This research examined both the students’ understanding of mathematical problems and their difficulties in solving the problems based on the SOLO taxonomy. The Collis-Romberg test of mathematical problem solving consisting of five items, each having four questions, was administered to 582 first-year students from 15 classes of public senior high schools in Jember. The results indicated that 8.82%, 7.73%, 33.30%, 34.67%, and 16.01% of the students were respectively at prestructural, unistructural, multistructural, relational, and extended abstract levels. The students’ difficulties were identified as follows: they did not understand the stems; they did not understand the questions; and they did not understand the concepts of digit and number, double proportion, and locus of points.
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