This study has three objectives, 1) Describe the intrinsic elements that exist in short stories by students, 2) Describe what comparison figure of speech students use, 3) Describe the meaning of the comparison figure of speech used by students. The data used by the researcher is a statement that shows the part of the intrinsic elements and the comparison in the short story written by students of SMK Negeri 1 banyudono class XI Accounting 2. Technique collecting of the data in this study is the files, collect, and record. The data analysis uses the form unitization. The result of this study are 1) short stories written by students of SMK Negeri 1 Banyudono class XI Accounting 2 have noticed the intrinsic element in short story writing, 2) there are 69 pieces of comparison in a collection of short stories by students in SMK Negeri 1 Banyudono class XI Accounting 2, 3) the comparative majors often used by students are simile, while the least used are metaphor, alusi, and metonimia.
Keywords: Short Story, Figure of Speec
