International Journal of Language Education Volume 9. Number 2, 2025, pp. ISSN: 2548-8457 (Prin. 2548-8465 (Onlin. Doi: https://doi. org/10. 26858/ijole. Integrating Learning Media for Language and Literacy Development: Educational Impact and Economic Evaluation of Recycled Paper Production Rusi Rusmiati Aliyyah Universitas Djuanda. Indonesia Email: rusi. rusmiati@unida. Martin Roestamy Universitas Djuanda. Indonesia Email: martin. roestamy@unida. Siti Pupu Fauziah Universitas Djuanda. Indonesia Email: siti. fauziah@unida. Irman Suherman Universitas Djuanda. Indonesia Email: irman. suherman@unida. Abdul Kholik Universitas Djuanda. Indonesia Email: abdul. kholik@unida. Warizal Universitas Djuanda. Indonesia Email: warizal@unida. Received: 3 April 2023 Reviewed: 3 March 2025-24 May 2025 Accepted: 4 June 2025 Published:30 June 2025 Abstract This study investigates the development and integration of literacy tree learning media as an innovative educational tool for enhancing language and literacy development among elementary school students. The research emphasizes the role of literacy tree learning media in promoting reading, writing, and language comprehension within classroom settings. Alongside its pedagogical benefits, the study includes an economic evaluation of producing the literacy tree learning media using recycled paper, highlighting both its cost-effectiveness and environmental sustainability. The economic assessment covers key factors such as production costs, labor, and material expenses, demonstrating that literacy tree learning media offers a practical, affordable, and sustainable solution for educational institutions. By combining educational Vol. No. 2, 2025 Aliyyah. Roestamy. Fauziah. Suherman. Kholik. Warizal, & Hakim innovation with economic feasibility, this study provides valuable insights for schools seeking to improve literacy and language outcomes while contributing to resource conservation and environmental Keywords: Economic evaluation. Feasibility study. Learning media. Literacy tree. Paper recycling. Introduction Language and literacy development are foundational elements in early education, shaping studentsAo abilities to communicate, comprehend, and engage critically with the world around them (Condie & Pomerants, 2. In primary education, fostering reading and writing skills is essential for academic success and lifelong learning (Eryilmaz et al. , 2. One effective approach to enhancing these skills is the use of learning media, tools, and resources designed to support and enrich the educational process (Peya-Ayala, 2021. Wang, 2024. Farida, 2. Among these, literacy tree media has emerged as an innovative strategy for promoting literacy and language learning, particularly in elementary school classrooms. Many reports regarding literacy have been well-documented (Zukmadini et al. , 2024. Farokhah et al. , 2025. Hendrayanto et al. , 2022. Millatina et al. , 2022. Mulya et al. , 2023. Nugraha. Literacy tree media refers to a visual and interactive display, often designed in the form of a tree, where students can engage in activities related to reading and writing. This medium serves not only as a decorative classroom element but also as a functional tool that encourages active participation, motivation, and engagement in literacy tasks (Suryawati et al. , 2. Studies have shown that incorporating such media into classroom environments can significantly enhance studentsAo literacy experiences by creating a more interactive and stimulating learning atmosphere (Delgadova, 2015. Condie & Pomerantz, 2020. Meldawati et al. , 2. Beyond its educational benefits, the production of literacy tree media presents an opportunity to align sustainability with educational practices. In recent years, there has been growing concern over environmental sustainability and resource conservation, particularly concerning paper waste (Fatimah et al. , 2. Integrating recycled paper into the production of literacy tree media not only reduces environmental impact but also provides a cost-effective solution for schools. This approach supports green education initiatives, encouraging both environmental awareness and literacy development among students. Paper waste generates quite a lot, reaching 10% of the total amount of waste (Pasang et al. Rajput et al. , 2. This is because the need for paper is still high in Indonesia (Fatimah et , 2. To reduce this, a paper recycling process can be carried out (Kuo et al. , 2021. Susilawati & Kanowski, 2. Paper recycling involves processing unused paper into new, reusable paper (Kuo et al. , 2021. Lei et al. , 2. Depending on the fiber, this process can be repeated five to seven times. However, if the fibers are too short, the recycling process can no longer be carried out (Raut et al. , 2012. Villanueva & Wenzel, 2. In Indonesia, the results of waste recycling can also be used for learning media, including the creation of literacy trees (Fatimah et al. , 2. Teachers can practice reading and writing activities through the literacy tree before learning begins (Delgadova, 2. Therefore, the literacy tree from waste recycling can be a profitable medium for schools and their environment to reduce paper waste (Villanueva and Wenzel, 2007. Pivnenko et al. , 2015. Rahman et al. , 2014. Ahmadi and Al-Khaja, 2. Research on the use of paper recycling has been widely carried out (Pivnenko et al. , 2015. Ervasti et al. , 2. The results of the research on techno-economic analysis are explained in elsewhere (Pathak et al. , 2021. Aykut & Terzi, 2020. Krishnamoorthy et al. , 2022. Syahrudin et al. , 2026. Apriliani et al. , 2026. Sesrita et al. , 2025. Samsuri et al. , 2025. Rachmadhani and Priyono, 2024. Maratussolihah et al. , 2022. Vol. No. 2, 2025 International Journal of Language Education Elia et al. , 2. While previous research has explored the technoeconomic feasibility of paper recycling, there is limited research on how recycled materials can be effectively integrated into learning media like literacy trees. Furthermore, few studies assess the economic implications of producing such media in the context of educational settings. This study aims to examine the educational impact of literacy tree media on language and literacy development in elementary schools while also conducting an economic evaluation of producing these media using recycled paper. The study provides a dual perspective, highlighting both the pedagogical effectiveness and the cost-efficiency of literacy tree media production. combining educational innovation with sustainable practices, this research contributes to the advancement of resource-efficient teaching tools. It offers practical insights for school administrators, educators, and policymakers seeking to enhance literacy outcomes while promoting environmental responsibility. The research aims to analyze the results of technical and economic analysis of paper waste production used for the manufacture of literacy tree media. The novelty in this study not only illustrates the existence of renewable technology in converting paper waste into value-added products, but it can also provide an overview of the potential economic impact of this research process. Literature review Language and literacy development in primary education Language acquisition and literacy development are central to primary education, forming the basis for studentsAo academic growth and social participation. Literacy encompasses not only the ability to read and write but also the development of critical thinking, comprehension, and communication skills (Delgadova, 2015. Suprayogi et al. , 2. Language skills, including listening, speaking, reading, and writing, are interconnected, and their development during the early years of schooling significantly influences future academic success. Educational researchers emphasize that interactive and engaging learning environments play a critical role in promoting literacy skills (Condie & Pomerantz, 2. Tools such as learning media help foster student motivation and active participation, which are essential in supporting language learning and literacy acquisition (Daryanes et al. , 2023. Ramdani et al. , 2. Literacy in elementary school can help develop students' language skills because it can attract attention and create an active and fun learning atmosphere (Winarni et al. , 2020. Feiyue. Sinaga et al. , 2020. Kurniawan et al. , 2024. Matteo, 2. The elementary school curriculum emphasizes that before learning begins, students can read books for 15 minutes and present the results of the reading to develop children's language skills from an early age (Marmoah & Poerwanti, 2. The role of literacy tree media Literacy Tree Media has emerged as a creative and effective approach to enhancing literacy Designed as a visual representation . ypically a tree where students can display their reading achievements, writing tasks, or vocabular. , this medium encourages student engagement in literacy activities. Such interactive tools stimulate interest and provide a sense of ownership over learning, fostering both intrinsic motivation and collaborative learning. While several studies have highlighted the benefits of interactive media in literacy education, limited research focuses specifically on literacy tree media. However, the concept aligns with broader findings that visual and kinesthetic learning tools enhance studentsAo reading and Vol. No. 2, 2025 Aliyyah. Roestamy. Fauziah. Suherman. Kholik. Warizal, & Hakim writing abilities. These tools not only support cognitive engagement but also create positive emotional connections to learning activities, improving literacy outcomes. Literacy tree learning media can help increase reading interest in elementary school (Saputri & Wiranti, 2. because students are invited to be creative and actively develop reading materials according to their imagination in carrying out learning in the classroom. Sustainable practices in educational media In addition to its pedagogical value, literacy tree media can contribute to environmental sustainability through the use of recycled materials. Paper waste remains a significant environmental challenge, especially in countries like Indonesia, where it constitutes approximately 10% of total waste (Fatimah et al. , 2020. Pasang et al. , 2007. Cardoso et al. , 2. Recycling paper into educational media presents an opportunity to reduce waste while fostering green awareness among students. Studies on paper recycling have primarily focused on its industrial applications and economic feasibility. For instance, developed a circular economy model for recycling paper packaging, highlighting the potential for resource conservation and cost reduction. However, limited attention has been given to applying these practices in the education sector, specifically in the production of learning media such as literacy tree displays. Economic evaluation of educational tools Evaluating the economic feasibility of producing educational tools is essential for ensuring their scalability and sustainability. Technoeconomic analyses in other industries (Krishnamoorthy et al. , 2. offer frameworks for assessing production costs, labor requirements, and investment Applying similar models to literacy media production enables schools to balance educational innovation with budgetary constraints. By integrating recycled paper into the production of literacy tree media, schools can achieve both educational and economic benefits, making the initiative cost-effective and This dual focus aligns with Sustainable Development Goals (SDG. and promotes environmental responsibility within educational settings (Ragadhita et al. , 2025. Maryanti et al. Synthesis Existing literature highlights the importance of interactive learning tools for literacy development and the potential of recycling practices for environmental sustainability. However, limited studies have combined these two perspectives, particularly regarding the design, implementation, and economic evaluation of literacy tree media. This study addresses this gap by exploring how literacy tree media, produced using recycled paper, can enhance language and literacy skills while ensuring cost-effectiveness and sustainability. The process of making paper recycling into literacy trees can be done by remaking paper waste into useful paper. Paper recycling is done through . paper collection, . paper sorting, . Enumeration and pulping (Slurry Proces. , . paper formation, and . Furthermore, to produce new paper from waste paper, a dilution process is carried out . ispensing dissolved water to waste pape. , grinding . rinding paper that has been soaked in water until it becomes pul. , extraction . ixing vinegar and dyestuff into a pulp mixtur. Filtration . iltering pulp using wood molds, drying . rying the printed paper. Thus, it is ready for production. Figure 1 explains the paper recycling production process. Vol. No. 2, 2025 International Journal of Language Education Figure 1. Paper recycling production process. Method Research design This study employed a descriptive research design combining qualitative and quantitative approaches to examine the educational impact of literacy tree media and assess the economic feasibility of its production using recycled paper. The research was conducted in two phases: A Educational Implementation: Focused on the design, integration, and observation of literacy tree media in elementary school classrooms to evaluate its role in enhancing language and literacy skills. A Economic Evaluation: Conducted an economic assessment of producing literacy tree media, focusing on cost analysis related to raw materials, labor, and production capacity. Detailed information regarding this analysis is reported elsewhere (Fiandini and Nandiyanto, 2. Participants The study involved elementary school teachers and students in selected primary schools who participated in the implementation of literacy tree media within their classrooms. Teachers provided feedback on the effectiveness of the media in supporting reading and writing activities, while studentsAo engagement and responses were observed throughout the process. For the economic evaluation, data were gathered from production estimates, including material suppliers and labor cost standards relevant to recycled paper production. Development of literacy tree media The literacy tree media was designed using recycled paper materials, following environmentally conscious practices. The process involved: A Collection of paper waste. A Paper recycling procedures, including pulping, sheet formation, and drying. A Design and assembly of literacy tree structures . , tree displays with branches for reading materials, writing tasks, or vocabulary word. This media was then integrated into classroom activities, supporting reading comprehension, writing exercises, and language enrichment. Data collection Educational Impact is in the following: Vol. No. 2, 2025 Aliyyah. Roestamy. Fauziah. Suherman. Kholik. Warizal, & Hakim Observations: Classroom observations were conducted to assess student engagement with the literacy tree media. Teacher feedback: Collected through informal interviews and questionnaires focusing on the perceived effectiveness of the media in enhancing literacy skills. Economic vvaluation An economic feasibility analysis was performed to estimate the cost of production for Literacy Tree Media using recycled paper. The analysis included: A Material Costs: Calculated based on the market price of recycled paper and other materials required for constructing the literacy tree. A Labor Costs: Estimated using standard wage rates for the production process, including collection, processing, and assembly. A Production Capacity: Assumed production cycles and quantities over twenty years to evaluate long-term feasibility. The economic indicators analyzed included: A Total Production Cost A Gross Profit Margin A Break-Even Point (BEP) A Internal Rate of Return (IRR) A Net Present Value (NPV). These indicators provided insights into the cost-effectiveness and financial viability of producing literacy tree media for elementary schools. Data Analysis is in the following: A Qualitative data . rom observations and teacher feedbac. were analyzed thematically to identify patterns in student engagement and literacy development. A Quantitative data . rom the economic evaluatio. were analyzed using standard financial models to assess profitability and sustainability. This research method calculates a technoeconomic analysis to obtain information on the feasibility of the paper recycling business into a literacy tree medium. Technoeconomic feasibility analysis includes analysis of raw materials and their price components, production capacity, selection of technological tools, required labor structure, and financial feasibility analysis such as cumulative net value (CNPV), break-even point (BEP), and internal rate of return (IRR). Results and discussion Educational impact of literacy tree media The implementation of literacy tree media in elementary school classrooms led to increased student engagement and improved literacy and language skills. Teachers observed that the interactive display motivated students to participate actively in reading and writing tasks. The literacy tree served as a central visual feature, where students proudly showcased their written work, including vocabulary, summaries, and creative stories. These observations align with previous research highlighting the benefits of visual learning aids in promoting language comprehension and literacy development (Delgadova, 2. The interactive nature of the literacy tree fostered collaborative learning and student ownership, contributing to a supportive classroom environment. Vol. No. 2, 2025 International Journal of Language Education Economic Evaluation of Literacy Tree Media Production The economic feasibility of producing literacy tree media using recycled paper was analyzed based on production assumptions and cost structures over twenty years. Production process overview The paper recycling process used to create the literacy tree media involved five main A Collection and sorting of paper waste A Pulping through enumeration and slurry processing A Sheet formation and molding A Drying of recycled paper A Assembly into literacy tree media structures To ensure the analysis of the economic feasibility of paper recycling production as a literacy tree medium, several assumptions are used, namely: analyzing and predicting several possibilities that will occur in the implementation of production. The assumptions used are: . all financing uses USD with a value of 1 USD = IDR 15,949, . the composition of the main raw materials for production is paper recycling which is based on the commercial price on the website and commerce which is USD 0. 46/kg, . the price of equipment and actual conditions are determined based on the commercial value listed, . The assumption used is that one paper recycling production cycle using a machine takes 8 hours, . the assumption of employee costs is USD 13748. 31/year with the number of employees as many as 4 people consisting of 1 supervisor, 1 finance person and 2 staff, . the production project lasts for 20 years (Monte et al. , 2. The study results stated that with two workers, it will produce 20kg of paper recycling. So in one year, a total of 4,800 paper recycling will be made with a total production cost of 655,92 USD. The company will experience losses for one to five years based on the total production Meanwhile, in the sixth year, the company will start to make a profit, with a curve that increases its profit in the twentieth year. Table 1 shows a curve with economic evaluation parameters under ideal conditions. Component Fixed Cost Variable Cost Table 1. Production cost assumption factor. Parameter Cost (IDR) Loan Interest Capital Related Cost 543,74 Fixed cost Depresiasi Depreciation 859,10 Fixed Cost less depreciation Total Fixed Cost 402,84 Raw material 000,00 Utilities 000,00 Operating Labor (OL) 000,00 Labor Related Cost 000,00 Sales Related Cost 000,00 Total Variable Cost 000,00 Sales 000,00 Vol. No. 2, 2025 Estimated BEP Aliyyah. Roestamy. Fauziah. Suherman. Kholik. Warizal, & Hakim Profit Manufacturing Cost Investment Profit Profit to Sales Unit Fixed Cost Variable cost Variable cost Sales Sales BEP Percent Profit on Sales Return on Investment Pay Out Time 543,74 461,00 0,06 0,67 402,84 000,00 000,00 3448,639839 0,063169425 0,720243383 1,21915034 In economic evaluation, ideal conditions are needed. Thus, they can be used as a benchmark for a project. Figure 2 shows ideal conditions by analyzing the relationship between CNPV/TIC and age . Figure 2. Curve with economic evaluation parameters in ideal conditions. Discussion Educational significance of literacy tree media The integration of literacy tree media into elementary school classrooms demonstrated notable benefits for language acquisition and literacy development. The interactive and visual nature of the media served as a motivational tool, encouraging students to engage more actively in reading and writing activities. Teachers observed improvements in student participation, language comprehension, and writing confidence, aligning with prior studies emphasizing the importance Vol. No. 2, 2025 International Journal of Language Education of interactive learning environments (Delgadova, 2015. Condie & Pomerantz, 2020. Kongsaenkham, 2. The literacy tree functioned not only as a display but also as a dynamic learning platform, fostering peer collaboration and ownership of learning tasks. Such engagement is critical in language learning, where social interaction and meaningful contexts enhance literacy outcomes. The findings reinforce the role of learning media in creating stimulating environments that promote critical thinking and communication skills, essential components of language development. In addition, literacy tree learning media can help improve students' language skills, writing skills, creativity, and cognition because learning is done in an interesting and fun way. Literacy Tree Media is very effective in increasing reading interest. Thus, it has an impact on the development of students' language skills through innovative, in-depth, fun, and meaningful learning (Saputri & Wiranti, 2. The use of interactive and contextual learning media can help improve student learning outcomes. Thus, it has an impact on the quality of education following the goals of the fourth SDGs. Thus, a responsive and student-friendly curriculum is needed to help improve students' literacy and language skills to improve the Programme for International Student Assessment (PISA) score. Economic feasibility and sustainability In addition to its pedagogical value, the economic evaluation of producing literacy tree media using recycled paper demonstrated that the initiative is financially viable under ideal The analysis revealed that, despite initial losses in the early years of operation, the project became profitable starting from the sixth year, with sustained positive returns over the twenty-year lifespan. The return on investment (ROI) of 72. 02% and a payback period of approximately 1. years indicate that the production model can provide cost-effective educational resources while simultaneously promoting environmental sustainability. The use of recycled paper supports resource conservation, reducing waste disposal and contributing to broader sustainability goals (Fatimah et al. , 2020. Kuo et al. , 2. However, the economic viability of the project is sensitive to external economic conditions, such as fluctuations in raw material costs and labor wages. The financial analysis assumes ideal market conditions. therefore, profitability may vary under different economic scenarios. This sensitivity highlights the importance of financial planning and risk assessment for schools or organizations interested in adopting such initiatives. The results from an engineering point of view confirm that this project is promising. Since the equipment to support the process can come from commercially available devices or equipment, scaling up to 20 kg of recycled paper can be done without problems. Calculating the total production cost per pcs per year of 655,92 USD, resulting in a profit of 33959,32 USD, the paper recycling business can be a project with a large profit impact after five years of production. Based on the above analysis, projects in ideal conditions are prospective. However, when there is a change in economic circumstances, paper recycling manufacturing projects are only profitable under certain economic conditions. In short, if the project is carried out under circumstances outside certain financial situations, then the project will lose. After the waste paper is recycled into a suitable paper, the next step is for teachers to turn the paper into a literacy tree to be used in learning activities in Elementary Schools (Condie & Pomerantz, 2. Literacy trees from waste recycling can be helpful and contribute positively to the environment, education, and school environmental awareness. Among the benefits of making literacy tree media are: . can reduce waste, . resource conservation, . education and Vol. No. 2, 2025 Aliyyah. Roestamy. Fauziah. Suherman. Kholik. Warizal, & Hakim awareness, . energy and water savings, and . empowering school residents to utilize waste paper (Shackleton et al. , 2015. Bus et al. , 2. Thus, the literacy tree from paper recycling helps protect the environment and promotes literacy and awareness among school residents of the importance of paper recycling. Implications for educational practice The dual focus of this studyAion both educational innovation and economic feasibilityAi provides practical insights for educators, school administrators, and policymakers. The findings suggest that literacy tree media is not only an effective tool for enhancing language and literacy development, but also a sustainable solution that aligns with environmental education objectives based on SDGs 4 and 13. This adds new information regarding SDGs as reported elsewhere (Nurramadhani et al. , 2024. Krishnan et al. , 2024. Djirong et al. , 2024. Kerans et al. , 2024. Makinde et al. , 2024. Gemil et al. , 2024. Haq et al. , 2. By integrating recycled materials into educational media, schools can foster environmental awareness among students while maintaining budget-friendly practices. This approach contributes to holistic education, where students learn about literacy, language, and sustainability simultaneously (Delgadova, 2. Conclusion This study highlights the dual value of literacy tree media as both an educational innovation and a sustainable economic initiative. The integration of literacy tree media into elementary school classrooms has proven effective in enhancing language and literacy development, particularly in promoting reading, writing, and language comprehension. The interactive design of the media fosters student engagement, motivation, and collaborative learning, contributing to a more dynamic classroom environment. In addition to its pedagogical impact, the economic evaluation of producing literacy tree media using recycled paper demonstrates that the project is financially viable under ideal The analysis showed a positive return on investment, with profitability emerging after the sixth year and sustained over twenty years. This approach not only offers a cost-effective solution for schools but also supports environmental sustainability by reducing paper waste and promoting resource conservation. However, the projectAos economic feasibility remains sensitive to market fluctuations and economic variables such as raw material costs and labor expenses. Therefore, while the findings support the scalability of this initiative, they also emphasize the need for financial risk assessment and support mechanisms, including potential funding from government agencies or corporate social responsibility (CSR) programs. In summary, the literacy tree learning media serves as a holistic educational tool that enhances literacy outcomes while aligning with the SDGs. The study provides a model for integrating educational innovation with environmental responsibility, offering practical insights for educators, school leaders, and policymakers committed to developing curriculum, promoting literacy and sustainability in primary education. Declaration of conflicting interest The authors declare that there is no conflict of interest in this work. Funding acknowledgements Vol. No. 2, 2025 International Journal of Language Education The research received no external funding. References