The purpose of this study is to describe the implementation and the role of the Teaching Factory as an effort to improve the employability skills. The study was conducted in 8 vocational schools majoring in Accounting in Surakarta. Research using ethnographic design. The data collection technique used in-depth interview, observation, and documentation. The research informants were 40 people consisting of the principal, vice principal for curriculum, and 3 students each per school. The data validity technique used prologue engagement, participant observation, and triangulation. The steps of data analysis were conducted through data reduction, data presentation, conclusion drawing and verification. The results of the research (1) teaching factory activities carried out at SMK majoring in Accounting, namely practice in mini banks, Field Work Practices, practice in computer laboratories and practices in accounting manual laboratories (2) schools cooperate with DUDI in implementing Factory teaching, namely in the implementation of work practices fieldwork, curriculum preparation, preparation of learning materials, and classroom learning. The results of the study provide recommendations for the need for SMK to create a planned teaching factory program with DUDI and involve more project-based student activities to increase student employability.