Numeracy literacy is a basic skill that students must have from the Madrasah Ibtidaiyah (MI) level. However, the reality in the field shows that many Grade 2 students still experience difficulties in understanding basic mathematical concepts such as addition, subtraction, simple multiplication, and solving word problems.This study aims to analyze the forms of mathematics learning difficulties experienced by Grade 2 MI students and the factors that influence them. The research uses a descriptive qualitative approach through a case study mathematics learning difficulties among elementary school students.The findings show that students’ learning difficulties include low understanding of number concepts, errors in arithmetic operations, low ability to read word problems, lack of concentration in learning, low learning motivation, and the use of less varied teaching methods. In addition, reading literacy skills have a strong relationship with students’ success in solving mathematical problems. Therefore, mathematics learning in MI needs to be integrated with the strengthening of numeracy literacy through the use of concrete media, contextual learning, educational games, and active parental involvement.
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