Design for material value conservation in this case study was a trial implementation of design principles of plastic bag in order to minimize its value degradation and maximize its salvage value in the end of life, and therefore increase its acceptance by plastic recyclers. A Structural Equation Modelling (SEM) with Lisrel 8.8 software used as tool of analysis in evaluating customer acceptance of the two types of design paradigm, current and material value conservation based design. The results indicated that customer accepted both type of packaging. With final standard factor loadings, the proposed design indicated slightly better correlation coefficients: 0.46 for Ease of Information Delivery and 0.74 for Informational Content variables, better than current design with 0.44 and 0.73 coefficients. Wide spread implementation of design for material value conservation will save virgin plastic consumption for plastic packaging production, reduce plastic waste generation as well as support material resource conservation in a better condition of environment. Social and economic benefit will also be obtained as multiplier effect of material value conservation. Copyright © 2018 VBRI Press.