Abstract Early reading difficulties remain a common problem in elementary schools. Many lower-grade students struggle with recognizing similar letters, pronouncing vowels and consonants accurately, and understanding combined sounds such as digraphs and diphthongs. These conditions affect reading fluency and text comprehension, which in turn hinder academic achievement. This study aims to analyze the forms of early reading difficulties and their contributing factors among third-grade students at SD Negeri 2 Bawu, using decoding learning theory as the analytical framework. This research employed a qualitative case study approach through observation, interviews, and documentation. The findings reveal that students experienced difficulties in distinguishing vowels, visually similar consonants, and digraphs and diphthongs. Contributing factors include psychological aspects, phonological development, family environment, and limited school teaching strategies. These findings highlight the importance of implementing phonological and multisensory-based learning strategies as well as parental involvement in supporting children’s reading development. This study contributes by providing empirical evidence on early reading difficulties and offering a foundation for developing relevant intervention models in elementary schools. Abstrak Kesulitan membaca permulaan masih menjadi persoalan umum di sekolah dasar. Banyak siswa kelas rendah menunjukkan hambatan dalam mengenali huruf mirip, melafalkan vokal dan konsonan dengan tepat, serta memahami bunyi gabungan seperti digraf dan diftong. Kondisi ini berdampak pada rendahnya kelancaran membaca dan pemahaman teks, sehingga menghambat pencapaian akademik. Penelitian ini bertujuan menganalisis bentuk kesulitan membaca permulaan serta faktor-faktor penyebabnya pada peserta didik kelas III SD Negeri 2 Bawu dengan menggunakan teori belajar decoding sebagai landasan analisis. Penelitian dilakukan dengan pendekatan kualitatif jenis studi kasus melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa peserta didik mengalami kesulitan dalam membedakan huruf vokal, konsonan yang mirip secara visual, serta huruf digraf dan diftong. Faktor penyebab kesulitan meliputi aspek psikologis, perkembangan fonologis, lingkungan keluarga, dan strategi pembelajaran di sekolah yang kurang bervariasi. Temuan ini menegaskan pentingnya penerapan strategi pembelajaran berbasis fonologis dan multisensori serta keterlibatan orang tua dalam mendampingi anak membaca. Penelitian ini berkontribusi dalam memberikan gambaran empiris mengenai kesulitan membaca permulaan sekaligus menawarkan dasar pengembangan model intervensi yang relevan bagi sekolah dasar.