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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 Aang Praboyo Abdul jalil Adelia Rohaeni Adhitya Wibisono Adilah Salsabila Adiningsih, Retnowati Adrian, Maulana Widi Ahcmad Zakky Mubaroq Ahmad Fachrurrazi Ahmad Kurtusi Ahmad Zakiy Aliem Bahri, Aliem Alifah Aliman Alya Huwaida Amanda, Riska Amelia Ameliani, Indri Amri, Samsul Amril, Imti Amrina Izzatika Ananda Putri, Ananda Andi Nurfadilah Aninda Rizki Maulida Anis Nurfaidah 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 Eka Putri Ayu Kurnia Sari Azkal Muhammad Azkiya B. Tambun, Vinshenko Baharullah Bakri M. Benarrivo Gultom, Gerald Besse Wilda Chaerul Sani Chesa Hanif Atharik Cici Rianty K. Bidin Deassy Arestya Saksitha Della Aureliya Devi Novrita Dexa Egi Nassandi Dida Ningtias Diena Widyastuti Diky Rian Rozaky Dina Dita Faradillah Diyah Fadillah Dwi Sinta Dwi, Nova Edi Ardian, Edi Effriyanti Elfiana Eliza Rusliana Br Harahap Eni Eni Nugraeni Ernawati Ester Angeline Etriyani Karolina Br Sembiring Eva Ngelista, Marcelena fadhilah amalia wahyuddin Faisal Abdillah Fandi Nugroho Farhan, Muhammad Afif Fatkhur Rohman Febrian Ahmad D Febrianti, Nur Feriyadin Fidya Fita Fatimah, Fita Fitri, Syawalia Ghaida Refiana Zahra Ginta Puspita Habibah, Karin Arbyati Hadianto Nur Fadhli Hafizah Khaira Nasution HAMIDAH Hanafi , Ahmad Handi Al Fakhri Hardayani, Yorry Hartono Hartono Herliana Firera Hermawan, Jody Setya Hidayah, Noor Riefma Hilmi Hambali, Hilmi Husni, Raudatul Huwaida, Alya Huzaimah, Naili Idir Tamsil Ika Wulandari Utamining Tias Imainul Aprilian, Rahil Imran, Muh. Erwinto Indah Eka Sasfitri Iqlima Azhar Jamal, Miftahul Jannah JAMALUDIN Jayanto, Geral Jumsa, Muhammad Rizkinov Kausar, Nova Khaerunnizah Khoerunisa, Intar Leny Lestari, Widya Liza febriyani Loliyana M Danang Mukti Darmawan Magfirah, Nurul Mahdian Maman Abdurrahman Marsaulina Sirait Mauri, Lulu Maxinus Jaeng Ma’ruf MIFTAHUL JANNAH Moch. Riza Fahmi Muhammad Fathurahman Rizky Muhammad Ismi Rezani MUHAMMAD TAUFIK Munawarah Mursam Musyaffa Nadia Nadia Karisma Nanda Octavia Nani Fitriono, Eko Nasrul Kahfi Lubis Naufal Ridho Setyo Laksono Noni Ardi Nova Dwi Novayanti Magdalena Gultom Nunung Siti Nur Arrum Nur Hamzah Nurajijah Bella Nurdiyanti Nuriska Nurjannah Nurul Fadhilah Panaungi, Yasrial Rifqi Pratama, Rekha Yunia Putri, Julia Rabbani, Hanif 'Imaduddien Rabiah Rafidah, Luluk Rahayu, Mannisa Rahma Amelia Purnama Rahmah Mulanti Rahman, Riem Rahayu Rahmawati Rahmawati, Maura Ramdani, Aisyah Ratnaningtyas, Sambarani Resti Dwi Anjani Ridwan Siskandar Rifki R Rifqi Nurfadillah Rina Purnamawaty Riska Rizal Rizaldi Rusdi Sulaiman Rusdin Rusmansyah Saefudin Zuhri Saeful Anwar Sahri Saidah Syamsuddin Sampara, Nirwana Samsinar Sari , Fitria Sayuti , Muhammad Noor Sephiona Shafa Sika Raemif Akbar Sirojul Fahmi Siti Robeatul Adawiyah Siti, Nunung Sofyan Alhaq Sonny T. Lisal Sri Yunita Suraida Salat Sudrajat, Anjani Sukmawatie, Neny Sulfah Yulianti Syahmani Syahrianah Syahran Syarifatul Muafifah Syawalia Fitri Syihabuddin Taufiqur Rahman, Eka Tesario Grunadi, Devin Thahir, Rahmatia Tiara R Tirtayani , Luh Ayu Tony Yulianto Tulsa’dia, Nurhalimah Vivi Oxana Putri Wahyu Hidayat Wahyudin, Muhammad Ade Widia Astuti Widyawati Wiyoto Wiyoto Yari Dwikurnaningsih Yasmin, Dinda Siti Yogopriyatno, Jatmiko Yohanes Batara, Wili Yudistira, Ira Yulia Wardita YULIANI Yustinus Windrawanto