Learning is an important factor in the world of education. Learning is basically not only learning about concepts, theories and facts, but is more concerned with applications in everyday life. This research was conducted because there are problems with the process skills of students at the elementary school level, especially at the Masrasah Ibtidaiyah school. This study aims to analyze the differences and the relationship between students' process skills towards mathematics lessons with speed and discharge material. This study uses quantitative methods with associative and comparative types. The sampling technique used in this study used simple random sampling. From the results obtained by the T test, there is a significant difference in student process skills between elementary school (elementary school) and MIS (Masrasah Ibtidaiyah) students in learning mathematics with speed and discharge material. From the results of the correlation test, it is known that there is a relationship between the variables of students' process skills in SD and Masrasah Ibtidaiyah in mathematics with speed and discharge. In this case, it is proven by a significant value in accordance with the existing provisions.