نبذة مختصرة : The learning process in class still uses the old paradigm, namely the teacher is the center of learning and students tend to accept what their teacher explains. This causes students to be more passive and achieve less in the teaching and learning process. So a learning model is needed that encourages students to be active and gives students the opportunity to develop their potential to the maximum. Based on the problems above, apply the Collaborative Learning Model. Collaborative learning is a model of instruction where students as diverse as each other work together in small groups towards a common goal, for example to solve a problem, complete an assignment, or create a product. Students are responsible for learning from each other as well as their own knowledge. Thus, the success of one student helps other students to become successful. This review article describes collaborative learning in Primary School Education. Student activity and creativity need to be increased in accounting learning. This improvement effort can use collaborative learning models or other learning models. It is hoped that in accounting learning teachers will provide more opportunities and space for students to express opinions or ask questions so that student activity and creativity can develop more.
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