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The Eastasouth Journal of Social Science and Humanities
Published by Eastasouth Institute
ISSN : 30317770     EISSN : 30265592     DOI : https://doi.org/10.58812/esssh
Core Subject : Humanities, Social,
Humanities Social Sciences
ESSSH - The Eastasouth Journal of Social Science and Humanities is a peer-reviewed journal and open access three times a year (February, June, October) published by Eastasouth Institute. ESSSH aims to publish articles in the field of Sociology and Social Sciences, Anthropology, Psychology, Political Science, Economics, Education, Linguistics and Language Studies, History, Philosophy, Cultural Studies. ESSSH accepts manuscripts of both quantitative and qualitative research. ESSSH publishes papers: 1) review papers, 2) basic research papers, and 3) case study papers.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 150 Documents
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Clapping Back at Coretax: Satire and Digital Accountability Claims on TikTok Muhammad Ridhwansyah Pasolo; Iriana Monica; Septyana Prasetianingrum; Fahrudin Pasolo; Wa Ode Sarifah
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.v4i01.1254

Abstract

Digital tax reforms promise reliable services, yet promotional campaigns may become sites of citizen criticism. This study examines accountability-related discourse in TikTok reactions to Indonesia’s “Tepuk Coretax” campaign. A non-participant, netnography-informed analysis audited 2,765 exported comments dated 6–7 October 2025 and retained 2,752 after documented exclusion of six empty entries, six commercial solicitations and one unrelated post. Pre-existing codes were normalized into six descriptive groups and supplemented with non-exclusive, rule-assisted text indicators. Among retained comments, 1,943 (70.60%) carried negative source sentiment labels and 58 remained unlabelled. Campaign criticism (36.92%), administrative friction (29.83%) and affective participation (25.84%) predominated. Sixty-four comments satisfied a strict rhythmic error-parody indicator, while the two most-liked comments accounted for 77.70% of all recorded likes. These patterns show how campaign imitation and reports of service burdens make institutional expectations visible, but they do not verify system failure, representative taxpayer opinions or completed government answerability. Digital tax communication should therefore be connected to reliable procedures and accessible complaint resolution.
The Effect of Organizational Culture on Job Satisfaction with Work Motivation as a Mediating Variable Among Employees of The Ambon City Communication, Informatics, and Cryptography Office Shella Kriekoff; Mohamad Amin
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.v4i01.1271

Abstract

This study aims to analyze the effect of organizational culture on job satisfaction, with work motivation as a mediating variable among employees of the Ambon City Communication, Informatics, and Cryptography Office. The study employed a quantitative approach using a survey method. The population consisted of 40 employees, and the entire population was included as the sample through saturated sampling (census). Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The results show that organizational culture has a positive and significant effect on work motivation (β = 0,621; p = 0,000) and job satisfaction (β = 0,342; p = 0,016). Work motivation also has a positive and significant effect on job satisfaction (β = 0,486; p = 0,000). In addition, work motivation partially mediates the effect of organizational culture on job satisfaction, with an indirect effect coefficient of 0,302 and a p-value of 0,006. The R-Square values indicate that organizational culture explains 38,5% of the variance in work motivation, while organizational culture and work motivation jointly explain 62,1% of the variance in job satisfaction. The findings indicate that a strong and positive organizational culture can enhance employees' work motivation, which ultimately contributes to higher job satisfaction. Therefore, organizations need to strengthen the implementation of organizational cultural values and create a work environment that encourages employee motivation in order to improve job satisfaction and the quality of public services.
Government Public Relations in Enhancing User Satisfaction of the Employment One Data Portal: A Case Study of the Ministry of Manpower of Indonesia Uditomo Marmadi; Ifdhollia muntriani
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.v4i01.1272

Abstract

The digital transformation of public services has encouraged government institutions to improve communication strategies and information accessibility through integrated digital platforms. In Indonesia, the Ministry of Manpower has developed the Employment One Data Portal (Portal Satu Data Ketenagakerjaan/SDK) as a strategic initiative to provide accurate, integrated, up-to-date, and accessible employment data for stakeholders. Beyond its function as a data repository, the portal serves as a communication channel connecting government institutions, researchers, employers, labor organizations, educational institutions, and the public. This study aims to analyze the role of Government Public Relations implemented by the Center for Employment Data and Information Technology (Pusdatik) in enhancing user satisfaction with the Employment One Data Portal. The research also examines the development of user satisfaction during the period 2022–2024. A qualitative approach with a constructivist paradigm was employed. Data were collected through in-depth interviews, observations, documentation, and analysis of user satisfaction survey reports. The analytical framework adopts four dimensions of public relations roles: organizational communicator, relationship builder, management support, and positive image builder. The findings indicate that Pusdatik successfully performs public relations functions through effective communication management, stakeholder engagement, dissemination of employment information, provision of data services, and continuous user education. These activities contribute significantly to maintaining high levels of user satisfaction. The satisfaction index remained consistently high, reaching 88.62 in 2022, 88.42 in 2023, and 86.52 in 2024. The study demonstrates that effective government public relations practices support digital service quality, strengthen public trust, and enhance the utilization of employment information systems.
Improving Employee Performance Through Employee Well-Being: The Roles of Work Discipline and Emotional Intelligence at PT PLN (Persero) UP3 Ambon Semuel Souhoka; Ryalno Stefano Noya
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.v4i01.1273

Abstract

This study aims to examine the effects of work discipline and emotional intelligence on employee performance through employee well-being at PT PLN (Persero) UP3 Ambon. A quantitative approach was adopted, and questionnaire data were collected from all 43 employees using a saturated sampling procedure. Relationships among the variables were analyzed using partial least squares structural equation modeling (PLS-SEM) with SmartPLS 4.0. The findings indicate that work discipline has positive and significant effects on employee well-being and employee performance. Emotional intelligence also positively and significantly influences both outcomes. Employee well-being has a positive and significant effect on performance and significantly mediates the effects of work discipline and emotional intelligence on performance. Both mediating relationships are partial because the direct and indirect paths are significant. These results suggest that stronger work discipline and emotional intelligence can support employee well-being and, in turn, improve performance in an electricity-service organization.
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.
Business Resilience as a Mediator between Financial Management Practices and Business Performance among Mompreneurs in Makassar City Maghfirah Sari Azis; Eliza Junita A; Anendha Destantyo Nugroho
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.v4i01.1276

Abstract

Mompreneurs contribute significantly to local economic development through their participation in micro and small enterprises. Despite their growing economic role, many mompreneurs continue to face challenges in sustaining business performance amid financial limitations and business uncertainties. This study examines the relationship between financial management practices and business performance and investigates the mediating role of business resilience among mompreneurs in Makassar City. Using a quantitative approach, data were collected from 400 mompreneurs and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The results reveal that financial management practices positively influence business resilience (β = 0.566, p < 0.001) and business performance (β = 0.334, p < 0.001). Business resilience also exerts a significant positive effect on business performance (β = 0.513, p < 0.001). Furthermore, business resilience partially mediates the relationship between financial management practices and business performance, indicating that effective financial management enhances performance not only directly but also through strengthening firms’ resilience capabilities. The model explains 23.8% of the variance in business resilience and 41.4% of the variance in business performance. These findings underscore the strategic importance of resilience-building in improving the sustainability and competitiveness of mompreneur-led businesses.
Explaining How ESG Disclosure Creates Firm Value: The Mediating Role of Effective Tax Rate in Indonesian Mining Companies Anisatun Humayrah Rais; Yulia Yunita Yusuf
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.v4i01.1277

Abstract

This study examines how Environmental, Social, and Governance (ESG) disclosure creates firm value through corporate tax behavior. The main issue addressed in this study is the limited understanding of the internal mechanism linking ESG disclosure to market valuation, particularly in Indonesia’s mining sector. Using a quantitative explanatory approach, this study analyzes 115 firm-year observations from mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Firm value is measured using Price to Book Value (PBV), corporate tax behavior is proxied by the Effective Tax Rate (ETR), and firm size is included as a control variable. Data are analyzed using Partial Least Squares path analysis, with the assessment focused on the structural model. The findings show that ESG disclosure has a positive effect on both ETR and PBV, while ETR positively affects PBV. The mediation test confirms that ETR mediates the relationship between ESG disclosure and firm value. These results suggest that companies with higher ESG disclosure tend to exhibit more responsible tax behavior, which contributes to higher firm value. This study concludes that corporate tax behavior serves as an important mechanism through which ESG disclosure contributes to firm value creation. The findings provide practical implications for managers, investors, and policymakers in promoting credible ESG disclosure and responsible corporate tax behavior.
The Dynamics of Non-Performing Loan and Liquidity in Driving Bank Profit Growth Muhammad Raihan Mubaraq; Alia Rezki Amalia
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.v4i01.1278

Abstract

Profit growth is one of the key indicators used to assess the financial performance and sustainability of banking institutions. Maintaining stable profit growth requires effective credit risk and liquidity management, which are commonly measured by Non-Performing Loan (NPL) and Loan to Deposit Ratio (LDR). However, previous studies have reported inconsistent findings regarding the influence of these variables on profit growth. Therefore, this study aims to examine the effect of NPL and LDR on the profit growth of banking companies listed on the Indonesia Stock Exchange (IDX). This research employed a quantitative approach using secondary data obtained from the annual financial statements of 32 banking companies during the 2021–2025 period, resulting in 160 firm-year observations. The sample was selected using a purposive sampling technique, while the data were analyzed using multiple linear regression with IBM SPSS Statistics version 26. The results indicate that NPL has a negative relationship with profit growth, whereas LDR has a positive relationship. However, both variables do not have a significant effect on profit growth either individually or simultaneously. Furthermore, the explanatory power of the model is relatively low, indicating that profit growth is influenced by other financial and macroeconomic factors beyond NPL and LDR. These findings suggest that maintaining credit quality and liquidity remains important, but banking management should also strengthen operational efficiency, capital management, and other financial strategies to achieve sustainable profit growth.
Mass Communication Effects on Civic Engagement in Urban Communities in Indonesia Muh. Mirwan Hariri
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.v4i01.1284

Abstract

The rapid development of mass and digital communication has transformed how citizens access public information and participate in community affairs, particularly in urban environments. This study aims to examine the influence of mass communication and media literacy on citizen participation in urban communities in Indonesia. A quantitative approach was employed using a survey method involving 150 respondents selected through purposive sampling. Data were collected using a structured questionnaire measured on a five-point Likert scale and analyzed using Statistical Package for the Social Sciences (SPSS) version 25. The analysis included validity and reliability testing, classical assumption tests, multiple linear regression, partial t-tests, simultaneous F-tests, and coefficient of determination analysis. The results indicate that mass communication has a positive and significant influence on citizen participation, while media literacy also has a positive and significant influence on citizen participation. Simultaneously, both variables significantly influence citizen participation, with an F-value of 97.465 and p < 0.001. The model explains 57.0% of the variation in citizen participation. These findings demonstrate that accessible and effective communication, combined with citizens' ability to critically evaluate media information, contributes significantly to stronger civic involvement. The study highlights the importance of strengthening public communication systems and media literacy initiatives to support informed, responsible, and participatory urban communities in Indonesia.

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