Fiqh learning is a part of learning process in PAI (Islamic Education) subject given to students especially the elementary ones. It is the responsibility of all teachers and parents to provide the children’s needs, clothing, as well as Islamic education. However, from the field observation, some of parents pay little attention to their children’s religious education as if such education were only the responsibility of formal educational institution. This present research aims to investigate what the level of elementary school students’ understanding on shalat is, how the process of fiqh learning is conducted, and what obstacles the teacher encounter in this learning. This research uses analytical descriptive method with the approach of library research and field research. The data were collected through observation, interview, and field research. The findings of this research reveal that some students in 2 elementary schools; SDN 2 and SDN 6 have not yet understood the concept of shalat; some of them are not able to recite and memorize do’a in. On the other hand, students in SDN 1 Kutamakmur has understood the concept and process of shalat and are able to recite and memorize do’a in shalat. The process of fiqh learning in SDN 2 and SDN 6 Kutamakmur North Aceh has not yet run properly because some students are not able to memorize do’a in shalat as it is expected. The obstacles the teachers encounter is the limited time availability to do practice in school, the lack of parents’ guidance in teaching and urging their children to do shalat. Hence, students only learn this at school without parents’ guidance and some of students are not able to recite and memorize do’a in shalat.