Abstract
Reasoning and mathematics cannot be separated because solving problems requires reasoning. This research aims to create learning materials for numerical models in an Islamic context to develop students' mathematical reasoning abilities. This research is design research with a type of development research. The process consists of two stages, namely the preliminary stage and the prototyping stage, with the Tessmer process consisting of 5 stages (self-assessment, expert assessment, individual, small group, and ongoing school trials). The results of the analysis of student responses at the field test stage, especially research topic essays for junior high school students, classified the fifth reasoning ability. Numerical modelling learning material can influence mathematical reasoning abilities because most students have good reasoning abilities
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