This study describes the mathematical thinking process of Vocational High School students in reconstructing the concept of numeracy literacy based on the framework of Action-Process-Object-Scheme (APOS) theory. This type of research is qualitative with an exploratory method in which students are allowed to take turns to solve problems until the research subject is found by the research objectives. The research subjects were 33 students of class XI Vocational High School PGRI 1 Kudus which were selected using exploration. Taking into account the variety of answers, the uniqueness of the answers, communication skills, and the fulfillment of the four indicators of numeracy literacy, one person was selected to participate in in-depth interviews. The data collection instruments used were numeracy literacy tasks and interviews. APOS theory is used to explore students’ thinking processes in reconstructing the concept of numeracy literacy. The data analysis technique used is data reduction, data presentation, and conclusion drawing data. The results showed that students with symbolic representation type fulfilled the four indicators of numeracy literacy correctly. Subjects with this type have high numeracy literacy skills so that they can solve mathematical problems related to everyday life. Subjects carry out the process of representing literacy into mathematical symbolic forms in a structured and systematic manner.

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