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The data analysis technique uses descriptive analysis which includes the steps to process data, analyze data and find results.

The data technique uses interviews, observation, and documentation. Sources of data were obtained from interviews with resource persons, namely teachers of economic subjects at SMKN 1 Surakarta and students. This research was conducted on class X students of SMK Negeri 1 Surakarta. This study uses descriptive quantitative. The objectives of this study were: (1) to determine the use of problem-based learning student worksheets in Basic Accounting subjects (2) to determine students' critical thinking skills after using problem-based learning student worksheets in Basic Accounting subjects.