Low mathematics learning outcomes among students in division remain one of the problems frequently encountered in elementary schools. Students’ difficulties in understanding the abstract concept of division can result in suboptimal learning outcomes; therefore, an instructional approach is needed to help students understand mathematical concepts gradually, from concrete to abstract representations. This study aimed to determine the effect of the Concrete-Representational-Abstract (CRA) approach assisted by Dividend and Divisor media on the mathematics learning outcomes of Grade III students at SDN 01 Ampang. This study employed a quantitative approach using a quasi-experimental method with a Nonequivalent Control Group Design. The units of analysis were Grade III students at SDN 01 Ampang in the 2025/2026 academic year, consisting of 25 students in the experimental class and 24 students in the control class. The experimental class received instruction using the Concrete-Representational-Abstract approach assisted by Dividend and Divisor media, while the control class received conventional instruction. The research instrument was a mathematics learning outcomes test that had been tested for validity and reliability. Data analysis techniques included normality testing, homogeneity testing, and hypothesis testing using an Independent Samples t-Test with the assistance of SPSS. The results showed that the data were normally distributed and homogeneous. Based on the hypothesis test, the significance value (Sig. 2-tailed) was 0.045 0.05, indicating that H? was rejected and H? was accepted.