The purpose of this study is to (1) find the location of student error according to Polya at Q.E based on reflective and impulsive cognitive style; (2) to know the cause of student-making mistakes in solving the problem. This research is qualitative research. Research subjects taken from students of grade X. Accounting in Vocational School Ignatius Semarang. All the students given cognitive tests then selected each two students with impulsive and reflective cognitive style. Data collection done by giving the problem of Q.E then analyzed the location of the mistake using Polya problem solving steps. Data analysis by data reduction, data presentation, and verification or withdrawal of conclusions. The results showed that (1) the location of student error with reflective and impulsive cognitive style tends to be in the step of implementing the settlement plan and looking back. However, students with reflective cognitive styles are more structured in solving problems than students with impulsive cognitive styles.; (2) the cause of students with reflective cognitive style of making mistakes is less skilled in manipulating algebraic operations while the cause of students with impulsive cognitive style of making mistakes is careless in calculating and not yet understanding the concept well.

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