<![CDATA[ Mathematics is often perceived as a difficult, abstract, and intimidating subject by elementary school students, particularly on decimal number material which requires accurate understanding of place value, arithmetic operations, and fraction-to-decimal conversion. Preliminary observations in the fifth grade of SDN 1 Trenceng, Tulungagung Regency, revealed that many students still struggled to understand the concept of place value, differentiate between tenths and hundredths, and convert fractions into decimal form. This study aims to describe and analyze the mathematics learning difficulties experienced by fifth-grade students of SDN 1 Trenceng on decimal number material, covering difficulties in understanding concepts, applying principles, and solving problems based on Cooney's theory. This research employed a descriptive qualitative approach involving 18 fifth-grade students as subjects. Data were collected through a ten-item essay test, observation, interviews, and documentation, then analyzed using the Miles and Huberman interactive model consisting of data reduction, data display, and conclusion drawing, with data validity examined through technique triangulation. The results showed that students' mathematics learning difficulties fell into the very high category at 44%, comprising difficulty understanding concepts (48.6%, high category), difficulty applying principles (51.3%, high category), and difficulty solving problems (35.25%, very high category) as the most dominant indicator. These findings indicate that students' difficulties stem from weak foundational conceptual understanding, highlighting the need for more responsive learning strategies, particularly in strengthening place value concepts and contextual word problem solving. Keywords: Decimal Numbers, Descriptive Qualitative Research, Elementary School, Learning Difficulties, Mathematics ABSTRAK Matematika sering dianggap sebagai pelajaran yang sulit, abstrak, dan menakutkan oleh siswa sekolah dasar, khususnya pada materi bilangan desimal yang menuntut pemahaman nilai tempat, operasi hitung, serta konversi pecahan-desimal secara tepat. Hasil observasi awal di kelas V SDN 1 Trenceng Kabupaten Tulungagung menunjukkan masih banyak siswa yang keliru dalam memahami konsep nilai tempat, membedakan nilai persepuluh dan perseratus, serta mengubah pecahan menjadi bentuk desimal. Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis kesulitan belajar matematika pada materi bilangan desimal yang dialami siswa kelas V SDN 1 Trenceng, mencakup kesulitan memahami konsep, menerapkan prinsip, dan menyelesaikan masalah berdasarkan teori Cooney. Penelitian menggunakan pendekatan kualitatif deskriptif dengan subjek 18 siswa kelas V. Data dikumpulkan melalui tes uraian sebanyak 10 butir soal, observasi, wawancara, dan dokumentasi, kemudian dianalisis menggunakan model interaktif Miles and Huberman meliputi reduksi data, penyajian data, dan penarikan kesimpulan, dengan keabsahan data diuji melalui triangulasi teknik. Hasil penelitian menunjukkan kesulitan belajar matematika siswa berada pada kategori sangat tinggi dengan persentase 44%, terdiri atas kesulitan memahami konsep (48,6%, kategori tinggi), kesulitan menerapkan prinsip (51,3%, kategori tinggi), dan kesulitan menyelesaikan masalah (35,25%, kategori sangat tinggi) sebagai indikator paling dominan. Temuan ini mengindikasikan bahwa kesulitan siswa bersumber dari lemahnya pemahaman konseptual dasar, sehingga diperlukan penguatan pembelajaran yang lebih responsif terhadap kebutuhan siswa, khususnya pada konsep nilai tempat dan penyelesaian soal cerita kontekstual. Kata Kunci: Bilangan Desimal, Kesulitan Belajar, Matematika, Penelitian Kualitatif Deskriptif, Sekolah Dasar]]>
