A research on the comprehension of grade X students of SMA Unggulan Al-Azhar Medan was conducted to test their understanding of acronyms and abbreviations. Acronyms and abbreviations have a big role in everyday life, but in the current era of poor literacy, people's understanding of abbreviations and acronyms is lacking. This research was conducted in a qualitative way with questionnaires distributed to students of class X SMA Unggulan Al- Azhar. The results show that their understanding of abbreviations tends to be better than their understanding of acronyms. This is because abbreviations are easier to understand and are often found in public places, while acronyms are usually only written and usually people do not know what the acronym stands for.
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