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This research aimed to identify the management of the inclusive learning process in elementary schools in Samarinda. This research focused on the inclusive learning process activities, including material, media, methods, models and learning activities in the classroom, the collaboration between students, relationships between students, teacher-student communication, and student learning outcomes. Data collection techniques used were observation, interviews, and documentation. This qualitative descriptive study results can be concluded that the implementation of learning management in elementary schools in Samarinda has not been carried out maximally. This case is because the application of the inclusive learning in the elementary schools in Samarinda experiences several problems, including the lack of Special Advisory Teachers, the lack of socialization of learning management from the Educational Department to the schools, and the lack of cooperation that exists between schools and Special Schools.

The purpose of this study was to determine the effect of financial and non-financial compensation on the effectiveness of school management. The research method used is quantitative approach. Data collection techniques used questionnaires and data analysis techniques using descriptive and inferential statistics. From result of hypothesis test that there is significant and positive influence between financial and non financial compensation to effectiveness of school management with result of test F = 148.582 and t test = 12.189 with significance value 0,000. The contribution of financial and non-financial compensation to effectiveness variable of school management is 0,347 which can be interpreted that 34,7% variance of school management effectivity can be influenced by financial and non financial compensation variable and the rest is influenced by other variable not examined in this research. Based on these results it can be concluded that the better the financial and non-financial compensation then the better the effectiveness of primary schools in Kutai Kartanegara.