Design and Effectiveness of a VR–AI Integrated Business Mathematics E-Module for Enhancing Critical and Creative Thinking in Higher Education

Aim/Purpose: This study aims to develop and empirically evaluate a VR–AI integrated Business Mathematics e-module designed to enhance undergraduate students’ critical and creative thinking in higher education. Background: Business mathematics instruction in higher education frequently lacks structured, immersive resources that integrate Virtual Reality (VR) and Artificial Intelligence (AI) to promote deep analytical and creative competencies. Initial observations at Universitas Pendidikan Ganesha confirmed that instruction remained predominantly teacher-centered, with limited opportunities for contextual problem-solving. Unlike prior VR or AI studies that deploy these technologies as supplementary tools, this study embeds them as core components of a structured PBL-based e-module – a distinguishing design feature validated across three empirical trial phases. Methodology: A design-based research approach was adopted using the PLOMP development model, comprising preliminary investigation, prototype development, and assessment phases. Instruments included expert validation sheets (LORI), the USE Questionnaire, observation sheets, interview guides, and essay-type tests targeting critical and creative thinking. Content validity was established using the Content Validity Ratio (CVR = 1.00) across all instruments. Reliability of the critical thinking test was confirmed by Cronbach’s α = 0.883, and the creative thinking test by α = 0.817, both indicating high reliability. Participants included 70 undergraduate Digital Business students across a pilot test (n = 9), First Field Trial (n = 33), and Second Field Trial (n = 28). Contribution: This paper contributes an empirically validated VR–AI integrated e-module framework that combines 360° immersive simulation with AI-facilitated adaptive interaction within a structured Problem-Based Learning (PBL) approach, specifically targeting the development of critical and creative thinking in business mathematics. Findings: The e-module achieved high validity (design: M = 4.40, SD = 0.29; media: M = 4.42, SD = 0.32; content: M = 4.57, SD = 0.05; all categorized as Highly Valid). Practical usability improved from 72.17% (First Field Trial) to 86.39% (Second Field Trial). Students’ critical thinking scores rose from M = 88.38 (SD = 5.12, 95% CI [86.56, 90.20]) to M = 93.42 (SD = 4.18, 95% CI [91.80, 95.04]), and creative thinking scores from M = 88.28 (SD = 5.34, 95% CI [86.39, 90.17]) to M = 92.86 (SD = 4.05, 95% CI [91.29, 94.43]), between the two field trials, both substantially exceeding the minimum mastery criterion of 80. Recommendations for Practitioners: Higher education practitioners are encouraged to integrate VR and AI technologies into structured, PBL-based learning modules to create interactive, contextual, and student-centered environments that develop critical and creative thinking competencies. Recommendation for Researchers: Future researchers should expand participant diversity across study programs and institutions, explore broader subject areas, and develop more rigorous comparative and longitudinal designs to strengthen generalizability. Impact on Society: The study supports the cultivation of graduates equipped with critical and creative thinking competencies essential for navigating complex, real-world challenges in the digital and global economy. Future Research: Future studies should examine VR-AI integration across diverse educational contexts, address VR accessibility and technical barriers, and develop more varied assessment instruments aligned with HOTS frameworks.