Inclusive education has become a key focus in the field of education in Indonesia. Essentially, the implementation of inclusive education in Indonesia is regulated by Presidential Regulation No. 68 of 2020, which is derived from Article 134 of Law No. 8 of 2016. However, there is a gap between the programs and regulations and the reality on the ground. Based on these issues, the objectives of this study are 1) to analyze the state of inclusive education in Indonesia; and 2) to analyze the challenges in implementing inclusive education for students with special needs in social studies (IPS) instruction. The research method employed is a qualitative literature review, analyzing secondary data related to the implementation of inclusive education in social studies (IPS) instruction. The results of the study indicate that the state of inclusive education in Indonesia remains suboptimal, as evidenced by the continued lack of adequate facilities provided by schools to accommodate students with special needs in the educational process. The implementation of social studies instruction also faces challenges within the context of inclusive education. These issues stem from a shortage of human resources (special education teachers), resulting in students with special needs not being adequately supported.
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