<![CDATA[Mathematics is a foundational subject that shapes logical, systematic, and analytical thinking from the earliest years of formal education, yet many students in the lower grades (Grades I–III) of Madrasah Ibtidaiyah (MI) continue to experience persistent learning difficulties in mastering basic mathematical concepts. This study aims to analyze the forms and causes of mathematics learning difficulties among lower-grade MI students and to formulate appropriate handling strategies based on current scientific literature. A qualitative library research (studi pustaka) design was employed, using descriptive-qualitative content analysis of national accredited (SINTA) and reputable international journal articles published between 2021 and 2025. Data were collected through documentary tracing of relevant publications and analyzed using the interactive model of Miles, Huberman, and Saldaña, comprising data condensation, data display, and conclusion drawing, with source and theory triangulation to ensure trustworthiness. The findings indicate that learning difficulties manifest in number recognition, arithmetic operations, conceptual understanding, word-problem solving, conceptual errors, misconceptions, logical reasoning, and numeracy. These difficulties are shaped by internal factors (motivation, interest, cognitive readiness, concentration, self-confidence), external factors (family environment, learning facilities, peers), teacher-related factors (competence, instructional strategy, assessment practices), and learning-related factors (media, methods, and models). Effective handling strategies include differentiated instruction, Problem Based Learning, Realistic Mathematics Education, contextual approaches, concrete and manipulative media, educational games, digital technology, numeracy-based instruction, individual mentoring, remedial programs, peer tutoring, teacher-parent collaboration, and diagnostic assessment. The study concludes that early, diagnostic, and collaborative intervention is essential to prevent cumulative mathematical learning difficulties in MI students.]]>
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