<![CDATA[This study examines the application of the Problem-Based Learning (PBL) model supported by Gimkit gamification to improve problem-solving skills in Basic Accounting, specifically the general journal topic, among 35 tenth-grade students (class X AKL 2) at SMK yang berada di Surakarta in the 2025/2026 academic year. A Classroom Action Research (CAR) design was implemented across two cycles. Data were collected through Polya-indicator-based essay tests, observations of student activity and teacher performance, and documentation. Instrument validity and reliability were tested using SPSS 25 (Cronbach's Alpha = 0.826). Problem-solving skills were measured against Polya's four stages: understanding the problem, devising a plan, carrying out the plan, and looking back. Results showed a clear upward trend: the pre-test average was 65.29 with a 12% mastery rate, well below the minimum passing criterion (KKM) of 80. After Cycle 1, the average rose to 71.32 (20% mastery), still below target. Following improvements in Cycle 2 - smaller groups of 4-5 students, more intensive teacher guidance, additional internet hotspots, and stronger Polya-based reflection - the average reached 82.86 with a 77% mastery rate, meeting the success criterion. All four Polya indicators improved from Cycle 1 to Cycle 2: understanding the problem (68% to 87%), devising a plan (79% to 87%), carrying out the plan (77% to 85%), and looking back (60% to 71%), the last remaining the weakest indicator. A paired sample t-test confirmed a significant difference between Cycle 1 and Cycle 2 scores (t = 7.185, sig. = 0.000 < 0.05). The research hypothesis was therefore accepted. Keywords: problem-based learning, Gimkit gamification, problem-solving skills, basic accounting, general journal]]>
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