Inclusive education provides equal opportunities for all students to receive educational services that align with their individual needs and characteristics. However, in practice, students with intellectual disabilities in inclusive elementary schools often face difficulties in learning mathematics because the learning indicators used are generally based on the achievement standards of regular students. Furthermore, limited teacher competence in curriculum adaptation and the lack of collaboration between schools and parents have resulted in the learning needs of students with intellectual disabilities not being optimally addressed. This study aims to formulate a strategy for adapting mathematics learning indicators on the topic of numbers based on the Individualized Education Program (IEP) within the Merdeka Curriculum for fifth-grade students with intellectual disabilities in inclusive elementary schools. The study employed a qualitative approach using a case study method. Data were collected through observations, interviews, and document analysis. The findings indicate that the adaptation of learning indicators was carried out through modifying the complexity level of the material, simplifying learning objectives, utilizing concrete learning media, adjusting instructional methods, and involving parents in the implementation of the Individualized Education Program. Learning indicators designed based on students’ actual abilities were found to improve their participation and understanding of number concepts. Therefore, the development of flexible and individualized learning indicators is an important strategy for supporting successful mathematics learning among students with intellectual disabilities in inclusive elementary schools.
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