<![CDATA[This study aims to analyze the implementation of manipulative media in improving the numeracy skills of special needs students in an inclusive elementary school. Mathematics learning often presents challenges for special needs students because mathematical concepts are generally abstract and symbolic. Therefore, the use of concrete learning media is needed to help students understand basic numeracy concepts more effectively. This research employed a qualitative approach using a case study method to explore the implementation of manipulative media in mathematics learning within an inclusive classroom context. The study was conducted at SD Muhammadiyah 2 Gresik and involved classroom teachers, special education teachers, and special needs students as research participants. Data were collected through classroom observations, interviews, and documentation. The data were analyzed using the qualitative data analysis model of Miles, Huberman, and Saldaña, which includes data reduction, data display, and conclusion drawing. The findings show that the use of manipulative media such as number cards, counting beads, number trees, and simple concrete objects can help special needs students understand basic arithmetic concepts more easily. The implementation of manipulative media also increased students' engagement, attention, and participation during the learning process. Students who previously experienced difficulties in understanding addition and subtraction were able to perform simple counting operations more confidently after using manipulative media. In addition, the use of concrete media supported positive social interaction between special needs students and their peers in inclusive classrooms. In conclusion, manipulative media play an important role in supporting more adaptive and meaningful mathematics learning for special needs students. The findings suggest that teachers should integrate manipulative media into inclusive mathematics instruction to create more interactive and accessible learning environments. ]]>
