Abstract Rubber flip-flops waste is a type of waste that is difficult to decompose, it needs to be recycled into useful items to reduce the negative impact on the environment. This research aims to test the sound absorption coefficient of waste flip-flops as a basic material for making environmentally friendly acoustic panels. The method used is simulation and modeling, making samples by mixing flip-flops rubber particles and the binding material as neoprene glue. Tests were carried out on two samples of acoustic panels with particles measuring 3 mm and 7 mm using animpedance tube. The research results show that panels with a particle size of 7mm can achieve a higher level of sound absorption in the frequency range of 200 Hz - 1600 Hz compared to particles measuring 3 mm. The conclusion is that used flip-flops have the potential to become acoustic panels that can absorb sound. This research offers an environmentally friendly solution for managing flip-flop waste and processing it as an acoustic panel product that effectively reduces disturbances.