This classroom action research was motivated by low learning activity and learning outcomes among first-grade students at SDN Pari Pari in mathematics, particularly on subtraction, caused by the teacher's reliance on textbooks and the chalkboard without engaging media, resulting in students paying less attention and achieving scores below the minimum mastery criterion (KKM) of 70. This study aimed to determine the improvement of student activity and learning outcomes in Grade 1 of SDN Pari Pari through the use of a counting board (papan hitung) medium on the subtraction topic. This research employed the Classroom Action Research (CAR) method following the spiral model of Kemmis and McTaggart, carried out in two cycles, each consisting of two meetings covering planning, action, observation, and reflection. The subjects were 15 first-grade students of SDN Pari Pari, consisting of 8 male and 7 female students, in the 2025/2026 academic year. Data were collected through observation of student activity using an observation sheet with ten indicators, and learning achievement tests given at the end of each cycle, then analyzed using quantitative and qualitative descriptive approaches. The results showed that the counting board medium improved both student activity and learning outcomes. Student activity increased from 83.50% in Cycle I, categorized as active, to 92.58% in Cycle II, categorized as very active. The percentage of students achieving mastery learning also increased, from 86.67% in Cycle I to 100% in Cycle II. These findings indicate the counting board medium is effective for improving activity and learning outcomes on subtraction.
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