%L UNY59724 %K Accounting Learning Activity, Active Learning Model with Firing Line Type %X This research aimed to improve Students’ Accounting Learning Activity in Class XII Social 1 SMA Negeri 5 Yogyakarta Academic Year 2017/2018 through the implementation of Active Learning Model with Firing Line Type. The type of this research was Classroom Action Research conducted collaboratively between an accounting teacher with the researcher. The subjects of this research were the students in Class XII Social 1 SMA Negeri 5 Yogyakarta Academic Year 2017/2018 which amounted to 24 students. Data collection techniques used in this research were participant observation, questionnaire, and documentation. The data analysis technique used to determine the improvement student learning activity was analysis of quantitative descriptive data with percentage. Based on the findings of the research, it could be concluded that the Implementation of Active Learning Model with Firing Line Type can Improve Students’ Accounting Learning Activity in Class XII Social 1 SMA Negeri 5 Yogyakarta Academic Year 2017/2018. This was indicated by the improvement of percentage average score of Accounting Learning Activity from 79,01% in the cycle I to 88,16% in cycle II or improve 11,58% (relative) and 9,15% (absolute). The numbers of students who got score ≥75% in the Accounting Learning Activity improve from 18 students (75%) in the cycle I to 24 students (100%) in cycle II. %D 2018 %A TRIYANI TRIYANI %I Fakultas Ekonomi UNY %T THE IMPLEMENTATION OF ACTIVE LEARNING MODEL WITH FIRING LINE TYPE TO IMPROVE STUDENTS’ ACCOUNTING LEARNING ACTIVITY IN CLASS XII SOCIAL 1 SMA NEGERI 5 YOGYAKARTA ACADEMIC YEAR 2017/2018