%I uny %L UNY154 %J uny %A M. Sochih %A Ani Widayati %A Rr. Indah Mustikawati %X This research aims at exploring students’ activities during the teaching and learning process of auditing which employs portfolio-based teaching models. The design of this research is action research. The subject of the research was 101 students’ of accounting education study program who take auditing courses in the academic year of 2008/2009. The data were collected through observation and documentation. At the end, the conclusion was taken to improve the activities. The research findings show that the student’s learning activities during the teaching and learning of auditing improve indicated by the 10% improvement of the activities in identifying the cases. Besides, the activities of cases selection for classroom study improve up to 5%. The activities of collecting the study cases improve up to 10%. The activities of presenting the portfolio improve up to 10%, the activities of presenting the data improve up to 10%. The score of student’s portfolio tasks ranging between 86-90 increases up to 31,58%, the score ranging between 81-85 increases up to 3,76%, and the score ranging between76-80 decreases up to 35,35%. %T THE IMPLEMENTATION OF PORTFOLIO-BASED TEACHING MODEL TO IMPROVE STUDENT’S ACTIVITIES OF ACCOUNTING EDUCATION STUDY PROGRAM IN THE TEACHING AND LEARNING PROCESS OF AUDITING