Teaching preparation is a teaching program that contains units of discussion to be presented in several meetings. Without preparation in teaching, learning activity for students will not be effective. This study aims to determine what preparations are made by the teacher in implementing mathematics learning. The method used in this research is qualitative with descriptive analysis. Research subjects are informants who provide research data through interviews. The informants in this study were teachers of grade IV at SD Negeri Jambu 01. The data analysis used in this study was Miles and Huberman, namely data reduction, data presentation, and verification. Testing the validity of the data used technical data triangulation, using different techniques to get data from the same source. The results of the study indicate that the preparation made by the teacher in learning mathematics is as follows, the teaching material must be prepared including learning objectives, learning materials, learning methods, instructional media, and learning evaluation. The obstacle in this preparation is that the teacher has difficulty making learning objectives and the teacher has also difficulty in making evaluation questions. The solution to overcoming the difficulty of making learning objectives and overcoming difficulties in making learning evaluation questions is to view the learning objectives in the learning implementation plan from the Ministry of Education and Culture and use the questions in the LKPD (students worksheets) to provide an evaluation at the end of the meeting.