BUSINESS AND ACCOUNTING ASPECTS MENTORING INSIGHT BETWEEN STUDENTS AND MENTORS IN ENTREPRENEURSHIP CONTEXT

The research aims toexplore mentor dan mentee’s insights toward business and accounting teaching and learning model in entrepreneurship context which able to create a creative business. The research subject is business and accounting teaching and learning model in Universitas Ciputra’s Management Study Program, which is applied to project based and using mentoring approach. Informants are facilitators and students who are building start-up businesses. The research uses a qualitative method and case study approach. Results show that Students gain positive insight into business and accounting teaching and learning method that is applied, Facilitators applied the creative method to reach the optimal teaching and learning result, and engagement pattern in form of mentoring is agreed by both parties. These research results are wished to be used for higher education who is working on their entrepreneurship teaching and learning pattern aiming for creating creative businesses.

New venture creation created by entrepreneurs are seen as a useful instrument in accelerating macroeconomic growth Audretsch and Fritsch, 2002;Reynolds, Storey, and Westhead(1994). Given the fact, some countries including Indonesia is trying to develop a system to push new entrepreneur 's birth. One of the other ways which can be used is entrepreneurship education. Regarding the subject, Indonesian government specifically has been trying to increase 179 entrepreneur's growth through Instruksi Presiden No 4 in 1995, 30 June 1995 known as National Movements in Entrepreneurship Socialisation and Empowerment, which encourages Indonesian people and citizens to develop entrepreneurship programs which are aligned with PP No. 17 in 2010 regarding entrepreneurship education in higher education in order to create critical, creative, innovative, and independent, self-confident, entrepreneurial people.
The utmost entrepreneurship importance is also translated by National Education Department through Higher Education Directorate (DIKTI) since 2001 by developing Student Creativity Entrepreneurship Program (PKMK) which aims to develop the entrepreneurial culture within students and their peers DIKTI (2006). Creativity often times JAM 16,2 are looked at as one elementin entrepreneurship Hamidi, Wennberg, and Berglund, 2008;Lourençoand Jayawarna (2011). Creativity within entrepreneurship processfrequently correlated to dynamic process and decision making ability along with the following logic consequences Amabile, 1996;Batstone and Pheby (1996). Creative behavior in entrepreneurship is expected to result in innovation Ward (2004) thus, the effort of developing creative and innovative people as decided by Indonesian government is correlated to entrepreneurship education.
Researchers discussing entrepreneurship education effects on intention in becoming entrepreneurs are plenty (Fayolle,et al., 2000). Even so, how entrepreneurship education affects students' intention in becoming entrepreneurs need further studies. Results show a significant and positive correlation between two variables Fayolle,et al. (2007), meanwhile, some results show dissimilar correlation Oosterbeek,et al.(2010). Hence, varies results admitted creativity within entrepreneurship education, has not been able to consistently enhancing more entrepreneurs. More researchers are needed to regarding ideal entrepreneurship education model. Furthermore, there has not been creative teaching learning model which able to push students creating innovation within the entrepreneurship education learning process.
Alongside to varieties of form and kind of entrepreneurship education in Indonesia, there are merely several types of research which focus on entrepreneurship Education effectiveness in enhancing intention to become entrepreneurs. In general, by looking at the program activities, entrepreneurship education in Indonesia could be grouped into three kinds Susilaningsih (2012), which are: 1. Programmes in the form of introduction to entrepreneurship, 2. Entrepreneurship subject, and 3. Programmes those integrate entrepreneurship to other subjects. All of these inserted entrepreneurship character education as a critical role to be embedded within students. One example of these main entrepreneurship characters is creativity and innovation Ciputra (2009). This research aims to explore several facilitators and students' perspectives regarding creativity in entrepreneurship education, especially in higher education.

BUSINESS AND ACCOUNTINGIN ENTRE-PRENEURSHIP EDUCATION CONTEXT AND CREATIVITY
Some researchers associate entrepreneurship and innovative business attitudeas creative actWard (2004). Correlation within the two also shown by Davidsson (2002) research which claims that entrepreneurship core lays in newness and originality which able to move marketing process. Entrepreneurs should be capable of generating ideas regarding products and services to market. In order to do that, entrepreneurs should take into account the process that leads to product and service success factor to be accepted, since without sufficient response from the business market, an invention cannot be called as an innovation.
Creative thinking is defined as a tendency in solving problems equipping original ideas, along with positive reaction toward original idea generation S. L. Mueller and Thomas (2001). Entrepreneurship education outcome is defined as students' new perspective as a result of having to involve within entrepreneurship education. Studies from DeTienne and Chandler (2004), investigate further entrepreneurship education effects on student shows there is a strong connection with students' innovation values generated ideas. The same study also reveals students' ability improvement in identifying business opportunities and their innovative ability. This research proves the effectiveness of entrepreneurship education in improving students' ability in generating innovative ideas and opportunity identification. Mueller (2013), concludes three education concept aspects which stimulate students' ability in creative thinking:a) task design, b) working process, c) students' variety, by conducting empirical studies in exploring aspect and effectual cognitive process to enhance creative thinking and picturing the parallel connection within effectual cognitive with effective usage of creative process in conducting entrepreneurship education.

Figure 1 Entrepreneurship Teaching and Learning Model
Entrepreneurship Teaching and Learning Modelwithin this research is derived from entrepreneurship teaching and learning outcome to create entrepreneur graduates. Becoming an entrepreneur for a graduate is a career option, although it is not an option while they were students. Having to conduct entrepreneurial experience through entrepreneurship education is expected to raise competencies, such as entrepreneurship knowledge, skills, and behavior.Entrepreneurship education should begin from student's needs, which varies from one to another. For those who are equipped with entrepreneurship intention, entrepreneurship education functions as keeping and maintaining it. Entrepreneurship education would attribute to deeper meaning when it is able to enhance entrepreneurship intention. Creativity exercise could be used to enhance entrepreneurship intention for students in entrepreneurship education (Yar, et al., 2008).
For those who have not entrepreneurship intention, entrepreneurship education functions as entrepreneurship intention creation. Within this starting point, keep in mind that entrepreneurship education is unique for each student. This is a critical point to be embraced by entrepreneurship educa-tion facilitators, mentors and curriculum team. Entrepreneurship education should emphasize student centered learning. Students should be the subjects in each teaching learning method. Students condition and need variety do not allow one size fits all approach. Thus, entrepreneurship education facilitators should be able to maintain their position and role in becoming teaching and learning partner. In entrepreneurship education, educators function more than just becoming a facilitator. Students execute all of the planned teachings and learning actions. Facilitators ensure that teaching and learning scenarios went well, each student contributes to every learning whilst making sure they are getting the "Golden Nuggets" within these processes. These golden nuggets may as well be in the form of knowledge, skill or mindset.
The experiential based learning model is the appropriate method in driving students conducting entrepreneurship. As the result of entrepreneurship character itself emphasizes on mindset formation and implementation. Through the direct process, start-up process dynamics can be experienced directly. Students would also be potentially successful or fail in every start-up process, which allows students to learn from them.Teaching and learning approach through experiential based learning requires close mentoring, every process experienced by each student should contribute to knowledge, skill and mindset formation. In order to confirm this, facilitator's ability in person looking at entrepreneurship education result to every student is crucial. Hence, mentorship teaching and learning model is considered as most ideal. Chukwu and Uzochukwu (2013), research shows a positive correlation betweeneffective learning and entrepreneurship development through mentorship from entrepreneurs. Through mentoring, entrepreneurs' involvements are actively pushed within reflective learning. Furthermore, this entrepreneurship education system would be more effective when trust is present within mentor and mentee. With the purpose of building trust, these mentors' presence should be close to each student. It concludes that entrepreneurship education needs support from mentors who acquire the necessary skill set, knowledge, and experience along with avail-ability access to other experts, representing an effective support system.Here, mentors function as students guide in building start-ups and operating them. Mentor are people with the expected business experience who are expected to provide considerations and ideas for students, as well as supports and drives for students' start-ups to improve. Lutz,et al.(2015), claim key point to mentoring process is mentoring activities conducted by experienced facilitators, entrepreneurs, venture capitalist, professionals from different industries. Young entrepreneurs guided by mentors which provide guidance in taking direction, helping students understand their findings, do further research in enhancing their understanding toward market opportunity, and conducting iteration study to gain viable products.
On the other hand, in building start-ups, students need mentors (practitioners) by introducing them into their business network circles. In consort with The World Association of Business Coaches (2004) in Parsloe (2009), claims that mentoring is a set of practice focuses on achieving the business goal, which differentiates with another type of coaching. Business coaching discusses mentee's need development in achieving their business goal, not on their career or personal gain.Exploring from mentor function in teaching and learning process both individually, start-ups formation, and operation, mentors should be close to their students. It can be concluded that within students' entrepreneurship education, mentoring is considered as the ideal approach. Mentoring activities are maintaining support, guidance, and ideas by inserting experienced figures using their knowledge and practice to guide less experienced figures CIPD (2008) in Paesloe (2009). A mentor plays a serious role to display supportive behavior, able to facilitate, develop, and it is crucial for the equal level of relationship in mentoring is present. A mentor is responsible for watching over, not inserting power Nicoleta and Chioncel (2014). Moreover, mentor mentee relationship would be most effective when occurred naturally/organically with abilities to choose, meanwhile, formal programmes which require enrollment mostly are ineffective (Johnson and Anderson, 2010). In accordance to Johnson and Anderson, Eesley and Wang(2014), point out that formal design in matching mentor and mentee in mentoring programs is necessary in order to create effective mentor and mentee relationship in growing entrepreneurship intention.

Business and Accounting Aspects Mentoring Insight Between Students
Within these three entrepreneurship education scope models, there are four teaching and learning module sequences offered in UniversitasCiputra Entrepreneurship subject, which are: design thinking, business model canvas, business plan,and business execution.

RESEARCH METHOD
This research uses descriptive qualitative approach, which is chosen to explore further regarding how creative process has occurred in entrepreneurship education within a higher education context.The chosen approach is equipped to explore further regarding how creativity has occurred within higher education entrepreneurship education.Six informants are chosen among students who have dealt with entrepreneurship education both in a group or individually, they were asked to answer a set of question uttered by researchers. Students were free to answer and ask further to confirm their understanding regarding those questions. Researcher judgments were used to validate these students based on teaching learning competencies and informants' willingness to respond to the subject learning outcome.
The research entrepreneurship educators are entrepreneurship subject lecturers with a minimum of twice teaching it. Lecturers' perspective is used as the subject's facilitators are needed for the reason that they were the teaching and learning executor. As a facilitator, they were actively interacting with students. They were chosen using judgement sampling method based on these criteria: (1) have been an entrepreneurship subject coordinator and facilitator; (2) have group(s) of entrepreneurship subject mentees with innovative and sustainable business; (3) the mentored businesses exist until the interviews were conducted; (4) Facilitators lecturers are university's internal academicians (not Entrepreneur in Residence). Based on these criteria, some lecturers chosen are those within the sample criteria and willing to participate. Informants are competent facilitators since they are senior lecturers who have been these subject coordinators within several years.Data collection is gathered through semi-structured interview method. In this case, informants were given verbal questions based on the prepared list of questions, while researchers were still able to inquire further information when needed. The research scope is within International Business Management in UniversitasCiputra.

STUDENTS' PERSPECTIVE IN CREATIV-ITY CREATION PROCESS
Based on interview results, creativity creation process within student varies among one another which depended on the respected students' ability in figuring out opportunities and pre-experiences, also identification towards market needs.
"The first idea came up when my friends brought KUD milk from Malang since most of us are from that city. Besides, KUD milk has a delicious flavor and unavailable in Surabaya. Hence we thought bringing these in Surabaya would be awesome…." Creativity could be formed through similar hobby from business partners, which leads to business opportunities those have not been available in the market. "….because generally business projects are formed within people who have not known each other well, we try to build a business based on ideas that we like." Creativity could also happen from existing market opportunity, the market needs to be captured by students as a business opportunity.
"I choose to execute the Pepes Republic since there is one friend who guaranteed to order 200 pieces of pipes every week…." Business opportunity could also occur when students able to figure out the future market need, which indeed has not happened in the present days however abilities to read current lifestyles and social indicators plays significant roles in finding business idea opportunities.
"Within the second business project, I consider abroad trend which has not entered Indonesia. I also see that Indonesia has a great resource for our materials." Another thing that leads to creativity creation is students' equity or early investment, which consisted in: skills, knowledge, network, and assets.
"Based on my parents offset printing in Malang, which most similar business in Malang does not have bigger production scale compared to those in Surabaya. Meanwhile corrugated paper usage in my parents' business is quite high. Hence I choose Indokraft Project with the assumption that corrugated paper usage in Surabaya is even higher." "….besides prior trend and business idea rejection, we also consider the early investment limitation and connection. Thus, we choose batik..."

STUDENTS' PERSPECTIVE REGARDING BUSINESS AND ACCOUNTINGSUBJECTS FORFACILITATORROLESINCREATIVITY CREATION IDEAS
Facilitators support is crucial while helping students figuring out varies business ideas. Students most of the time are impeded by their self-ability in the market need identification, limited networking resources, lack of experiences in certain areas, also limited ability to express their ideas and new creativity. Therefore, facilitators are acquired to create a supportive environment within the innovative process in executing creativity.
The facilitators'supports and encouragement can be in the forms of giving an innovative business example to students to stimulate other business ideas creation.
"We give concrete idea/example to students, besides facilitators could also provide innovative business from UC students and Non-UC to enhance their creative process." "Showing unique business videos which are needed by many customers, in which enhancing us to think outside the box for our business ideas. We get to be encouraged to look at real market need to be formed in business ideas." The other support is also by opening facilitators' personal business networking, University's affiliated entrepreneurs (Entrepreneur in Residence) and other university's networks. These networks are provided as guest speaker for students who require further information within certain areas.

"Facilitators could provide channels or relations to aid business idea creation. Moreover, they might conduct mini workshops involving varies experts."
Students greatly appreciate facilitators who are able to act as their business partners within brainstorming process. Since they possess experiences and intellectual wisdom far beyond students. Here, their role as cognitive partners in discussion leads to students' business idea creation. The method is hoped to augment students' active participation and motivation in creating creative ideas as the result of the market exploration process.
"Brainstorming, students should keep doing brainstorming. Not only once at the semes-ter beginning.As Facilitator too should brainstorm to provide ideasand solution.

FACILITATORS PERSPECTIVE INSTUDENTS CREATIVITY CREATION
Most assignments are field assignments, in order to give a clearer picture of the real business condition, which aims to give broader knowledge to students. Inspirations came up in the process is hoped to stimulate students' creativity creation process.
"first, conducting a direct observation of problemsor needswithin campus area… then, students would be given a task to conduct the survey on business area and industry which will be done or entered to measure the chosen business perspective and appeal…" "There are several tasks I would give; one: students are required to conduct a market survey. For example, students have to be in markets, retail centers, or modern and traditional markets in…" "…second is by making them looking at problems within their surrounding areas and creatively creating businesses to answer these customer needs or problems…" In business, networking is the utmost power, which does not simply function as available resources identificator, also functions as information resources. Hence, students were also required to identify networks surround them.
"…both students were required to interview a hundred of similar business executor prior proposing a business idea…" "…lastly, requiring them making a list of networks they own."

BUSINESS AND ACCOUNTING FACILITA-TORS PERSPECTIVE TO WARD SUPPORT WHICH ENHANCES CREATIVITY IN EN-TREPRENEURSHIP
Based on interview result, supports given by facilitators do enhance varies students' creativity.
Nevertheless, it seems that most tasks appeared in design thinking ideation phase process. All facilitators agreed that high tolerance toward mistakes is a crucial factor in stimulating creativity.

"…conducting varies of new inventions which are made possible through trial and er-ror…"
Another form of support given to students is by concluding them directly as active partners.
Facilitators could administer direct examples to students in order to think creatively, out of the present normative structures (being out of the box).
"Direct intervention within their thinking process, in order to be out of the box. Also works with fresh ideas simulations..." "…my role is simply uttering directive questions to students…" "First, conducting studies or reviews on product/service which is going to be produced from literature or internet from both local and international resources…"

BUSINESS AND ACCOUNTING MENTORING BENEFITSFROM STU-DENTS PERSPECTIVE IN ENTREPRE-NEURSHIP
In order to conduct effective yet fruitful mentoring sessions, both mentors and mentees need to understand and act upon their roles as shown in Table 2. Capture Design of Mentoring Functions serves both as psychosocial and Career Developments for both parties involved.
Based on the interview results conducted, respondents agree that they need to develop psychosocial with the design mentors and they should stay from semester to semester instead of changing one to another before building both careers (mentees: Business Progress, mentors: Business Mentoring Efficacy). 1. Psychosocial Developments started from Building Rapport: this is the stage where both parties should develop interpersonal relationship by establishing an environment where mentees feel comfortable approaching their mentor (Con-sultations are needed minimum once a week, in order to build rapport and interpersonal relationship from new mentees and the designed mentor, finding out group dynamic and pace, also getting to know each other designed time of conducting business and consultation).
The second aspect of Mentoring Functions Psychosocial Development iscounseling: a guiding group of mentees both in teams and individually in getting through personal and interpersonal obstacles. 3. Acceptance/Confirmation:Providing help in growing student's self-efficacy and identity as business practitioners. 4. Role Modeling: The highest function as a mentor to their mentee(s) is to serve as a role model: in which developing attitudes, values, and behaviors of the field through interactions with mentees. In UniversitasCiputra, particularly in Faculty of Management Business psychosocial and Career Developments are conducted in a parallel way, in which started from Challenging Assignments: Developing mentee's technical and practical skills (in Universitas Ciputra's case) by providing them with complex realistic business task related projects. (Finding out real markets players and conditions, opportunities and problems,finding data related to customers needs) 2. Protection: Prevent mentee from failure in learning, failure in conducting projects, having poor relationships with stakeholders both in project administration and execution. 3. Coaching: Transferring knowledge regarding technical engineering and professional skills through a variety of pedagogical approaches. 4. Exposure/Visibility: Provide mentees with various opportunities to show their skills and knowledge (this is conducted through business exhibitions, presentations, business plan and business execution competitions, and mentee's business achievement showcase) that facilitate acclaim and feedback and enculturate mentees in business practices. 5. Employability/Sponsorship: Provide mentees with access, opportunities, and materials that will help to attain resources needed (these are conducted in UC in forms ofPractitioners advice, Internship opportunities, Funding, boot camp, Networking, Field Studies, Hybrid Learning).
Explained within interview transcripts, mentees agree that mentors should acquire the same business field experience as mentee's business in order to providesound and viable business suggestionsfor their mentees. Thus, they benefit from the mentors' experience and for not having to experience themselves the obstacles and possible pitfalls or going through them in a faster and better way: "EP mentoring model is already good since mentors are adjusted to mentee's project. In another word, mentors' own business experiencein the same field as mentees." Another mentoring benefit looked from mentee's perspective is that mentoring gives an access to a private teaching-learning process which guides mentees finding clear solutions to their prob-lems: "Private Mentoring to find out problems dealt by mentees, as well as giving directive solutions." Mentoring also provides benefits to mentees when the rapport has been built especially within a long period of time since business needs trust and bonding as well as its consultation sessions: "Assigning mentors from early semesters is something that should be maintained, since within business an entrepreneur should have a mentor(s)." The same informant also pointed out that mentors should have experienced by engaging on those entrepreneurial moments first in order to share it with their mentees, so they would be able to help their mentees getting through theirs.
Another mentoring benefit is by conducting continuous and consistent quality of mentoring, mentee's business would be controlled well: "Mentoring model process allows a business process to be controlled well."

MENTORING BENEFITS FROM FACILI-TATORS PERSPECTIVE
Since the mentoring process requires minimum two parties to be involved, which are the mentor him/herself and the mentee(s), Mentor also feels the benefit of these mentoring sessions especially when they need to find out mentees' business and interpersonal progress. Mr. Sonata mentioned that: "Continuous Mentoring model system conducted by facilitator finds out mentees progress and gives solutions to problems they are dealing with." Hence, facilitators do not merely provide challenges but they too provide solutions throughout mentoring sessions.
Another informant, Mr. Urbanus also stated that mentors who are ably maintaining close relationships with their mentees gain trust and optimize that trust within the process: "The one thing that I see and need to be sustained in EP is mentors need to be close with their mentees. Mentoring really requires trust. One student stops trusting the mentor, it is over." Thus, he continued that shifting mentor should be mitigated: "Mentee picks up mentor's mindset and attitude when it is shifted way too often, mentees would face hardship wi thin thei r affecti ons aspect."Psychological Development -Role Model.
Mrs. Lina and Ms. Gek, as some of the informants also mentioned that she always forms an agreementregarding the achieved target with her mentees, through discussion they were first asked how far they would want to go, their capabilities, and how are they going to achieve their target. She avoids giving orders and encourage these mentees to set their own targets which they will then fulfill: "I prioritize motivation, so they will not complain much about how difficult things they are going through eventhough they have not done it. Moreover, what I do next is involving them in a group discussion, therefore I have avoided ordering them, but what I do is make themselves set their own targets which then they will fulfill." Career Development -Coaching.
By having this process, mentoring serves as a reflection tools for both mentor and mentees, instead of setting one sided target, mentor lets student set their own target and agreed to fulfill what they agreed upon (both among themselves and mentor). Mentees also learn to be responsible for the choice they took, thus in this case they will work harder to fulfill it and do not feel as the mentor pressurized them as much. However, this requires the same vision and mission among mentor and mentees as stated by Mrs. Lina in order to enhance synergy within themselves and avoid future miscommunications: "I think both parties should have the same vision and missions to avoid dissatisfaction in regard of miscommunications." Meanwhile, there is a set back within this mentoring system in IBM-UC Program: for the mentors, there is a limitation which is time insufficiency in learning students' projects thoroughly (taking into account the business type vast variety and project quantity outnumber the facilitators).
They are not experts in specific projects and are acquired to deal with different type of projects. Mrs. Lina pointed out at least she tried to find out more information whether it is from the internet, seek mentoring from other experts or using any other resources while dealing with this situation: "When I'm not an expert in a certain business project but I need to facilitate that team, I try to find time to search any information whether it is from the internet or other resources." She added a benefitwhich is to find out more information is also including information from her students as discussion topics, meanwhile, she would also require students to find more information for their chosen project. This would also prepare facilitators to set guidelines which does not deviate too far from the overall standard through assessment rubrics.
Benefits of mentoring from Mr. Ivan: 1. Mentees are taught to increase their product knowledge, not exactly in details but at least when they hire staffs,2. they would be aware of crucial points within their start-ups.3. Finding out mentees solidity: there was a case where mentees leader actively asking the members to go to a traditional market in order to learn more about the different type of markets within their business project, while some members were not completely comfortable with the idea. It was a good tool in finding out each member's degree of willingness in learning, which is the most important thing according to Mr. Ivan.
Another important point is: mentees learn to survive in different circumstances, honing their opportunity finding skill in different situations by fulfilling exploration tasks given by their mentors: "Finding opportunities do not always lay in comfortable places, there should be efforts for survival even in inconvenient places, it actually is a good learning experience to open up their business insights."Career Development -Exposures/Visibilities.
Students with excellent business project performances are encouraged to take part in the business plan and Entrepreneurship competitions, where they could experience bigger possibilities in finding sponsors and valuable access toward inputs from outside reviewers as well as broaden their business insights both from their competitors and networks during or outside the competition. Career Development -Employability/Sponsorships.

DISCUSSION AND IMPLICATION
Creative process creation can be stimulated through students' similar equity or early investment owned, which could be in the form of skill and knowledge, networ k, or asset andhobbiesRead et al. (2010). Effectual reasoning orentrepreneurial reasoning concept happened when earlystartupsare formed, in which entrepreneurs' thinking process exploration and description are iterated.
Student start-up businesses endure this process in order to find and agreeing on similar interesting business ideas to befurther explored, in which mentor's support plays a crucial role in the success of finding market information process. In order to sharpen data from market observation, interview, and documentation, also enhancing students' insight, leadership and self-efficacy Raabeet al.(2003) in figuring out opportunities, experience background whether they come from entrepreneurial family or on the contrary Eesley and Wang (2014), also the ability to identify market needs.
Creativity could also be stimulated through trained insight in current market opportunity insight, also the ability to figure out a future market trend, in which environment and opportunity are created through creative potential invention and how to effectively use it Uddin and Hill (2010).
Students think facilitators entrepreneurship role as one of the most important in creating creative ideas, their support and challenges in the form of innovative business examples to students both in observation, business or venture visits, video displays or business insight tasks by inviting practitioners as guest lecturers within classes. These activities enable students and business practitioners broaden their business networking. Their value-adding is greatly respected as mentor and mentee, as well as brainstorming process partners Nicoleta and Chioncel (2014).

MENTORING ADVANTAGES FOR MEN-TOR AND MENTEE
Mentors asentrepreneurship educators and facilitator own the flexibility in giving students the creative creation task. These tasks are usually in the form of field visits to broaden insights toward knowledge, skills, and attitude regarding the real business condition. As part of the mentoring process, a mentor could also be a coachLutz, et al. (2015).Mentor and mentee are involved in the information resources identification process and other viable resources. (Mentoring Function Design is available in Tabel 2. In appendix).
The support in mentoring form is also thought to be crucial from facilitator's perspective in order to support, aid, and enhance student business creative thinking, both in business idea creation or solution seeking process.Students' creativity who are enrolled within business major is seen as more focus and speculative in comparison to the ones enrolled within technic major Berglund and Wennberg (2006).
Admitting high tolerance toward mistakes also plays a crucial factor in stimulating student's creative process in order to give them the trial and error phase while executing their ideas, which maketacit knowledge process occurred. Entrepreneur educator would also give direct support and act as business executor partner. Creative ability could be formed while students are exposed to experiencethe real entrepreneur ial context conditionLin and Nabergoj (2014).

SUMMARY
Entrepreneurship education is expected to aid creating creative business ideas and able to provide students with entrepreneurial skill, attitude, and knowledge. Mentoring is seen as the ideal entrepreneurship teaching and learning method. The research explores both students and facilitators perspectives within their roles in entrepreneurship creativity creation process. Result drawn from this research shows each plays unique roles, even though there are similar expectations from each party regarding entrepreneurship subject learning outcome. The result would be beneficial for higher education which wishes to apply entrepreneurship education using a project-based-learning method. Subsequent research is hoped to analyze further specific mentor roles within each business life cycle phases.