Purpose: This study aims to determine the implementation of Islamic religious education (PAI) learning material for prayer among street children and the factors influencing PAI learning material for prayer among street children at the Pasar Lima Special Class Elementary School Banjarmasin. Methods- The subjects of this study were PAI subject teachers and all particular class students in SD Pasar Lima Banjarmasin. This research aims to implement PAI learning of prayer material among street children at the Pasar Lima Special Class Elementary School, Banjarmasin, and its factors. Data collection techniques used in this study were observation, documentation, and interview techniques. Data processing techniques used are editing, coding, and interpreting data, which is then analyzed using qualitative descriptive. Findings- The results showed that the implementation of PAI learning materials for prayer among street children at the Pasar Lima Special Class Elementary School in Banjarmasin had run optimally. The teacher's learning plan (RPP) adapts to the conditions and circumstances of the street children special class students so that the implementation of learning consisting of the initial activities, core activities, closing activities, and evaluations goes well.