Srie Nuning Mulatsih, Anna Sofia Atichasari, Asep Marfu, Agung Purwanto, Dwi Atmanto, Ahmad Husen, Arita Marini, Suwaib Amiruddin, Heri Sapari Kahpi, Septantri Shinta Wulandari
This study examines the roles of Circular Economy (CE) and Energy Accounting (EA) in promoting Industrial Waste Utilization (IWU), Energy Efficiency (EE), and Ecosystem Restoration (ER) in the industrial context of Banten, Indonesia. Grounded in Systems Theory, Industrial Ecology, and Sustainability Accounting Theory, the research integrates structural and informational interventions with process-level mechanisms to understand their environmental implications. Using a cross-sectional survey (N = 271), data were analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM), incorporating confirmatory tetrad analysis, PLS predict, Harman’s single-factor test, and Importance-Performance Map Analysis (IPMA) to ensure robustness. Results indicate that CE positively influences IWU and EE, which in turn mediate the relationship between CE and ER, highlighting the importance of operational pathways. In contrast, EA significantly improves IWU but does not directly enhance EE or ER, suggesting that informational interventions alone may be insufficient to achieve efficiency gains. Both IWU and EE are positively associated with ER, though contextual factors and implementation maturity may affect outcomes. The study contributes to theoretical debates by differentiating structural and informational interventions and underscores the conditional role of process-level mechanisms in translating sustainability strategies into ecological improvements. The findings provide evidence-based insights for policymakers and industrial managers to prioritize CE practices while integrating EA with operational and technological measures to support environmental performance. Limitations related to cross-sectional design, perceptual measurement, and contextual specificity are acknowledged. © The Author(s), under exclusive licence to Springer Nature Switzerland AG 2026.
Universitas Islam Syekh-Yusuf, Tangerang, Indonesia; Universitas Negeri Jakarta, Jakarta, Indonesia; Universitas Sultan Ageng Tirtayasa, Serang, Indonesia; Universitas Banten, Serang, Indonesia; Universitas Primagraha, Serang, Indonesia
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