This study aims to describe the conceptual understanding profile of eighth-grade students at SMP IT Al-Fahmi Palu in solving linear equation problems, viewed from their mathematical ability. The research employed a qualitative descriptive approach. The participants included three eighth-grade students, each representing high, medium, and low mathematical ability levels, determined based on their math report card grades and teacher recommendations. Data were collected using written tests in the form of essay questions and semi-structured interviews. The data were analyzed through data condensation, data presentation, and conclusion drawing, with credibility ensured through time triangulation. The findings indicate that students with high mathematical ability can apply the concept of linear equations, represent them graphically, and relate linear equation concepts to social arithmetic. Students with medium mathematical ability can apply linear equation concepts and also connect them to social arithmetic. Meanwhile, students with low mathematical ability are only able to meet the indicators of applying linear equation concepts and relating them to social arithmetic.
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