This is qualitative research. The purpose of the research was to describe students’ conceptual understanding according to their own cognitive styles. The mathematical concept tested on the student was a system of linear equations of two variables. The subject of this research was two students from Grade XI of SMAN 4 Bantaeng. One of the subjects is field independent and the other student is field dependent. The instruments of this research were Group Embedded Figure Test (GEFT), a conceptual understanding written test, and a task-based interview. The analysis technic of this research was a qualitative descriptive analysis. Based on the research data, it was found that students of the field independently satisfy all indicators of conceptual understanding, namely define a concept in verbal and writing; use models, diagrams, or symbols to present a concept; change a representative form to another form; recognize various meaning of a concept; identify properties of a concept and recognize conditions that define it; compare various concepts; estimate; and provide examples and non-examples of a concept. Students of field dependentweres only satisfy seven indicators of conceptual understanding. The only one that was not satisfied by a student of dependent was recognizing various meanings of a concept.
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