<![CDATA[This study aims to analyze the implementation of differentiated learning in improving the literacy and numeracy skills of second-grade students at SDIT Nurul Hidayah Brebes. The primary background of this research is the low foundational skills of students and the high level of heterogeneity within a single classroom. A descriptive qualitative method was employed, with data collection techniques including participatory observation, in-depth interviews, and documentation studies. The results indicate that the implementation of differentiated learning—encompassing content, process, and product aspects based on initial diagnostic assessment results—is capable of creating an inclusive learning ecosystem. Improvements in literacy are evident in students' ability to comprehend texts according to their reading levels, while enhanced numeracy is reflected in their mastery of number concepts through concrete media. The main challenges identified are time management and the complexity of preparing teaching materials, which were addressed through teacher collaboration. The study concludes that differentiation strategies are an effective solution for optimizing students' fundamental competency achievements at the elementary school level within the framework of the Merdeka Curriculum.]]>
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