Abstract
The implementation of mathematics learning during the implementation of SCS at Kedu Residency, Central Java still contains difficulties for both mathematics teachers and students. Therefore, it is necessary to analyze the difficulties of teachers and students in learning mathematics while implementing SCS at Kedu Residency. This research aims to determine the difficulties of teachers and students in learning mathematics while implementing SCS at Kedu Residency as well as strategies for overcoming these difficulties. This research includes qualitative research with a phenomenological approach. The participants in this research were 20 mathematics teachers and 61 high school students who applied for SCS at Kedu Residency. The data collection techniques used were interviews, observation, and documentation. The data analysis technique used is the Bogdan and Biklen technique. The results of this research show that there are still several difficulties in implementing mathematics learning with SCS. Difficulties that occur come from mathematics teachers, students, mathematics material, environment, and time. Some material that is difficult according to mathematics teachers and students is three dimensions and trigonometry. In addition, mathematics teachers and students have strategies to overcome these difficulties.