Phase C students with intellectual disability often struggle to understand money-value equivalence, a functional skill essential to independence in everyday transactions, because conventional instruction has not linked the material to real experience. This study examines the effect of contextual learning (CL) on improving the understanding of money-value equivalence in a Phase C student with an intellectual disability at SLB BC Murni, Bandung. The method used was single subject research with an A1-B-A2 design. Data were collected through a rubric-based performance test covering seven ability aspects and analysed using visual analysis within and between conditions. The results show that the subject's initial ability at baseline-1 was 52.4%, rising consistently to 61.9%, 81.0%, and 90.5% across the three intervention sessions, and reaching 100% at baseline-2 after the intervention was withdrawn, with a Percentage of Non-overlapping Data (PND) of 100%, indicating a highly effective intervention. The novelty of this study lies in separating the construct of denomination recognition from that of money-value equivalence, and in the use of an authentic transaction context rather than a classroom simulation, so that the skill is formed without an additional generalisation stage. The study concludes that contextual learning through graduated authentic shopping activities effectively improves and maintains the understanding of money-value equivalence in a Phase C student with an intellectual disability in a meaningful and applicable manner.
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