The purpose of this study was to determine how Islamic Religious Education (PAI) teachers address the characteristics and learning requirements of children with special needs at Tenggarong State Special Needs School. This study employed a qualitative approach, and the type of research was descriptive. The subjects consisted of the principal, students with special needs, and PAI teachers. Data collection was conducted through observation, interviews, and documentation. The data reduction, presentation, and conclusion-drawing stages were the data analysis stages, and data validity was tested through triangulation of techniques and sources. The results showed that PAI teachers used various strategies to identify students' characteristics and learning needs, such as direct observation of student behavior and abilities, individual approaches, and communication with parents. Teachers also used habituation methods, demonstrations, hands-on practice, and simple visual media in the learning process. These strategies helped teachers adjust learning methods and approaches according to the abilities and needs of each student with special needs.
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