<![CDATA[. Learning mathematics at the Madrasah Ibtidaiyah level requires students to understand mathematical concepts and regulate their learning processes when facing difficulties. Self-Regulated Learning (SRL) plays an important role in helping students plan, monitor, and evaluate their learning activities. This study aims to analyze students’ SRL processes in overcoming difficulties in mathematics learning at Madrasah Ibtidaiyah. This research used a qualitative approach with a descriptive design. Data were collected through observation, interviews, and documentation involving students and teachers. Data analysis was conducted through data reduction, data presentation, and conclusion drawing, supported by source and technique triangulation to ensure data credibility. The findings revealed that students’ SRL developed through three phases: forethought, performance, and self-reflection. Students showed differences in setting learning goals, preparing strategies, monitoring tasks, checking solutions, and evaluating learning experiences. Peer tutoring was also identified as social support that helped students understand mathematical problems. The findings indicate that strengthening SRL through structured guidance, monitoring activities, reflection, and peer interaction can support students in overcoming difficulties in mathematics learning. ]]>
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