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All Journal International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Journal of Management, Economic and Accounting
Ginta Puspita
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education

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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.
Financial Statement Analysis For Cryptocurrency In Public Companies Ayu Kurnia Sari; Hendra Saputra; Saidatunur Fauzi Saidin; Ginta Puspita
International Journal of Management, Economic and Accounting Vol. 3 No. 4 (2025): August 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

The rapid development of cryptocurrency has not only impacted the digital financial market but also the financial reporting of public companies involved in crypto asset transactions and investments. This study aims to analyze how cryptocurrency is recognized, measured, and presented in the financial statements of public companies, as well as its impact on financial performance and information transparency for investors. The research method used a descriptive qualitative approach, using literature studies and analysis of the financial statements of several international public companies that have adopted cryptocurrency in their business activities. The results show that cryptocurrency recording still faces challenges related to varying accounting standards in each country, particularly in determining fair value, asset classification, and recognizing gains and losses. The analysis also found that cryptocurrency adoption can increase potential profitability, but at the same time increases the risk of asset value volatility. Therefore, public companies integrating cryptocurrency need to implement robust internal control systems, ensure reporting transparency, and keep abreast of developments in international accounting regulations to provide relevant and reliable information to stakeholders.
Financial Statement Analysis For Cryptocurrency In Public Companies Ayu Kurnia Sari; Hendra Saputra; Saidatunur Fauzi Saidin; Ginta Puspita
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The rapid development of cryptocurrency has not only impacted the digital financial market but also the financial reporting of public companies involved in crypto asset transactions and investments. This study aims to analyze how cryptocurrency is recognized, measured, and presented in the financial statements of public companies, as well as its impact on financial performance and information transparency for investors. The research method used a descriptive qualitative approach, using literature studies and analysis of the financial statements of several international public companies that have adopted cryptocurrency in their business activities. The results show that cryptocurrency recording still faces challenges related to varying accounting standards in each country, particularly in determining fair value, asset classification, and recognizing gains and losses. The analysis also found that cryptocurrency adoption can increase potential profitability, but at the same time increases the risk of asset value volatility. Therefore, public companies integrating cryptocurrency need to implement robust internal control systems, ensure reporting transparency, and keep abreast of developments in international accounting regulations to provide relevant and reliable information to stakeholders.
Co-Authors Anisa Annisa Sanny Ayu Kurnia Sari Della Aureliya Eliza Rusliana Br Harahap Etriyani Karolina Br Sembiring Hafizah Khaira Nasution Hendra Saputra Marsaulina Sirait MIFTAHUL JANNAH Noni Ardi Saidatunur Fauzi Saidin Vivi Oxana Putri