<![CDATA[This study aims to examine the implementation of differentiated learning in inclusive elementary schools, particularly how teachers adapt instruction to meet students’ diverse learning needs. A qualitative research method was employed using a multi-site case study approach to obtain an in-depth understanding of differentiated learning practices across three inclusive elementary schools. The findings reveal that differentiated learning in the three schools generally follows a similar process. It begins with identifying students’ learning needs through initial assessment and observation, followed by adjustments to learning content, processes, and products according to students’ abilities and characteristics. The learning process concludes with formative assessment, reflection, and follow-up activities, including remedial and enrichment programs. Although the implementation pattern is generally similar, differences are influenced by school characteristics, human resource availability, school policies, experience in inclusive education, and teachers’ competence in adapting learning activities. Based on these findings, schools are encouraged to strengthen differentiated learning through systematic learning tools, continuous teacher professional development, enhanced collaboration among teachers, parents, professionals, and relevant institutions. Through these efforts, schools can improve the quality and effectiveness of educational services for students with diverse learning needs and support their participation and development in inclusive learning environments.]]>
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