Abstract

This research aims to analyze the effect of problem-based learning (PBL) combined with a flipped classroom (FC) approach (PBL-FC) toward the critical thinking skills of students with low, medium, and high academic abilities. A quasi-experimental study employing a 2 × 3 factorial design was conducted to examine the effects of two independent variables within a single experiment. The first independent variable is the learning model, which consists of PBL-FC implemented in the experimental group and traditional problem-based learning applied to the control group. The second independent variable pertains to students’ academic abilities, categorized into three levels: high, medium, and low. The sample for this study consisted of sixty-two students from a public vocational high school in Indonesia, employing the cluster random sampling technique. The data analysis included normality, homogeneity, two-way ANOVA, and LSD (Least Significant Difference) test. The results show that the combination of PBL-FC significantly improves critical thinking in the context of financial accounting. PBL-FC is more effective in improving the critical thinking of students with low, medium, and high academic abilities compared to traditional PBL. The implication of this study is the importance of using PBL-FC as a learning model that combines active learning strategies and technology integration to improve critical thinking skills in financial accounting courses. It is recommended that educational institutions and teachers consider the implementation of this innovative approach.