Concept understanding is an ability that must be possessed and developed by students to learn mathematics, especially in the material of Absolute Value Equations and Inequality, Rational and Irrational Inequality. Without an understanding of concepts in mathematics learning, students will find it difficult to work on problems or understand the next material because in mathematics each material will be related to other material. This study aims to describe the ability to understand mathematical concepts of students, as well as to determine the factors that affect the level of understanding of mathematical concepts. The research method used is a qualitative descriptive approach. Subjects in the study were students of class X SMAN 1 South Tangerang City as many as 44 students. The data collection technique was carried out by giving a description test of 4 questions on the Absolute Value Equation and Inequality, Rational and Irrational Inequality. Based on the results of research and interviews showed that the average ability to understand mathematical concepts of students has not reached the Minimum Completeness Criteria for schools. The average ability to understand the concept of students is 51.19 and can be categorized as low. This is because there are factors that influence it, namely how to teach educators that are less interactive, how to learn students are less effective, students’ interest in learning mathematics is still relatively low, students are still not able to solve case-based problems in everyday life with the time that has been allocated. determined, students experience confusion in making a mathematical model of the case and converting the model into a visual form.

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