The purpose of this research is to improve the learning result of accounting by using approach of cooperative learning type Student Team Achievement Division (STAD) with U-Lead media learning on students class XI Accountancy of SMK MURNI 2 SURAKARTA academic year 2012-2013. This research is classroom action research. Object of this research is students class XI Accountancy of SMK MURNI 2 SURAKARTA totaling 24 students. This research was conducted with collaboration between researcher and teacher who involving participation students. Technique collection data was conducted with observation, interview, documentation, and test. This research was conducted in two cycles, each cycle consist of four phases. They are: (1) Action planning, (2) Implementation of the action, (3) Observation, and (4) Analysis and reflection. Each cycle was conducted in three sessions, each cycle for 7 x 45 minute. The result ot the research showed that the implementation of STAD cooperative learning approach with u-lead learning media can improve learning outcomes accountancy. The improvement happend in first cycle although it is not optimal yet. Improvements were made in the second cycle leading to teacher skills, increased student learning outcomes and meet accounting achievement of predetermined indicators. The research conclusion that the applying application of STAD cooperative learning approach with u-lead learning media can improve learning outcomes in class XI accountancy of SMK MURNI 2 SURAKARTA.