Education is fundamentally a process of human development encompassing intellectual, emotional, spiritual, and social dimensions. This principle is an important foundation for inclusive education in elementary schools, as students have diverse characteristics, abilities, and needs. However, a gap remains between the concept and implementation of inclusive education, particularly in teacher competence, infrastructure, and policy support. This study aims to analyze the nature of education as a foundation for realizing inclusive education in elementary schools, including its goals, functions, principles, processes, the gap between concept and practice, and influencing factors. This study uses a qualitative approach with a library research method. Secondary data from journal articles, books, and relevant scientific documents were analyzed thematically using an inductive approach. Eleven articles were purposively selected based on relevance, credibility, and recency. The synthesis shows that the success of inclusive education is closely related to teacher competence and attitudes, differentiated instruction, school management, principal leadership, resources, and collaboration with parents and related parties. Teacher competence has a stronger influence than attitudes on implementation. However, gaps remain in teacher competence and training, attitudes toward inclusion, instructional media and facilities, budget, administrative burden, and unequal school support. Therefore, inclusive education requires an integrated approach through strengthening teacher competence, responsive instruction, school management, resources, and sustainable collaboration according to school conditions. Education that prioritizes students’ development and needs can help bridge the gap between inclusive education concepts and practice.
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