Peningkatan Hasil Belajar Akuntansi Melalui Teknik Think Pair Share Di SMA Negeri 2 Ketapang

: This research aimed at improving the students' learning outcomes, at which it focused on an ability to both identify financial statement and overcome students' learning difficulty in implementing the financial statement of commercial enterprise at accounting. The study was taken to the twelfth grade students at State Senior High School No 2 in Ketapang Regency . Besides, the researcher did it into 3 cycles. The procedures of the cycles consists of (1) Planning, (2) Implementation, (3) Observation (4) Reflection.The study result showed that the cooperative learning with the think pair share technique was significantly more effective to improve the students' low mark and learning outcomes of the twelfth grade students at State Senior High School No 2 in Ketapang Regency' response concerned with the cooperative learning with the think pair share technique about the financial statement of the commercial enterprise was about 80 percents stated easier to remember, about 86 percents stated understandable, about 75 percents stated pleased to the concept financial statement of the commercial enterprise and there were about 88 percents of the students