The purpose of this study was to describe the conceptual understanding of class VIII students of SMP Negeri 18 Palu in solving problems in social arithmetic material in terms of gender. This research use desciptive qualitative approach. The subject of this study consisted of one male student with high mathematical ability (LT) and one female student with high mathematical ability (PT). The results of this study indicate an understanding of the concept of male students (LT), namely being able to classify social arithmetic. Apply the concept logically and explain using your own language, namely explaining the reasons why using the concept of loss and percentage of loss due to solving problems. Give examples and non-examples of social arithmetic. Presenting a social arithmetic problem in various forms of mathematical representation, namely presenting known data, writing down what is known. As well as consistent use in solving problems and answering according to the steps. Understanding the concept of female students (PT) is able to classify social social arithmetic. Apply the concept logically and explain using your own language, namely explaining the reasons for using the loss concept because you were asked about the percentage of loss and could not solve the problem because you did not know how to find the percentage of loss. Give examples and non-examples of social arithmetic. Presenting a social arithmetic problem in various forms of mathematical representation, namely presenting known data, writing down what is known and what is asked. However, I can't solve the problem because I don't know how to find the loss percentage.
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