<![CDATA[This study describes the implementation of the Montessori method using Sandpaper Letters to develop letter recognition skills among children aged 4–5 years at Tadika RKI Jatiluhur 1, Bekasi, Indonesia. A qualitative descriptive approach was employed. Data were collected through participant observation, semi-structured interviews with the class teacher and principal, and documentation of lesson plans, field notes, and photographs. Ten Group A children participated. Data analysis followed Miles and Huberman’s interactive model: data reduction, data display, and conclusion drawing/verification. Trustworthiness was ensured through source, technique, and time triangulation and member checking. The findings show that Sandpaper Letters were implemented through systematic planning, gradual modeling, multisensory tracing, sound pronunciation, and letter-pointing activities. The teacher introduced vowels first, demonstrated two-finger tracing, invited children to imitate, and provided repeated practice. Children responded with high enthusiasm and sustained attention. Their ability to recognize, point to, and distinguish visually similar letters—such as b/d, p/q, and m/n—improved, although progress varied. Supporting factors included the tactile texture of the media, active child participation, repetition, and consistent teacher scaffolding. Challenges included high enthusiasm requiring turn-taking and some children needing longer support. The study implies that Sandpaper Letters are a concrete, multisensory alternative for early literacy instruction. Teachers should use the media consistently, provide repeated practice, and individualize guidance.]]>
