In the learning process, students will experience a knowledge construction process according to the problems they face. There are problems that can be solved according to expectations and there are also problems that cannot be solved according to expectations. Therefore, how students construct mathematical concepts or solutions and build knowledge by linking one concept with another concept needs to be developed. In this research reflective abstraction is used to describe how to construct mathematical solutions using assimilation and accommodation as well as Polya theory.

The aim of this research is to examine students' reflective abstraction processes in solving mathematical problems using assimilation and accommodation as well as Polya theory. This type of research is qualitative research. The subjects of this research were second semester students of the Mathematics Education Study Program at the Islamic University of Malang. The types of data analyzed are think-aloud results, written work results and interview results obtained when students solve mathematical problems.

This research found three reflective abstraction processes of students in solving mathematical problems. Three reflective abstraction processes namely; (1) normative reflective abstraction, (2) substitution reflective abstraction and (3) logical reflective abstraction.