Education in Indonesia is not only given to normal children, children with special needs also have the same rights in terms of getting an education. In Indonesia there are various types of education ranging from general education and Islamic religious education. Islamic Religious Education is also given to children who have physical or mental disorders and deficiencies (mentally impaired). In order that, humans have equal rights before Allah SWT. This is because these children also have positive potentials that can develop. In carrying out learning, the teacher starts from the planning, implementation and evaluation that will be carried out. This study aims to describe the implementation of Islamic Religious Education learning for children with special needs for mental retardation at 2 SLBN, Sawahlunto City, starting from planning, implementation and evaluation.This research uses a qualitative approach in the form of descriptive. Data collection methods are observation, interviews and documentation. The data analysis technique uses an interactive analysis model which includes four components, namely data collection, data reduction, data presentation and drawing conclusions.The results of this study are 1) in planning PAI learning for mentally retarded children, the teacher also analyzes the effective days, compiles the syllabus, prepares the Learning Program Plan and conducts assessments, the teacher is more concerned with the availability of visual aids as media in the learning process; 2) in the process of implementing learning for the mentally retarded it places more emphasis on the application or practice directly related to the material by using concrete objects or real objects that are appropriate to everyday life. 3) in evaluating learning outcomes for mentally retarded children the teacher prioritizes affective (attitude) and psychomotor (skills) aspects from direct observation and practice. Implementation, PAI, mental retardation
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