Inclusive education plays a crucial role in achieving equal access and improving the quality of education for all students, including students with special needs. In the context of Physical Education, Sports, and Health (PJOK) learning, the implementation of inclusive education still faces significant challenges, both in terms of teaching strategies, teacher skills, and available supporting facilities and infrastructure. This study aims to describe the perceptions of PJOK teachers and classroom teachers regarding the implementation of inclusive learning for students with special needs in PJOK activities at the elementary school level. The method used in this study is a descriptive qualitative approach, with data collection techniques including semi-structured interviews and documentation. The research subjects consisted of PJOK teachers and classroom teachers who teach at SDN 2 Gobras. The results show that the teachers have a good understanding of the importance of creating a friendly, adaptive, and enjoyable learning environment for students with special needs. The teachers make adjustments in learning activities through modifying tools, implementing small group strategies, providing appropriate motivation, and close collaboration with homeroom teachers and parents. However, limitations in the training received and the support of existing facilities remain significant obstacles. The findings of this study provide important implications regarding the need for ongoing training and strengthened collaboration between teachers to support the creation of more effective and sustainable inclusive education. Therefore, this research is expected to make a positive contribution to the development of inclusive education in elementary schools and raise awareness of the importance of supporting students with special needs in the learning process.