Abstract: This research background is the lack of the students’ ability to comprehend mathematical concept with a mean of 54.17 in previous learning which is still below the minimum criteria of mastery learning (KKM) that is 70.00. This research aims to describe: (1) the learning process by implementing Realistic Mathematics Education (RME) approach for increasing the ability to comprehend mathematical concept for 2nd grade elementary school students and (2) the enhancement of the ability to comprehend mathematical concept for 2nd grade elementary school students with the implementation of Realistic Mathematics Education (RME). The research’s results showed an increasing in study result from cycle I with the average score of 55.83 to 77.91 in cycle II. Based on the results, it can be concluded that the Realistic Mathematics Education (RME) approach is able to improve the ability to comprehend mathematical concept of 2nd grade students at SDN 013 Pasirkaliki District Cicendo, Bandung city.
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