Experimental Approach of The Problem-Based Learning (PBL) Method in Increasing Accounting Student Understanding of Budgeting Courses

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One learning method that can be applied and, in many ways, proven to improve learning outcomes is the Problem-Based Learning (PBL) method. This research aims to analyze the effect of the PBL method on the Budgeting course and student learning outcomes (understanding of the Budgeting course). This research was carried out for six months at the Accounting Department of Politeknik Negeri Padang (PNP) and involved 57 students. The research method uses a quasi-experimental design, dividing the class into control (2A) and experimental (2B) classes, comprising 28 and 29 students, respectively. Research data was collected and analyzed using t-tests and questionnaires in the Budget course through 4 cycles (Cycles I, II, III, and IV). The results of the research after application using the PBL method were an increase in student understanding from cycle I with a value of 75.0% to 85.2% in cycles II and III, then in cycle IV, student understanding by 85.0%. Meanwhile, student learning outcomes in cycle I, namely 55% complete, increased significantly successively to 80%, 85%, and 87.5% complete in cycles II, III, and IV. The competency test score in the experimental class (90.17) is higher than that of the control class (69.35). This research concludes that the learning method with the PBL method can improve student understanding and learning outcomes in the Budgeting course for accounting students.