<![CDATA[The main problem in this study is students' limited conceptual understanding of basic accounting. The dominance of lecture methods results in students being able to solve problems only procedurally, without understanding the logic behind accounting records, which is not in line with the demands of analytical competency in the workplace. This study aims to analyze the implementation of Problem-Based Learning (PBL) as a learning innovation to encourage deep learning in basic accounting learning at vocational high schools. Using a descriptive qualitative approach, data were collected through observations, interviews, and documentation studies at Bakti Ilham Vocational High School. The results show that PBL, implemented adaptively through heterogeneous group discussions, guiding questions, and digital gamification-based evaluation, can shift students' learning patterns from procedural understanding to more meaningful conceptual understanding. The three principles of deep learning mindful, meaningful, and joyful learning are realized in an integrated manner in the learning process. This study confirms that the combination of PBL and technological innovation is an effective strategy to improve the quality of basic accounting learning in vocational education. Abstrak Rendahnya pemahaman konseptual murid dalam pembelajaran akuntansi dasar menjadi permasalahan utama pada penelitian ini. Dominasi metode ceramah menyebabkan murid hanya mampu menyelesaikan soal secara prosedural tanpa memahami logika di balik pencatatan akuntansi, sehingga tidak sejalan dengan tuntutan kompetensi analitis di dunia kerja. Penelitian ini bertujuan menganalisis penerapan Problem-Based Learning (PBL) sebagai inovasi pembelajaran dalam mendorong terwujudnya deep learning pada pembelajaran akuntansi dasar di SMK. Menggunakan pendekatan kualitatif deskriptif, data dikumpulkan melalui observasi, wawancara, dan studi dokumentasi di SMK Bakti Ilham. Hasil penelitian menunjukkan bahwa PBL yang diterapkan secara adaptif melalui diskusi kelompok heterogen, pertanyaan penuntun, dan evaluasi berbasis gamifikasi digital mampu menggeser pola belajar murid dari pemahaman prosedural menuju pemahaman konseptual yang lebih bermakna. Ketiga prinsip deep learning, yaitu mindful, meaningful, dan joyful learning, terwujud secara terpadu dalam proses pembelajaran. Penelitian ini menegaskan bahwa kombinasi PBL dan inovasi teknologi merupakan strategi efektif untuk meningkatkan kualitas pembelajaran akuntansi dasar di pendidikan vokasi. Kata Kunci: akuntansi dasar; deep learning; inovasi pembelajaran; pembelajaran berbasis masalah; pendidikan vokasi]]>
Copyrights © 2026
