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All Journal Jurnal Pendidikan Akuntansi (JPAK) Ekuitas: Jurnal Pendidikan Ekonomi El Dinar Journal of Economic Education Jurnal SOLMA Jurnal Karinov Jurnal Graha Pengabdian Community Empowerment Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Pengabdian kepada Masyarakat Jurnal Manajemen Bisnis dan Kewirausahaan Sosio-Didaktika: Social Science Education Journal Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Jurnal Pengabdian Mandiri Journal of Finance and Business Digital (JFBD) International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Ekuitas Jurnal Pnedidikan Ekonomi Global Educational Research Review
Sheila Febriani Putri
Universitas Negeri Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Integrating Problem-Based Learning with Ulul Albab Values to Enhance Cognitive and Character Outcomes in Introductory Accounting: A Mixed-Methods Study Karim Amrullah, Abdul Malik; Kholilah, Kholilah; Wahidmurni, Wahidmurni; Putri, Sheila Febriani
Global Educational Research Review Vol. 2 No. 1 (2025)
Publisher : MyResearch ID Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71380/GERR-08-2025-50

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
Co-Authors 12.05.52.0053 Yuli Widiastuti, 12.05.52.0053 Abdul Malik Karim Amrullah Anin Dyah Luthfiani Aninda, Fina Ar'Reza, Ida Fatmawati Az-Zein Hafizd Bayu Teguh Imani Cipto Wardoyo Desma Anjar Setyowati Rismadini Putri Dhika Maha Putri Djoko Widodo Dwi Narullia Fajriyah, Lutfiana Fatrya Dhea Ikhtyari Febriansyah, Arsy Fini Alfionita Umar Firdausi, Fina Melika Fitri Purnamasari Fitria Haqsari Ratnapertiwi Gina Oktavia Gita Yuniar Ibrahim Reyhan Nugraha Putra Reyhan Ida Fatmawati Ar'Reza Ifah Nur Faizah Imani, Bayu Teguh Indah Nur Santi Kholilah Kukuh Yudhistiro, Kukuh Lutfiana Fajriyah Mishella Putri Novitalia Mochammad Galih S Wicaksono Muhammad Ifan Ali Mustofa Mustofa, Muhammad Ifan Ali Nadia Arli Rafifah Nafiah, Kalya Malfalena Nanda, Hanjar Ikrima Nila Cahayati Nila Cahayati Nuriyatul Mustofiyah Nurman Fadhilah Nurul Azizah Puji Handayati Ramadhany, Mohammad Anugrah Ratnaningtyas, Lia Ria Zulkha Ermayda Rizqi Sabila S Martono Santi, Fitriana Saputra, Riko Aprilian Satia Nur Maharani Shidarta, Eka Ananta Slamet Fauzan Tiffani, Avida Shafa Tyas, Eva Wahyuning Yana Respati Dewi Yuniar, Gita