Integrating Problem-Based Learning with Ulul Albab Values to Enhance Cognitive and Character Outcomes in Introductory Accounting: A Mixed-Methods Study

Purpose – This study tests whether integrating problem-based learning (PBL) with Ulul Albab values enhances basic accounting cognitive competence while internalizing character dispositions relevant to professional practice. Methods/Design/Approach – A sequential-explanatory mixed-methods design was employed. Quantitatively, a quasi-experimental pretest–posttest with control was conducted in 2020/2021 at Universitas Islam Negeri (UIN) Maulana Malik Ibrahim (PBL class n=26; control n=26; eight meetings). PBL followed five stages (planning–implementation–observation–feedback–reflection) using MSME (UMKM) trading-company cases spanning the accounting cycle (journals, ledgers, financial statements). Assumptions were met (Shapiro–Wilk p=0.271/0.560; homogeneity p=0.071). A between-class post-test comparison showed a significant difference. Qualitatively, case documents, student reflections, and interview transcripts were thematically analyzed with triangulation. Findings – The PBL class outperformed the control on the post-test (83.65 vs 76.42); the mean difference was 7.23 points (95% CI [4.89, 9.57]; p<.001), supporting H1 that PBL is associated with higher cognitive achievement. Narrative evidence indicated internalization of Ulul Albab values—accountability, ethical communication and tolerance, collaboration, discipline, and benefit orientation—across planning, implementation, and reporting phases, notably linking meticulous record-keeping to responsibility and integrity. Causal inference remains cautious due to class-level assignment. Originality/Value – The study shows that a five-stage, MSME-anchored PBL can simultaneously raise cognitive performance and foster Ulul Albab character in an Islamic higher-education accounting context, addressing gaps in cognitively centric PBL literature. Practical Implications – Programs can adopt the five-stage PBL cycle with authentic MSME cases, provide digital scaffolding (concise Excel modules/templates and peer support), and use layered authentic assessment (product, process, and character reflection) with explicit rubrics for integrity, accountability, and collaboration. Keywords Problem-based learning, accounting education, cognitive achievement, ulul albab, mixed-methods Paper type Research paper