Abstract
Purpose – This study tests whether Problem-Based Learning integrated with Ulul Albab values (PBL-UA) improves cognitive attainment in Introductory Accounting 2 and explicates how character values are internalized across PBL cycles—evidence relevant to Indonesia’s human-capital agenda toward Golden Indonesia 2045.
Methods/Design/Approach – Sequential explanatory mixed-methods (QUAN→qual) with a quasi-experimental, non-equivalent control pretest–posttest in two intact classes at UIN Maulana Malik Ibrahim (n = 52; 26/26). The experimental class completed five PBL cycles over eight meetings using MSME rading-company cases; the control received conventional instruction. Cognitive performance came from an authentic accounting-cycle task scored by two independent raters (analytic rubric). Assumptions were checked; an independent-samples t-test examined group differences. Qualitative data (artifacts, reflections, interviews) were analyzed via directed content analysis aligned to the four Ulul Albab pillars and integrated through joint displays..
Findings – The experimental class outperformed the control on the posttest (M = 83.65 vs 76.42; mean difference = 7.23). The t-test indicated a significant advantage for PBL-UA with assumptions satisfied (Shapiro–Wilk p > .05; Levene’s F = 3.415, p = .071). Qualitative evidence showed consistent internalization of discipline, cooperation, ethical accountability in recording “every rupiah,” communication ethics, tolerance, emotion regulation, and reflective decision-making across the five cycles.
Originality/Value – Adds comparative evidence in Indonesian accounting education and explicates a value → process → artifact → outcome mechanism linking Ulul Albab to attainment; findings are bounded by non-random class assignment ad online delivery during the pandemic.
Practical Implications – Adopt five-cycle PBL with MSME cases, analytic rubrics and staged feedback, just-in-time Excel micro-tutorials (e.g., SUMIF, VLOOKUP), rotating roles with equitable presentations, and simple spreadsheet audit trails to strengthen accountability and accuracy.
Keywords Problem-based learning, accounting education, cognitive achievement, ulul albab, mixed-methods.
Paper type Research paper
Keywords
References
Azis, G. (2012). Ulul albab Citra Diri and Reliiras Students in the Era of Globalization. UIN Maliki Press.
Filho, O. S. S., & Calado, R. (2013). Learning Supply Chain Management by PBL with A3 Report Support. IFAC Proceedings Volumes, 46(24), 471–477. https://doi.org/10.3182/20130911-3-BR-3021.00115
Gasperz, J. (2015). Pengaruh Model Pembelajaran Akuntansi Berbasis Problem Terhadap Peningkatan Softskills Mahasiswa Jurusan Akuntansi Pada PTN Dan PTS Di Kota Ambon. Dinamika Akuntansi, Keuangan, Dan Perbankan, 4(1).
Heryanah, H. (2015). Ageing Population Dan Bonus Demografi Kedua Di Indonesia. Populasi, 23(2), 1. https://doi.org/10.22146/jp.15692
Jati, W. R. (2015). Bonus Demografi Sebagai Mesin Pertumbuhan Ekonomi: Jendela Peluang Atau Jendela Bencana di Indonesia? Populasi, 23(1), 1. https://doi.org/10.22146/jp.8559
Kemsetneg, H. (2019). Tahapan Besar Menuju Indonesia Emas 2045. https://www.setneg.go.id/baca/index/tahapan_besar_menuju_indonesia_emas_2045
Khaerani, I. F. R. (2014). Pemimpin Berkarakter Ulul Albab. JKPIM: Jurnal Kepemimpinan Pendidikan Islam Multi Kultural, 1(1).
Khotimah, G. M. K., Sudiyanto, & Muchsini, B. (2018). Pengaruh Model Pembelajaran Problem Based Learning Dan Student Team Achievement Division Terhadap Prestasi Belajar Kognitif Akuntansi. Tata Arta: Jurnal Pendidikan Akuntansi, 4(2).
Kumalawati, L. (2018). Penggunaan Metode Problem Based Learning Dengan Pendekatan Smart Group Discussion – Expert Untuk Meningkatkan Kompetensi Mahasiswa Program Studi Akuntansi. Monex: Journal Research Accounting Politeknik Tegal, 7(2). https://doi.org/10.30591/monex.v7i2.923
Munir, M. (2018). Membingkai Kepribadian Ulul Albab Generasi Milenial. Journal TA’LIMUNA, 7(1), 45. https://doi.org/10.32478/ta.v7i1.147
Murniati, A., & Hermawan, A. (2018). E- Problem Based Learning (E-PBL) Pada Mata Kuliah Akuntansi Manajemen Sebagai Alternatif Pembelajaran Inovatif. Jurnal Ilmiah Bisnis Dan Ekonomi Asia, 11(1), 1–10. https://doi.org/10.32812/jibeka.v11i1.25
Pramitha, D. A., & Wahjudi, E. (2020). Penerapan Model Pembelajaran Problem Based Learning (PBL) Untuk Meningkatkan Hasil Belajar Siswa Materi Laporan Keuangan. Jurnal Pendidikan Ekonomi Undiksha, 12(2).
Qodratulloh, W. (2016). Konsep Ulul Albâb Dalam Al Quran Dan Implikasinya Dalam Pembelajaran Pendidikan Agama Islam Di Perguruan Tinggi. Sigma-Mu Jurnal Penelitian & Gagasan Sains Dan Matematika Terapan, 8(1).
Stanley, T., & Marsden, S. (2012). Problem-based learning: Does accounting education need it? Journal of Accounting Education, 30(3–4), 267–289. https://doi.org/10.1016/j.jaccedu.2012.08.005
Suprayogo, I. (2005). Paradigma Pengembangan Ilmu Pengetahuan, Budaya, Dan Seni Pada Perguruan Tinggi (Konsep Pendidikan Tinggi Yang Dikembangkan Oleh Universitas Islam Negeri (UIN) Maulana Malik Ibrahim). UIN Maliki Press.
Titisari, K. H., Wijayanti, A., & Chomsatun, Y. (2013). Model Pembelajaran Akuntansi Untuk Meningkatkan Kompetensi Mahasiswa. Buletin Studi Ekonomi, 18(2).
Tortorella, G., & Cauchick-Miguel, P. (2018). Combining traditional teaching methods and PBL for teaching and learning of lean manufacturing. IFAC-PapersOnLine, 51(11), 915–920. https://doi.org/10.1016/j.ifacol.2018.08.465
Wyness, L., & Dalton, F. (2018). The value of problem-based learning in learning for sustainability: Undergraduate accounting student perspectives. Journal of Accounting Education, 45, 1–19. https://doi.org/10.1016/j.jaccedu.2018.09.001
Licensing
©️ 2025 The Author(s). Published by Global Educational Research Review.
This is an Open Access article distributed under the terms of the Creative Commons Attribution 4.0 International License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.
The terms of this license allow the posting of the Accepted Manuscript or Published Version in institutional or subject repositories by the author(s).
Reprints and Permissions
This is an open access article distributed under the terms of the Creative Commons Attribution 4.0
International License (CC BY 4.0), which permits unrestricted use, distribution, and
reproduction in any
medium, provided the original work is properly cited.
Permission is not required to reuse this article, in part or whole, as long as proper
attribution is given
to the original work.
Keywords
References
Azis, G. (2012). Ulul albab Citra Diri and Reliiras Students in the Era of Globalization. UIN Maliki Press.
Filho, O. S. S., & Calado, R. (2013). Learning Supply Chain Management by PBL with A3 Report Support. IFAC Proceedings Volumes, 46(24), 471–477. https://doi.org/10.3182/20130911-3-BR-3021.00115
Gasperz, J. (2015). Pengaruh Model Pembelajaran Akuntansi Berbasis Problem Terhadap Peningkatan Softskills Mahasiswa Jurusan Akuntansi Pada PTN Dan PTS Di Kota Ambon. Dinamika Akuntansi, Keuangan, Dan Perbankan, 4(1).
Heryanah, H. (2015). Ageing Population Dan Bonus Demografi Kedua Di Indonesia. Populasi, 23(2), 1. https://doi.org/10.22146/jp.15692
Jati, W. R. (2015). Bonus Demografi Sebagai Mesin Pertumbuhan Ekonomi: Jendela Peluang Atau Jendela Bencana di Indonesia? Populasi, 23(1), 1. https://doi.org/10.22146/jp.8559
Kemsetneg, H. (2019). Tahapan Besar Menuju Indonesia Emas 2045. https://www.setneg.go.id/baca/index/tahapan_besar_menuju_indonesia_emas_2045
Khaerani, I. F. R. (2014). Pemimpin Berkarakter Ulul Albab. JKPIM: Jurnal Kepemimpinan Pendidikan Islam Multi Kultural, 1(1).
Khotimah, G. M. K., Sudiyanto, & Muchsini, B. (2018). Pengaruh Model Pembelajaran Problem Based Learning Dan Student Team Achievement Division Terhadap Prestasi Belajar Kognitif Akuntansi. Tata Arta: Jurnal Pendidikan Akuntansi, 4(2).
Kumalawati, L. (2018). Penggunaan Metode Problem Based Learning Dengan Pendekatan Smart Group Discussion – Expert Untuk Meningkatkan Kompetensi Mahasiswa Program Studi Akuntansi. Monex: Journal Research Accounting Politeknik Tegal, 7(2). https://doi.org/10.30591/monex.v7i2.923
Munir, M. (2018). Membingkai Kepribadian Ulul Albab Generasi Milenial. Journal TA’LIMUNA, 7(1), 45. https://doi.org/10.32478/ta.v7i1.147
Murniati, A., & Hermawan, A. (2018). E- Problem Based Learning (E-PBL) Pada Mata Kuliah Akuntansi Manajemen Sebagai Alternatif Pembelajaran Inovatif. Jurnal Ilmiah Bisnis Dan Ekonomi Asia, 11(1), 1–10. https://doi.org/10.32812/jibeka.v11i1.25
Pramitha, D. A., & Wahjudi, E. (2020). Penerapan Model Pembelajaran Problem Based Learning (PBL) Untuk Meningkatkan Hasil Belajar Siswa Materi Laporan Keuangan. Jurnal Pendidikan Ekonomi Undiksha, 12(2).
Qodratulloh, W. (2016). Konsep Ulul Albâb Dalam Al Quran Dan Implikasinya Dalam Pembelajaran Pendidikan Agama Islam Di Perguruan Tinggi. Sigma-Mu Jurnal Penelitian & Gagasan Sains Dan Matematika Terapan, 8(1).
Stanley, T., & Marsden, S. (2012). Problem-based learning: Does accounting education need it? Journal of Accounting Education, 30(3–4), 267–289. https://doi.org/10.1016/j.jaccedu.2012.08.005
Suprayogo, I. (2005). Paradigma Pengembangan Ilmu Pengetahuan, Budaya, Dan Seni Pada Perguruan Tinggi (Konsep Pendidikan Tinggi Yang Dikembangkan Oleh Universitas Islam Negeri (UIN) Maulana Malik Ibrahim). UIN Maliki Press.
Titisari, K. H., Wijayanti, A., & Chomsatun, Y. (2013). Model Pembelajaran Akuntansi Untuk Meningkatkan Kompetensi Mahasiswa. Buletin Studi Ekonomi, 18(2).
Tortorella, G., & Cauchick-Miguel, P. (2018). Combining traditional teaching methods and PBL for teaching and learning of lean manufacturing. IFAC-PapersOnLine, 51(11), 915–920. https://doi.org/10.1016/j.ifacol.2018.08.465
Wyness, L., & Dalton, F. (2018). The value of problem-based learning in learning for sustainability: Undergraduate accounting student perspectives. Journal of Accounting Education, 45, 1–19. https://doi.org/10.1016/j.jaccedu.2018.09.001
Licensing
©️ 2025 The Author(s). Published by Global Educational Research Review.
This is an Open Access article distributed under the terms of the Creative Commons Attribution 4.0 International License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.
The terms of this license allow the posting of the Accepted Manuscript or Published Version in institutional or subject repositories by the author(s).
Reprints and Permissions
This is an open access article distributed under the terms of the Creative Commons Attribution 4.0
International License (CC BY 4.0), which permits unrestricted use, distribution, and
reproduction in any
medium, provided the original work is properly cited.
Permission is not required to reuse this article, in part or whole, as long as proper attribution is
given
to the original work.