Published: 2026-04-01
Exploring the Role of Project-Based Learning in Enhancing Non-Profit Accounting Competencies: Evidence from Public Financial Accounting Students at Bengkalis State Polytechnic
DOI: 10.35870/emt.v10i2.6169
Downloads
Abstract
Non-profit organizations require accountants who are not only technically competent but also capable of managing accountability, donor restrictions, and ethical responsibilities. However, non-profit accounting remains underrepresented in many accounting curricula, including public financial accounting programs. This study aims to examine the role of Project-Based Learning (PBL) in non-profit accounting education by exploring students’ perceptions of PBL, its contribution to their understanding of non-profit accounting practices, and its influence on perceived career readiness. The study employed a descriptive quantitative approach using survey data collected from 71 undergraduate students enrolled in the Public Financial Accounting Study Program at Bengkalis State Polytechnic. Data were analyzed using descriptive statistical techniques to capture patterns in students’ responses. The results indicate that students perceive PBL as an effective and appropriate learning approach for non-profit accounting. PBL was found to support students’ understanding of key accounting concepts, facilitate the application of non-profit accounting practices through project tasks, and enhance students’ confidence and perceived readiness for future careers in the non-profit and public sectors. The findings suggest that integrating PBL into non-profit accounting courses can strengthen the alignment between academic learning and professional demands. This study provides empirical support for the use of PBL as a core instructional strategy in non-profit accounting education and offers insights for curriculum development in public financial accounting programs.
Keywords
Project-Based Learning ; Non-Profit Organisations ; Accounting Education ; Public Financial Accounting ; Career Readiness
Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
-
Issue: Vol. 10 No. 2 (2026)
-
Section: Articles
-
Published: %750 %e, %2026
-
License: CC BY 4.0
-
Copyright: © 2026 Authors
-
DOI: 10.35870/emt.v10i2.6169
AI Research Hub
This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem. By leveraging artificial intelligence for indexing, recommendation, and citation analysis, we enhance the visibility and impact of published research.
Husnul Muttaqin
Program Studi Administrasi Bisnis Internasional, Politeknik Negeri Bengkalis, Kabupaten Bengkalis, Provinsi Riau, Indonesia.
Yanisha Dwi Astari
Program Studi Administrasi Bisnis Internasional, Politeknik Negeri Bengkalis, Kabupaten Bengkalis, Provinsi Riau, Indonesia.
Risda Asfina
Program Studi Administrasi Bisnis Internasional, Politeknik Negeri Bengkalis, Kabupaten Bengkalis, Provinsi Riau, Indonesia.
Mira Rosmala
Sekolah Tinggi Ilmu Ekonomi Dharma Putra Pekanbaru, Kota Pekanbaru, Provinsi Riau, Indonesia.
-
Adawiyah, S., Daulay, A. N., & Syahbudi, M. (2025). ISAK 335 untuk meningkatkan akuntabilitas dan transparansi organisasi nirlaba. Academia Open, 10(2). https://doi.org/10.21070/acopen.10.2025.11761.
-
Aliyyah, W. N., & Andayani, S. (2024). Analysis of ISAK 35 implementation in Ruang Belajar Aqil non-profit organizations engaged in the third sector. Proceedings of the 7th International Conference of Economic, Business and Government Challenges, 7(1), 243–248. ic-ebgc.upnjatim.ac.id
-
Anggono, M. (2022). Effect of Project Based Learning on Accounting Learning Outcomes. Journal of Accounting and Finance, 58(3), 54–66.
-
Ayuntari, C. G., Amin, A. F., & Maulana, R. (2025). Implementation of interpretation of financial accounting standards (ISAK) 35 on the financial statements of non-profit entities. Proceedings of International Conference on Accounting and Finance (InCAF), 3, 419–429. Journal Portal
-
Braun, V., & Clarke, V. (2019). Reflecting on thematic analysis: A critique of the qualitative research methodology. Research in Psychology, 18(2), 305–319.
-
Freeman, S., Eddy, S. L., McDonough, M., & Smith, M. K. (2014). Active learning increases student performance in science, engineering, and mathematics. Proceedings of the National Academy of Sciences of the United States of America, 111(23), 8410–8415. https://www.pnas.org/content/111/23/8410.
-
Gainau, M. (2025). The Role of Project-Based Learning in Enhancing Accounting Skills: An Empirical Study. Educational Research Review, 18(1), 99–112.
-
Huda, I., & Suryani, A. (2024). Implementing Project-Based Learning to Improve Critical Thinking Skills in Accounting Education. Journal of Accounting Education, 14(2), 79–95.
-
Nurdiani, T., Rahmawati, D., Pogo, T., & Abu Bakar, N. R. B. (2025). Financial transparency and accountability in nonprofit organizations: A systematic literature review. ITQAN: Journal of Islamic Economics, Management, and Finance, 4(2). https://doi.org/10.57053/itqan.v4i2.102.
-
Rahmawati, I., & Suryani, A. W. (2021). An Exploration of Indonesian Accounting Education Practices. Journal of Accounting & Business Education, 6(1), 112–129.
-
Silva, C., & Leal, E. (2021). Project-based learning in an accounting graduate program: Benefits and limitations. Journal of Accounting Education, 29(2), 156–172.
-
Wu, X. (2025). Collaborative Project-Based Learning and Accounting Competency Development. Journal of Business Education, 35(2), 98–112.
-
Yusri, R., Yusof, A. M., & Sharina, A. (2024). A systematic literature review of project-based learning: Research trends, methods, elements, and frameworks. International Journal of Evaluation and Research in Education, 13(5), 3345–3359. https://doi.org/10.11591/ijere.v13i5.27875.
-
Z Jin, L. (2021). Ethical Challenges in Non-Profit Accounting: Balancing Donor Intent and Financial Stewardship. Springer.
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.