Learning difficulties are defined as students' inability to complete the tasks assigned by the teacher. If students have learning difficulties while learning mathematics, it is considered normal and is a common occurrence. This is due to the fact that mathematics is a topic that students fear. Students' dilemma is that they have difficulties understanding division and multiplication material because, in the present age, learning is done online, and students do not understand or are confused about the material provided by the teacher. This study aimed to identify the factors that contributed to student learning difficulties in the material of division and multiplication in mathematics theme learning during the Covid-19 pandemic at SD Negeri 1 Sumbang. A descriptive qualitative research method was employed in this research. Teachers and students of class III B took part in this study. Observation, interviews, and documentation were the instruments employed to collect data. The researcher used source triangulation and technological triangulation to test the validity of the data. Data collection, data reduction, data display, and conclusion were all stages of the data analysis technique. The findings of this study suggest that students' difficulty in learning division and multiplication material wee related to a misunderstanding of the concept. Furthermore, both internal and external variables became the supporting factors that contributed to students' learning difficulties in division and multiplication materials. As a result, it needs a concerted effort to address the problem of students' learning difficulties through attractive teacher-teaching strategies that allow students to grasp concepts more quickly.