<p>The aim of this research is to describe how to replace raw materials and the advantages of replacing raw materials. This kind of study used qualitative approach with case study design. Observation, interviews, and documentation were utilized to obtain data. The validity of data was determined by qualitative triangulation of sources and methods. Interactive data analysis was employed in the data analysis. The findings revealed that the decision to switch from cotton pillows and bolsters to dakcon was based on customer demand. Because kapok is a seasonal raw material, it is vital to have alternative raw materials available at all times, such as dacron raw materials. The advantage of replacing kapok pillows and bolsters with dacron pillows and bolsters based on technological considerations, especially dacron pillows and bolsters, is that it simplifies the manufacturing and delivery process. Dacron raw materials are regarded as non-interfering with the work or living environment from an environmental perspective. From a financial standpoint, the owners and staff earn more money than they did before by substituting raw materials, and customers spend more efficiently to buy pillows and bolsters. Whereas kapok, dacron's base material made from washable synthetic fibers. When using dacron raw materials, pillows and bolsters become softer and more pleasant. The solution is to improve not only the quality of the raw materials, but also the fabrics used. The next research can focus on the obstacles in raw material replacements.</p>