Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Journal of Management, Economic, and Accounting
Marsaulina Sirait
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
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.
Analysis the Effectiveness of the Public Accounting Information System in the Sei Sikambing D Sub-District, Medan Marsaulina Sirait; Supraja, Galih; Rizkina, Miftha
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1502

Abstract

The purpose of this study is to analyze the effectiveness of the Public Accounting Information System (PAIS) in Sei Sikambing D Sub-District, Medan using the DeLone & McLean Model. This research employs a descriptive qualitative method with data collection techniques through in-depth interviews, observations, and documentation involving three key informants consisting of the Sub-District Head as Budget User Authority (KPA), Assistant Expenditure Treasurer, and Financial Data Management Staff. The analysis was conducted based on six dimensions of information system effectiveness: system quality, information quality, service quality, intensity of use, user satisfaction, and net benefits. The research findings indicate that PAIS through the SIPD application has been effective in producing accurate and timely financial information with near-perfect accuracy rates and 100% reporting timeliness. However, system effectiveness is hampered by server infrastructure instability experiencing disruptions averaging twice per month with durations up to a full day, as well as limited training frequency conducted only once annually. Nevertheless, PAIS provides significant benefits in enhancing transparency through real-time access by central government, strengthening accountability with audit trail features, and improving operational efficiency through reporting process automation. Research implications suggest the need for increased server capacity, training intensification at least twice annually, and development of backup procedures to ensure operational continuity during system disruptions.
Co-Authors Anisa Annisa Sanny Ayu Kurnia Sari Della Aureliya Eliza Rusliana Br Harahap Etriyani Karolina Br Sembiring Ginta Puspita Hafizah Khaira Nasution MIFTAHUL JANNAH Noni Ardi Rizkina, Miftha Supraja, Galih Vivi Oxana Putri