Rendahnya kemampuan siswa sekolah dasar dalam menyelesaikan soal cerita matematika, khususnya pada materi pecahan, mencerminkan adanya kesulitan yang tidak hanya berkaitan dengan pemahaman konsep dan operasi hitung, tetapi juga berkaitan dengan perbedaan gaya kognitif. Gaya kognitif field independent (FI) dan field dependent (FD) memengaruhi cara siswa memahami soal, menyusun rencana, melaksanakan strategi, dan memeriksa kembali hasil penyelesaian. Penelitian ini bertujuan untuk mendeskripsikan kesulitan siswa dalam menyelesaikan soal cerita pecahan berdasarkan teori Polya ditinjau dari gaya kognitif. Jenis penelitian yang digunakan yaitu deskriptif kualitatif. Subjek penelitian adalah empat siswa kelas V-A SDN 005 Tarakan yang telah dipilih berdasarkan hasil tes gaya kognitif GEFT dan tes soal cerita pecahan. Data dikumpulkan melalui tes, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa siswa dengan gaya kognitif FI cenderung mampu memahami informasi soal dengan baik dan menyusun rencana secara mandiri, namun beberapa mengalami kesulitan pada tahap pelaksanaan karena faktor psikologis seperti terburu-buru atau lupa prosedur. Sementara itu, siswa dengan gaya kognitif FD lebih banyak mengalami kesulitan, terutama pada tahapan pelaksanaan dan pemeriksaan kembali, serta kesulitan dalam mengubah bentuk pecahan campuran. Kedua gaya kognitif menunjukkan bahwa kesulitan dalam memeriksa kembali jawaban masih dominan, baik karena kebiasaan maupun lemahnya strategi refleksi. Penelitian ini merekomendasikan pentingnya mengenali gaya kognitif siswa dalam proses pembelajaran untuk memberikan pendekatan yang sesuai dalam pemecahan soal cerita matematika.

Kata Kunci: Kesulitan, Teori Polya, Gaya Kognitif.

The low ability of elementary school students in solving mathematical problems within narrative contexts, particularly those involving fraction material, reflects the existence of difficulties that are not only related to understanding concepts and arithmetic operations. These difficulties are also associated with variations in cognitive styles. The cognitive style field independent (FI) and field dependent (FD) influence the way students' comprehension the problem, develop a plan, implement the strategy, and re-examine the results of the solution. The purpose of this research is to describe the difficulty of students in solving fraction story problems based on Polya's theory in terms of cognitive style. The type of research employed is descriptive qualitative. The research subjects were four students of class V-A SDN 005 Tarakan who had been selected based on the results of the GEFT cognitive style test and the fraction story problem test. The data were collected through tests, interviews, and documentation. The results showed that students with FI cognitive style tend to be able to understand the problem information well and plan independently, but some had difficulty at the implementation stage due to psychological factors such as rushing or forgetting procedures. Meanwhile, students with FD cognitive style had more difficulties, especially in the stages of implementation and re-examination, as well as difficulty in changing the form of mixed fractions. Both cognitive styles show that difficulties in checking back answers are still dominant, either because of habit or weak reflection strategies. The research recommends the importance of recognizing the cognitive style of students in the learning process to provide an appropriate approach in solving mathematical story problems. Keywords: Difficulty, Theory Of Polya, Cognitive Style.