This study aims to examine students perceptions regarding the implementation of project-based learning (PjBL) to enhance critical thinking skills in higher education. It employs a qualitative descriptive approach with a classroom research design. The study involved active students from the Accounting Education Study Program at FKIP UNS who had completed the Spreadsheet Application course; the sample was selected using purposive sampling based on predetermined criteria. Data were collected through structured interviews guided by an interview protocol to corroborate survey findings on students' perceptions of PjBL implementation in the Spreadsheet Application course. Implementing PjBL through spreadsheet design projects provided a learning experience that encouraged students to understand problems, identify information needs, analyze data, evaluate alternative solutions, draw evidence-based conclusions, and reflect on their own thought processes. Key PjBL characteristics such as real-world problems, constructive inquiry, collaboration, independent learning, and direct involvement in project completion contributed to the development of skills in interpretation, analysis, inference, explanation, evaluation, and self-regulation. However, the effectiveness of PjBL implementation was influenced by the quality of execution, active student engagement, group dynamics, and the lecturer's role as a facilitator. The findings conclude that students view PjBL as an effective learning approach for enhancing critical thinking skills in higher education. Therefore, it is recommended that lecturers design projects that are authentic and contextual, while providing opportunities for collaboration, inquiry, and reflection on the learning process to ensure optimal development of critical thinking skills.