One of the goals of learning mathematics is that students can demonstrate an accurate conceptual understanding of problem solving. The research was conducted at one of the MTs in West Bandung Regency. The purpose of this study was to determine the MTs students' understanding of mathematical concepts in fractional material using a qualitative descriptive method. Data collection techniques are conducting written tests, interviews and documentation on class VII students. The written test uses questions that are in accordance with the understanding of mathematical concepts. The characteristics of students' ability to understand mathematical concepts were categorized into 3, namely students who answered correctly (SMT) as many as 5 people (33.3%) on the indicator Presenting models and non-model objects of a concept and expressing concepts in various forms of mathematical descriptions, students who answered incorrectly (SKT) as many as 7 people (46.7%) on the indicator restating objects against a concept and categorizing objects according to their nature according to the concept, and students who did not answer as many as 3 people (20%) on indicators applying a concept or algorithm in problem solving.
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