<![CDATA[The purpose of this research is to develop models of learning with concept maps strategy that enables students to understand and absorb the material better so that can improve student learning achievement in the course Fundamentals of Financial Accounting Classroom Action Research approach. The method used in this research is to study a class action (PTK). Implementation of TOD through cycles of research, where the number of the cycle depends on the achievement of success indicators. The results showed that learning with concept mapsstrategy to improve student learning achievement in basic subjects of financial accounting. This study uses classroom action research approach. The object of this study are students UNS Economic Education Guidance and Counseling-3 semester following the course Fundamentals of Financial Accounting. Technique of data collecting conducted by observation, questionnaires and tests. The research process was conducted in three cycles, each cycle consisting of fourstages: (1) planning action, (2) implementation of the action, (3) observation and interpretation, and (4) analysis and reflection. The results until the third cycle showed that: students who score above 70 to 78%, while 22% had not reached pre-determined indicators. Based on research results indicate that the concept map strategy to improve the understanding of students in learning the subjects of financial accounting basics. The strategy map concept was able to encourage students to more easily develop the concept andunderstand the concept of the subjects had learned that in turn can improve students' learning achievement.]]>
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