Profile of conceptual understranding in subtraction among grade 2 Madrasah Ibtidaiyah

Subtraction is a key concept in early mathematics, especially for second-grade students in Madrasah Ibtidaiyah. This study aims to analyze students’ understanding of subtraction using a qualitative exploratory descriptive method. Data were collected through tests, interviews, and documentation with second-grade students of MI Islamiyah. The results show varied levels of understanding: some students applied formal strategies with place value, while others used visual aids such as line counting. Common errors were linked to misconceptions of place value and incorrect procedures. The study highlights the need for interactive learning and personalized guidance to strengthen students’ conceptual mastery of subtraction