SIREGAR, Merinda Noorma Novida; AGHNI, Rizqi Ilyasa. Pengembangan Perangkat Pembelajaran Berbasis Problem Based Learning (PBL) untuk Meningkatkan Higher Order Thinking Skill (HOTS). Jurnal Pendidikan Akuntansi (JPAK), [S. l.], v. 9, n. 2, p. 292–301, 2021. DOI: 10.26740/jpak.v9n2.p292-301. Disponível em: https://ejournal.unesa.ac.id/index.php/jpak/article/view/40253. Acesso em: 12 jul. 2025.