Flipped Learning has gained attention as a new approach in mathematics education. Unlike traditional teaching methods, this approach reverses the roles of classroom instruction and homework, providing students with more opportunities for interaction and active learning. This study analyzes the changes in students' learning processes using the APOS theory and examines their progress across different levels of learning. The research follows a quasi-experimental design with a pre-test and post-test control group. Findings indicate that the experimental group, after undergoing flipped instruction, achieved higher average scores compared to the control group. Moreover, covariance analysis revealed that 28% of the variation in students' mathematical performance was attributable to the flipped teaching method, representing a significant effect size. Additionally, the APOS-based analysis showed that students in the experimental group transitioned from surface-level learning (Action and Process) to deeper levels (Object and Schema) after the flipped instruction. This shift indicates an improvement in conceptual understanding and problem-solving skills. Furthermore, based on learning theories, the study examines the strengths and weaknesses of flipped learning and offers recommendations for its effective implementation.