<![CDATA[The issuance of the Head of BKAP Decree Number 020 of 2026 brings about a fundamental reorientation of the Islamic Religious Education (PAI) curriculum structure at the primary education level. The substance and new direction of instruction outlined in this regulation have not yet been operationally mapped out for educators in the field. This study aims to dissect the essential content of the five PAI elements (Phases A–D) and formulate instructional implications, particularly regarding teaching materials. A qualitative research method was employed, utilizing content analysis of the new regulation (Head of BKAP Decree No. 020 of 2026). The findings reveal three major substantive reorientations: 1) a shift in Fiqh (Islamic jurisprudence) material from a theoretical-cognitive focus to a contextual-applicative one; 2) the structural integration of religious moderation from an early stage—incorporating values of al-samhah (tolerance) and humanity—within the Akhlaq (Morals) and History of Islamic Civilization (SPI) elements; and 3) content simplification based on cognitive load theory to strengthen the affective domain of students. The practical implication of this regulation is that primary education units (elementary and junior high schools) are required to completely reconstruct their Learning Objective Flow (ATP) and redesign teaching modules based on authentic performance assessments.]]>
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