ABSTRAKTujuan penelitian ini adalah untuk meningkatkan pemahaman belajarAkuntansi Perusahaan Jasa pada siswa kelas X AK 3 SMK Negeri 1 Surakartamelalui penerapan model pembelajaran kooperatif tipe Numbered Heads Together(NHT) dengan strategi Giving Question and Getting Answer untuk materi laporankeuangan perusahaan jasa. Penelitian ini merupakan Penelitian Tindakan Kelas(PTK). Penelitian dilaksanakan dua siklus, setiap siklus terdiri atas perencanaantindakan, pelaksanaan tindakan, pengamatan terhadap tindakan dan refleksiterhadap tindakan. Subjek penelitian ini adalah siswa kelas X AK 3 SMK Negeri1 Surakarta yang berjumlah 31 siswa perempuan. Sumber data berasal dari gurudan siswa. Teknik pengumpulan data dilakukan dengan observasi, wawancara,dokumentasi dan tes. Validitas data dengan menggunakan triangulasi metode danpenyidik. Analisis data menggunakan analisis data kuantitatif dan analisis datakualitatif. Analisis data kuantitatif menggunakan teknik statistik deskriptifkomparatif. Analisis data kualitatif menggunakan data observasi dan wawancara.Hasil penelitian menunjukkan bahwa melalui penerapan modelpembelajaran kooperatif tipe Numbered Heads Together (NHT) dengan strategiGiving Question and Getting Answer untuk materi laporan keuangan perusahaanjasa dapat meningkatkan pemahaman belajar Akuntansi Perusahaan Jasa siswakelas X AK 3 SMK Negeri 1 Surakarta tahun ajaran 2014/2015. Hal tersebutdapat dibuktikan dari beberapa indikator sebagai berikut: (1) Siswa dapatmendefinisikan dan menjelaskan materi pelajaran yang telah dibahas oleh gurumenunjukkan 85,48%. (2) Siswa dapat menyimpulkan dengan kalimatnya sendiriatas materi pelajaran yang telah dibahas menunjukkan 80,65%. (3) Siswapaham membuat kartu pertanyaan menunjukkan 90,32%. (4) Siswa pahammembuat kartu jawaban menunjukkan 90,32%. (5) Ketuntasan hasil belajarsiswa menunjukkan 90,32%.Simpulan penelitian ini adalah melalui model pembelajaran kooperatiftipe Numbered Heads Together (NHT) dengan strategi Giving Question andGetting Answer dalam pembelajaran Akuntansi Perusahaan Jasa dapatmeningkatkan pemahaman belajar siswa kelas X AK 3 SMK Negeri 1 Surakarta.Kata kunci: Pemahaman, Hasil Belajar, Numbered Heads Together, GivingQuestion and Getting AnswerABSTRACTThe objective of this research is to improve the understanding on theService Company Accounting learning of the students in Grade X AK 3 ofState Vocational High School 1 of Surakarta through the application of thecooperative learning model of the NHT type with Giving Question and GettingAnswer strategies on the topic of discussion of Financial Statement.This research used the classroom action research with two cycles. Eachcycle consisted of four phases, i.e. planning, implementation, observation, andreflection. The subjects of research were the students as many as 31 femalestudents in Grade X AK 3 of the aforementioned school. The data sources ofresearch were the Accounting teacher and students of the school involved in theresearch. The data of research consisted of quantitative and qualitative ones andwere collected through observation, in-depth interview, documentation, and test.They were validated by using the method triangulation and investigatortriangulation. The data were analyzed by using the quantitative and qualitativeanalyses. The quantitative data were analyzed by using the descriptivecomparative statistics.The result of research shows that the application of the cooperativelearning model of the NHT type with Giving Question and Getting Answerstrategies in the Service Company Accounting subject matter on the topic ofdiscussion of Financial Statement can improve the understanding on theService Company Accounting learning of the students in Grade X AK 3 ofState Vocational High School 1 of Surakarta in Academic Year 2014/2015 asindicated by the following indicators: (1) 85.48% of the students are able todefine and explain the learning material instructed by the teacher; (2)80.65% of the students are able to conclude in their own words the learningmaterial delivered by the teacher; (3) 90.32% of the students understand howto make question cards; (4) 90.32% of the students understand how to makeanswer cards, and (5) 90.32% of the students fulfill the minimum learningcompleteness criteria.Thus, the application of the cooperative learning model of the NHT typewith Giving Question and Getting Answer strategies in the ServiceCompany Accounting subject matter can improve the understanding on theService Company Accounting learning of the students in Grade X AK 3 ofState Vocational High School 1 of Surakarta.Keywords: Understanding, learning result, Numbered Heads Together, GivingQuestion and Getting Answer