<![CDATA[Perception is the process of receiving, interpreting, assessing, or understanding information received through the five senses. This study aims to determine the perceptions of parents of students with special needs regarding the implementation of inclusive education in Samarinda City based on East Kalimantan Governor Regulation Number 17 of 2023, using a simple quantitative descriptive method and a Likert scale with a research focus on three indicators of Walgito's perception theory, namely, indicators of absorption of stimuli, understanding, and evaluation. Respondents were randomly selected with a total of 38 people from six elementary schools in Samarinda City District and a 10 percent error rate. Data collection through questionnaires, document research, and observation. The results of the study show that parents of students with special needs have a positive perception of the implementation of inclusive education. The results of the absorption indicator for stimuli are good, but information receipt still tends to come from the environment rather than existing information media. The understanding indicator shows a very good understanding of educational development and the benefits of inclusive education. The evaluation indicator is very good, namely, the suitability of the environment and the tendency of positive perceptions from parents of students with special needs towards the implementation of inclusive education in Public Elementary Schools.]]>
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