The purpose of this study is use jigsaw type of cooperative method to improve learning outcomes in accounting subjects to students in grade XI IPS 1. This research is a classroom action research using the cycle strategy. The subject of this research is a class XI IPS 1 which totaled 28 student. Technique of data collecting is done by testing, observation, documentation, and interviews. The data validation uses technique method triangulation and data. The analize data with technique analize descriptive qualitative. Based on research, it can be concluded is increase in accounting students learning the use jigsaw type of cooperative method, seen in (1) student participation showing an increase 17,86%, (2) mastery learning student showing an increase 25%. The conclusion of research was that the jigsaw type of cooperative learning method application could improve the student learning achievement from learning activeness aspect or student learning passing.