Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal The Eastasouth Journal of Social Science and Humanities
Khaerun Nisa SH
Accounting Study Program, Faculty Economics and Business, State University of Makassar
Humanities Social Sciences

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The Role of Belief Systems in Building Sustainability Awareness in Mining Companies (A Case Study of PT Vale Indonesia Tbk) Aisyah Zarkasi; Khaerun Nisa SH
The Eastasouth Journal of Social Science and Humanities Vol. 4 No. 01 (2026): The Eastasouth Journal of Social Science and Humanities (ESSSH)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esssh.v4i01.1274

Abstract

This study analyzes the role of belief systems in building sustainability awareness at PT Vale Indonesia Tbk using Simons' Levers of Control framework (1995). A qualitative approach with a documentation study method was applied to the Annual Report and Sustainability Report for the 2023–2025 period, which were analyzed using qualitative content analysis techniques with a deductive approach. The results show that PT Vale's belief systems evolved from implicit values in 2023 to explicit CARES statements after the 2024 divestment. Belief systems serve as the foundation for sustainability awareness through five mechanisms: existential legitimacy through purpose, behavioral guidance through CARES values, symbolic reinforcement through a consistent tone from the top, layered value communication, and social legitimacy through external recognition. The impact is evident in significant improvements in Environmental, Social, and Governance (ESG) performance, such as an increase in the Sustainalytics ESG Risk Rating from 29.8 to 23.7, an increase in the ACGS score from 98.68 to 99.53, and recognition as a mining company with the lowest ESG risk in Indonesia and among the top 15 globally. This study also found that strong belief systems do not prevent crises, but rather shape responses that strengthen organizational credibility. This research contributes to the development of Levers of Control theory by strengthening empirical evidence of the role of belief systems in sustainability integration and integrating sustainability awareness as an outcome. Practical implications include the importance of clarity of purpose, integration of values within formal structures, consistent tone from the top, multi-layered value communication, and leveraging external recognition as internal reinforcement to drive long-term sustainability. Keywords: Belief Systems, Levers of Control, Sustainability Awareness, PT Vale Indonesia Tbk, Content Analysis, ESG
Behind the Viral Screen: Exploring Digital Branding and Intuitive Cost Management for Crisis Resilience in Makassar Cafes Khaerun Nisa SH; Aisyah Zarkasi
The Eastasouth Journal of Social Science and Humanities Vol. 4 No. 01 (2026): The Eastasouth Journal of Social Science and Humanities (ESSSH)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esssh.v4i01.1275

Abstract

The lifestyle cafe in Makassar city experiences high volatility driven by algorithmic social media trends, creating an operational paradox where massive digital visibility does not automatically secure long-term financial survival. This study explores how breakthrough lifestyle cafes synthesize aggressive digital branding strategies with intuitive, informal accounting controls to sustain crisis resilience. Adopting a qualitative exploratory framework, data were gathered through semi-structured interviews and field observations across 15 high-traffic, viral cafes in Makassar. The findings reveal that digital branding is highly effective for short-term customer acquisition; however, the resulting erratic demand spikes trigger intense liquidity stress. To maintain agility, local entrepreneurs bypass structured corporate accounting, instead adopting intuitive cost management, mental budgeting, and real-time cash maneuvering. This study bridges behavioral accounting and digital marketing, demonstrating that operational endurance in modern micro-retailing depends on balancing aggressive external digital visibility with highly flexible, experience-driven internal cost adjustments. These dynamics present alternative pathways for micro-enterprise resilience without relying on rigid administrative compliance.
Co-Authors Aisyah Zarkasi