Rika Irawati, Bambang Yudi Cahyono, Nunung Suryati, Siti Muniroh
Problem-based learning (PBL) has gained momentum in English for specific purpose (ESP) education, yet little is known about how PBL functions in vocational higher education settings for accounting for students' writing. This study investigated the effectiveness, benefits, and challenges associated with accounting students' writing performance. This study employs a mixed-methods design involving 60 students from one of the state polytechnics in West Kalimantan, Indonesia. The experimental group (N=30) experienced PBL, and the control group (N=30) received conventional learning. Data were collected through writing tests to investigate students' improvement in their writing performance, and interviews to explore students' perceptions of benefits and challenges. The results of the writing test were analyzed using descriptive and inferential statistics via SPSS, and the interview results were analyzed using thematic analysis. The quantitative results reveal that there is a significant difference in the writing performance of accounting students who were taught by using PBL and those who were taught by using conventional learning, with PBL being better than conventional learning. It can be concluded that PBL is effective at enhancing accounting students' writing performance. The qualitative results of the interviews revealed that the accounting students mentioned the benefits of PBL, including improvement in students' writing skills, development of students' problem-solving skills, development of students' critical thinking, team collaboration, and real accounting problem connections. However, they listed the challenges of PBL, which include difficulty relating to the varied ideas and a lack of experience with the problems. Future research is recommended to extend the study duration to better capture the lasting impacts of PBL, offering a more comprehensive understanding of this approach. Copyright (c) 2026 The Authors. This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License. https://creativecommons.org/licenses/by-nc-nd/4.0/https://creativecommons.org/licenses/by-nc-nd/4.0/
Department of English, Faculty of Letters, Universitas Negeri Malang, Indonesia; Department of Accounting, Politeknik Negeri Pontianak, Indonesia
