This study aims to describe the numeracy ability of tenth-grade students at SMA YPPK Teruna Bakti Jayapura in relation to their learning styles visual, auditory, and kinesthetic on the topic of Three-Variable Linear Equation Systems (SPLTV). A descriptive qualitative approach was employed. The research subjects consisted of three students selected through purposive sampling to represent each learning style. Data were collected through a learning-style questionnaire (VAK model), a written test based on SPLTV problems, semi-structured interviews, and documentation, with data validity ensured through technique and source triangulation. Data were analyzed through data reduction, data display, and conclusion drawing. The results showed that all three subjects were in the high numeracy category, with scores of 94 (visual), 90 (auditory), and 92 (kinesthetic). The visual-style subject excelled in representation and structured problem-solving steps; the auditory-style subject excelled in mathematization and verbal explanation but was weaker in written communication; while the kinesthetic-style subject was able to construct mathematical models well but needed to improve accuracy. Overall, the class numeracy distribution showed 43.48% of students in the high category, 13.04% in the medium category, and 43.48% in the low category. These findings indicate that learning style is not the only determinant of numeracy ability.
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