This study aims to describe the mathematical reasoning ability of third grade students of SDN 007 Rimbo Panjang on the material of multiplication of numbers. This study uses a qualitative descriptive research approach with 31 students as subjects. The data in this study were collected through a written test consisting of 5 story problems on multiplication material arranged based on mathematical reasoning indicators, namely (1) Presenting mathematical statements, (2) Proposing conjectures, (3) Carrying out calculations, (4) Checking the validity of arguments, and (5) Drawing conclusions. The results of the study showed that students' mathematical reasoning ability was in the medium category with an average score of 54.52. A total of 18 students (58.1%) were in the medium category, 7 students (22.6%) in the low category, and 6 students (19.4%) in the high category. Students with high ability were able to understand the concept of multiplication as repeated addition and solve problems systematically, while students in the medium and low categories still experienced difficulties in understanding story problems, determining the correct arithmetic operations, and writing the solution steps and conclusions correctly. These results indicate that multiplication learning needs to be more frequently associated with story problems, logical reasoning, and concrete media so that students' mathematical thinking skills can develop more optimally.
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