The objective of this research is to investigate whether there is a difference effect between between the TGT cooperative learning model assisted Smartgapoly interactive media (MPK-TGT Smartgapoly) and the direct learning model (MPL) on learning achievement in accounting. This research used the quasi experimental research method with nonequivalent pretest and posttest control-group design. The population of research was the students as many as 251 students in Grade X of Business and Management Department, State Vocational High School 1 Karanganyar. The samples of research consisted of 2 groups. They came from 2 different groups, 35 students from Grade X 3 as Experimental Group and 36 students from Grade X 5 as Control Group. The samples of research were done by using the simple random sampling. The data of research were gathered through documentation, observation, interview, and test method. The data of research were analyzed by using the t-test at the significance level of 5%. The finding is show that there is a difference effect between MPK-TGT Smartgapoly and MPL on learning achievement in accounting. The learning achievement in accounting of students who learned using MPK-TGT Smartgapoly are better than that of those who learned using MPL.