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COMPARISON OF INDONESIAN AND MALAYSIAN STUDENT ENTREPRENEURSHIP STUDIES: A MANAGEMENT AND ACCOUNTING PERSPECTIVE Vivi Oxana Putri; Marsaulina Sirait; Della Aureliya; Hafizah Khaira Nasution; Ginta Puspita; Etriyani Karolina Br Sembiring; Miftahul Jannah; Eliza Rusliana Br Harahap; Anisa; Annisa Sanny; Ayu Kurnia Sari; Noni Ardi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 10 (2025): SEPTEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i10.908

Abstract

This study aims to compare the implementation of entrepreneurship education at Universitas Pembangunan Panca Budi (UNPAB) Medan, Indonesia, and Universiti Putra Malaysia (UPM) from management and accounting perspectives. The research is based on the importance of entrepreneurship education in preparing graduates with adaptive business skills in the Southeast Asian digital economy era. Theoretical review refers to the concepts of Strategic Management Accounting (SMA) and Management Control Systems (MCS) which support decision-making based on data and business performance indicators. This study used a qualitative method with a case study approach at both universities, involving observation, in-depth interviews, and documentation of student entrepreneurship programs. The findings show that practical-based entrepreneurship education at both institutions significantly improves students’ managerial, accounting, and business skills. Students involved in business incubators, campus bazaars, and small business operations can prepare simple financial reports, analyze operational costs, and determine business strategies based on financial and non-financial data. In conclusion, the entrepreneurship education models developed by UNPAB and UPM effectively shape competent young entrepreneurs, and it is recommended that similar programs be implemented more widely in higher education institutions within the region.
Co-Authors A. Ilmadani MGB Aang Praboyo Abdul jalil Achmad Wahidy Adelia Rohaeni Adhitya Wibisono Adilah Salsabila Adiningsih, Retnowati adisyanurfadillah Adrian, Maulana Widi Ahcmad Zakky Mubaroq Ahmad Fachrurrazi Ahmad Kurtusi Ahmad Zakiy Alfiana, Rahmadani Aliem Bahri, Aliem Alifah Alifiah Pratiwi Aliman Alya Huwaida Amanda, Riska Ameliani, Indri Amri Amal Amril, Imti Ananda Putri, Ananda Andi Nurfadilah Anggie Putri Nuraghvy Aninda Rizki Maulida Anis Nurfaidah Anisa Sahid Annisa Febrianti Annisa Sanny Annissa Mawardini Anton Apri Wahyudi Aprilliana, Annisa Ardatulloh, Fouqi Arfi Syamsun Arif Sholahuddin Arifuddin M. Arif Arum Sekar Wangi Asep Sopian Asih Handayani Asrul Aulia Ayu Kurnia Sari Azara, Julia Rahma Azhar, Iqlima Azkal Muhammad Azkiya B. Tambun, Vinshenko Baharullah Bakri M. Benarrivo Gultom, Gerald Chaerul Sani Chandra Wardana Deassy Arestya Saksitha Della Aureliya Desi Irliani Dexa Egi Nassandi Dian Safitri Dida Ningtias Diena Widyastuti Diky Rian Rozaky Dina Dita Faradillah Divia Andrayani Diyah Fadillah Dwi Septi Hariyani Dwi Sinta Dwi Siti Aisyah Dwi, Nova Effriyanti Elfiana Eliza Rusliana Br Harahap Eni Eni Nugraeni Erna Ernawati Ester Angeline Etriana Etriyani Karolina Br Sembiring Eva Ngelista, Marcelena fadhilah amalia wahyuddin Fadil Fahimah Faisal Abdillah Fandi Nugroho Farhan, Muhammad Afif Feriyadin Fidya Fita Fatimah, Fita Fitri, Syawalia Fitriono, Eko Nani Fouqi Ardatulloh Ghaida Refiana Zahra Ginta Puspita Habibah, Karin Arbyati Hadianto Nur Fadhli Hafizah Khaira Nasution Hamida Darma HAMIDAH Hanafi , Ahmad Handi Al Fakhri Hardayani, Yorry Hartono Hartono Herliana Firera Hidayah, Noor Riefma Hikmah Marisda, Dewi Hilmi Hambali, Hilmi Husni Nurazizah Huwaida, Alya Huzaimah, Naili Idir Tamsil Ilhmi Zahrani, Nurul Imainul Aprilian, Rahil Imran, Muh. Erwinto Indah Eka Sasfitri Intan Muhpina Damayanti Irmawanty Irni Yuniana Izza Vella Qhonita Jamal, Miftahul Jannah JAMALUDIN Jihan Jimmy Malintang Juliana Jumsa, Muhammad Rizkinov Kartini A. Mbera Kausar, Nova Khaerunnizah Khoerunisa, Intar Kurniawan La Ilfan Afif Amrullah Labiibah Aulia Lastryani Jm Leny Lestari, Widya Lia Lubis, Nasrul Kahfi Luluk Rafidah Luqman Abdul Jabbar M Danang Mukti Darmawan Ma'ruf Magfirah, Nurul Mahdian Mahmudah, Rafiah Maman Abdurrahman MARDIANA Marsaulina Sirait Marwany Mauri, Lulu Maxinus Jaeng MIFTAHUL JANNAH Moch. Riza Fahmi Mohammad Umar Said Muh. Syahril Muhammad Fahmi Hidayat Muhammad Fathurahman Rizky Muhammad Ismi Rezani Muhammad Khairul Amri Mursam Muthia Nabila Mutiara Dewi Mavinka Nadia Nadia Karisma Nanda Octavia Nani Fitriono, Eko Nasrah Naufal Ridho Setyo Laksono Noni Ardi Noor Cahaya Nova Dwi Novayanti Magdalena Gultom Novia Sri Dwijayanti Nunung Siti Nur Arrum Nur Hamzah Nurajijah Bella Nurdiyanti Nuriska Nurjannah Nurkadri, Nurkadri Nurul Apsari Nurul Fadhilah Nurul Fadilah Panaungi, Yasrial Rifqi Pratama, Rekha Yunia Putri Oktarina Putri, Julia Rabbani, Hanif 'Imaduddien Rafidah, Luluk Rahayu, Mannisa Rahma Amelia Purnama Rahmah Mulanti Rahman, Riem Rahayu Rahmawati, Maura Rani Anggraini, Rani Ratnaningtyas, Sambarani Refnida Regita Nathasa Br Kemit Reka Reno Faldi Guntur Saputra Sinaga Resti Dwi Anjani Ridho Ridwan Siskandar Rifki R Rifqi Rifqi Nurfadillah Riska Rizal Rizaldi Rusdi Sulaiman rusdiana Rusdin Rusmansyah Saefudin Zuhri Saeful Anwar Safril Sahri Saidah Syamsuddin Salfadilah, Fatonah Sampara, Nirwana Samsinar Sas Fahmi Sativani Hayati, Riza Sayuti , Muhammad Noor Seget Tritoyoso Selvi Fauzar Sephiona Septa Diana Nabella Septian Rizki Ananda Shafa Shelfi Dewiyanti Sika Raemif Akbar Singgih Prayogo Sirojul Fahmi Siti Robeatul Adawiyah Siti Saleha Siti, Nunung Sofyan Alhaq Sonny T. Lisal Sri Yunita Suraida Salat Sudrajat, Anjani Sukmawatie, Neny Syahmani Syahrianah Syahran Syakira Syarif Nur Syawalia Fitri Syihabuddin Taufiqur Rahman, Eka Tesario Grunadi, Devin Thahir, Rahmatia Tiara Citra Tiara R Tiara Salsabillah Janna Tirtayani , Luh Ayu Tony Yulianto Tulsa’dia, Nurhalimah Vica Andinie Vivi Oxana Putri Vivi Suci Meilindra Wahyu Hidayat Wahyudin, Muhammad Ade Wajdi, Muhammad Widia Astuti Widyawati Wini Wiyoto Wiyoto Yari Dwikurnaningsih Yasmin, Dinda Siti Yogopriyatno, Jatmiko Yohanes Batara, Wili Yudistira, Ira Yulia Wardita YULIANI Yustinus Windrawanto Yusvia Zaskya Salbila