<![CDATA[ABSTRAKTujuan penelitian ini adalah untuk meningkatkan pemahaman belajar Akuntansi Perusahaan Jasa pada siswa kelas X AK 3 SMK YYY*) melalui penerapan model pembelajaran kooperatif tipe Numbered Heads Together (NHT) dengan strategi Giving Question and Getting Answer untuk materi laporan keuangan perusahaan jasa.Penelitian ini merupakan Penelitian Tindakan Kelas (PTK). Subjek penelitian ini adalah siswa kelas X AK 3 SMK YYY*) yang berjumlah 31 siswa perempuan. Sumber data berasal dari guru dan siswa. Teknik pengumpulan data dilakukan dengan observasi, wawancara, dokumentasi dan tes. Validitas data dengan menggunakan triangulasi metode dan triangulasi penyidik.Hasil penelitian menunjukkan bahwa melalui penerapan model pembelajaran kooperatif tipe Numbered Heads Together (NHT) dengan strategi Giving Question and Getting Answer untuk materi laporan keuangan perusahaan jasa dapat meningkatkan pemahaman belajar Akuntansi Perusahaan Jasa siswa kelas X AK 3 SMK YYY*) tahun ajaran 2014/2015. Hal tersebut dapat dibuktikan dari beberapa indikator sebagai berikut: (1) Siswa dapat mendefinisikan dan menjelaskan materi pelajaran yang telah dibahas oleh guru menunjukkan 85,48%. (2) Siswa dapat menyimpulkan dengan kalimatnya sendiri atas materi pelajaran yang telah dibahas menunjukkan 80,65%. (3) Siswa paham membuat kartu pertanyaan menunjukkan 90,32%. (4) Siswa paham membuat kartu jawaban menunjukkan 90,32%. (5) Ketuntasan hasil belajar siswa menunjukkan 90,32%.Kata kunci: Pemahaman, Hasil Belajar, Numbered Heads Together, Giving Question and Getting Answer*) Nama sekolah disamarkan ABSTRACT  The objective of this research is to improve the understanding on the Service Company Accounting learning of the students in Grade X AK 3 of State Vocational High School YYY through the application of the cooperative learning model of the NHT type with Giving Question and Getting Answer strategies on the topic of discussion of Financial Statement.This research used the classroom action research. The subjects of research were the students as many as 31 female students in Grade X AK 3 of the aforementioned school. The data sources of research were the Accounting teacher and students of the school involved in the research. The data of research consisted of quantitative and qualitative ones and were collected through observation, in-depth interview, documentation, and test. They were validated by using the method triangulation and investigator triangulation. The result of research shows that the application of the cooperative learning model of the NHT type with Giving Question and Getting Answer strategies in the Service Company Accounting subject matter on the topic of discussion of Financial Statement can improve the understanding on the Service Company Accounting learning of the students in Grade X AK 3 of State Vocational High School 1 of Surakarta in Academic Year 2014/2015 as indicated by the following indicators: (1) 85.48% of the students are able to define and explain the learning material instructed by the teacher; (2) 80.65% of the students are able to conclude in their own words the learning material delivered by the teacher; (3) 90.32% of the students understand how to make question cards; (4) 90.32% of the students understand how to make answer card and (5) 90.32% of the students fulfill the minimum learning completeness criteria. Keywords: Understanding, Learning Result, Numbered Heads Together, Giving Question and Getting Answer]]>
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