This research aims to identify the difficulties experienced by students in learning mathematics and the factors that cause these difficulties. The approach used is qualitative, with a qualitative descriptive method to describe students' difficulties in learning mathematics. The research subjects consisted of ten third-grade students at SDN 102 Aneka Marga. The research results revealed that the most frequent difficulties experienced by students were conceptual difficulties. Students do not fully understand the concept of fractions, have difficulty determining the numerator and denominator, often write fraction values upside down, and have difficulty distinguishing between the symbols ">" (more than) and "<" (less than). Factors that cause these difficulties include students' low attitudes and interest in mathematics lessons, which results in students' lack of attention during lessons and makes them less enthusiastic about learning mathematics.
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