Inclusive education at SDN 94 Singkawang faces various challenges, particularly in the learning process for Grade IV children with special needs. These children have diverse learning requirements, yet teachers often lack adequate skills, experience, and resources. In addition, school facilities are limited, and collaboration with parents and the community has not been optimal. This study aims to describe the implementation of learning and to identify the supporting and inhibiting factors of inclusive education for children with special needs in Grade IV at SDN 94 Singkawang. The research employed a descriptive qualitative approach with a case study design. The subjects included the principal, teachers, and parents. Data were collected through interviews, observations, and documentation, and analyzed through data reduction, data display, and conclusion drawing. The results indicate that learning for children with special needs still follows general teaching methods without significant curriculum modifications. Teachers provide additional attention and repetition of materials; however, instructional strategies are not yet fully flexible and individualized according to the children’s needs. Supporting factors include active parental involvement and communication, varied peer support, and school policies promoting collaboration with UPTD LDPT and parental participation. The main inhibiting factors are limited facilities and insufficient ongoing teacher training. In conclusion, inclusive education in Grade IV at SDN 94 Singkawang has been implemented, but improvements are needed in developing more individualized learning strategies, enhancing facilities, and providing continuous teacher training to ensure more effective inclusive practices.