novelty – Develops a context-specific Circular Value Chain Model for TPS 3R in Indonesia, addressing gaps value chains for plastic upcycling—transforming linear waste management into community-driven circular economies with validated prototypes

Copyrights © 2026






Journal Info

Abbrev

rabo

Publisher

Subject

Economics, Econometrics & Finance

Description

Reviu Accounting, Business & Organizations (RABO) is a journal that discusses the relationship between accounting and business as well as organizations. This journal broadly interprets accounting, including business processes, human behavior, organizational structure, and processes and institutions, ...