<![CDATA[Subtraction is one of the mathematics topics that frequently troubles early-grade students because it is taught abstractly without concrete aids. This study aims to describe the implementation of the Jarimatika method on subtraction and to analyse changes in the learning outcomes and learning activity of grade II students at SDN 5 Imbanagara Raya, Ciamis. This classroom action research followed Kurt Lewin's model across three cycles with nineteen students through planning, action, observation, and reflection. Data were collected through achievement tests, observation sheets on lesson planning and instructional delivery, and documentation, then analysed using comparative descriptive analysis. The findings show that the teacher's ability to plan and deliver instruction improved from cycle to cycle, and students became more active and directly involved in finger-based counting activities. Analysis of the students' initial attainment indicates that this class was operating under a ceiling effect, so the contribution of the action is more accurately read as strengthening process quality and supporting the group still below the mastery threshold, rather than raising whole-class attainment.]]>
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