<![CDATA[Abductive reasoning is the process of formulating conjectures to explain surprising observations. Although these conjectures are not necessarily true, this type of reasoning is highly helpful in problem-solving for determining the best solution strategy. This study aims to investigate the differences in abductive reasoning across different cognitive styles. This research method uses a qualitative descriptive approach. The participants in this study were 32 students. Two of them were then selected for in-depth interviews representing types of abductive reasoning. Data collection and analysis were carried out on students' work results and semi-structured interviews. Polya's problem-solving theory was used to analyze students' thinking processes using abductive reasoning. The analysis was conducted on all problem-solving steps, namely understanding the problem, devising a plan, carrying out the plan, and looking back. Students with a field independent cognitive style were able to recognize and understand the problem quickly and directly determine the appropriate formula. In contrast, students with a field dependent cognitive style tended to understand the problem globally, requiring more time to complete the questions.]]>
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