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The purpose of this study was to analyze the mathematical reasoning abilities of students in class XII Accounting 1 SMK Diponegoro Salatiga, the efforts of teachers in maximizing the mathematical reasoning abilities of students in class XII Accounting 1 at SMK Diponegoro Salatiga, and the efforts of the teacher in overcoming problems with the students' low mathematical reasoning abilities. The method used in this research is to use a qualitative approach. Data collection in this study was a written test and interviews. The test was conducted to determine the students' mathematical reasoning abilities by using 3 open-ended questions in the form of descriptions. Interviews were conducted to find out in depth the mathematical reasoning abilities of students in solving math problems which were followed by 6 out of 29 students who were selected based on the students' abilities, namely 2 students with high abilities, 2 students with moderate abilities and 2 students with low abilities. The results of the study reveal that: (1) high-ability students meet the indicators of presenting mathematical statements orally, in writing, pictures and diagrams; submit allegations; manipulating mathematics; compile evidence, provide reasons / evidence for the correctness of the solution; draw a conclusion; and check the validity of an argument. Students who are able to meet the indicators present mathematical statements orally, in writing, pictures and diagrams; submit allegations; and manipulate math. Low ability students meet the indicators of presenting mathematical statements orally, in writing, pictures and diagrams; and put Jurnal Hipotenusa, 1 (2), Desember 2019 Annisa Puspita Fanhary, Bayu Setyo Nugroho 17 forward allegations. (2) the efforts of the teacher in maximizing the mathematical reasoning abilities of students in class XII Accounting 1 SMK Diponegoro Salatiga by enriching and remedials. (3) the efforts of the teacher in overcoming students' low mathematical reasoning abilities by conducting peer tutoring.

hipotenusa

ANALYSIS OF MATHEMATIC REASONING ABILITY THROUGH OPEN-ENDED PROBLEMS IN CLASS XII ACCOUNTING 1 VOCATIONAL SCHOOL, DIPONEGORO SALATIGA STUDY YEAR 2020/2021