This study aims to describe the mathematical literacy abilities of vocational high school (SMK) students in Binjai based on PISA indicators—Formulate, Employ, and Interpret—within vocational problem contexts. A descriptive qualitative approach was employed involving 26 eleventh-grade students from the Office Management and Business Services program. Data were collected through vocational context-based mathematical literacy tests (sales revenue, profit targets, and product pricing) and semi-structured interviews. Data analysis followed the Miles and Huberman model. The findings reveal significant variation across the three mathematical literacy indicators: high-ability students could formulate problems into mathematical models, execute procedures accurately, and coherently interpret results in real-world contexts; moderate-ability students executed procedures correctly but failed to contextualize outcomes meaningfully; while low-ability students encountered fundamental barriers at the Formulate stage. These findings suggest that mathematics instruction in SMK remains predominantly procedural and detached from vocational contexts, causing students to experience cognitive dissonance between formula mastery and its application.
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