<![CDATA[Mastery of basic arithmetic operations is a fundamental skill for elementary school students before progressing to more complex mathematical concepts, yet data indicate that Indonesian students' numeracy proficiency remains low. This study aims to analyze the difficulties faced by fourth-grade students in solving basic arithmetic operations (addition, subtraction, multiplication, and division) using the long-form calculation technique, based on the SOLO Taxonomy. A descriptive qualitative approach was employed, involving 40 fourth-grade students at SDN Cangkuang 01, Kabupaten Bandung, as research subjects. Data were collected through diagnostic tests and semi-structured interviews, then analyzed using the interactive model of Miles, Huberman, and Saldaña. The results show that students experienced difficulties of varying types and degrees across the four operations, with a tendency for the level of cognitive structure to decrease as the complexity of the operation increased, from addition to long division. Furthermore, the accuracy of students' final answers did not always reflect their level of cognitive structure, as computational errors could still be accompanied by an integrated thinking process. These findings underscore the importance of mathematics learning evaluation that focuses not only on final outcomes but also on students' thinking processes, in order to provide more targeted instructional interventions.]]>
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