THE ESSENCE OF PROJECT-BASED LEARNING INVOLVES USING TECHNOLOGY IN LEARNING FINANCIAL MANAGEMENT

Abstract

Project-Based Learning (PBL) is one of the recommended methods to improve students' practical problem-solving skills. It is hoped that students can acquire critical thinking skills and a deep understanding of the material. Deep learning is an approach used in the national learning system. This study aims to assess students' perceptions regarding PjBL learning in the MSME financial management course. This study uses a qualitative approach. Data collection techniques use open-ended questionnaires, conducting observations during the learning process, and documentation related to learning files during the method used. Data analysis techniques use the Miles and Huberman model, consisting of data collection, data reduction, data presentation, and drawing conclusions. The results of the study indicate that by implementing PjBL steps in the financial statement analysis project of MSMEs in the production sector, it can facilitate understanding of the calculation components of Cost of Goods Sold (COGS), the difference between business income and other income, analysis of business operating expenses and other expenses, components of current and non-current liabilities, analysis of depreciation expense calculations and overall improve students' competence in preparing financial reports correctly in accordance with SAK EMKM. During the project, the analysis of MSME financial reports was carried out using the assistance of Ms. Excel.

DOI: https://doi.org/10.56238/sevened2025.036-088