Integrating problem-based learning with Ulul Albab values to enhance cognitive and character outcomes in introductory accounting: A mixed-methods study

Amrullah, Abdul Malik Karim, Kholilah, Kholilah ORCID: https://orcid.org/0000-0003-1828-9642, Wahidmurni, Wahidmurni ORCID: https://orcid.org/0000-0002-0719-435X and Putri, Sheila Febriani (2025) Integrating problem-based learning with Ulul Albab values to enhance cognitive and character outcomes in introductory accounting: A mixed-methods study. Global Educational Research Review, 2 (1). pp. 57-69. ISSN 3064-5093

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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.

Item Type:	Journal Article
Keywords:	Problem-based learning; accounting education; cognitive achievement; ulul albab; mixed-methods
Subjects:	13 EDUCATION > 1302 Curriculum and Pedagogy > 130202 Curriculum and Pedagogy Theory and Development
Divisions:	Graduate Schools > Magister Programme > Graduate School of Islamic Education Management
Depositing User:	Wahidmurni Wahidmurni
Date Deposited:	17 Sep 2025 15:12

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