<![CDATA[This study examines the implementation of reasonable accommodations in inclusive elementary schools under the Ministry of Education, Culture, Research, and Technology Regulation (Permendikbudristek) No. 48 of 2023 through an Islamic values-based approach. Utilizing a qualitative multiple-case study design, empirical data were gathered across two inclusive elementary schools in Aceh Besar involving six purposively selected participants, comprising school principals, teachers, and parents. Data collection was executed through semi-structured in-depth interviews, classroom observations, and school policy document analysis, followed by thematic analysis using a hybrid deductive–inductive coding framework. The findings reveal a persistent implementation gap between normative regulatory mandates and operational realities on the ground. Although school administrators and leaders demonstrate a strong commitment to admitting children with special needs, inclusive practices remain severely constrained by critical structural challenges. These include a total absence of special education teachers (GPK), insufficient professional training, limited budgetary support, scarce adaptive facilities, missing school-level standard operating procedures, and unestablished Disability Service Units (ULD). Nevertheless, the study underscores that integrating core Islamic values, specifically justice (‘adl), compassion (rahmah), and human dignity (karāmah insāniyyah), serves as an essential ethical foundation that sustains school-community commitment toward inclusivity. To bridge this policy-practice divide, the study recommends optimizing the institutionalization of Disability Service Units, enhancing teacher competencies through continuous training, and establishing an operational, Islamic-values-based inclusive education model to guarantee equitable, child-friendly learning environments.]]>
