The ideology of multiculturalism in education is an alternative value learning strategy that is thick with the values of diversity needed by the Indonesian people. Multicultural learning seems to be the answer to the various problems of diversity that have occurred so far.

The development of multicultural values-based learning strategies has begun to be widely applied in education in schools. Multicultural-based learning methods are also widely applied by teachers when teaching materials to students. Learning media is designed by the teacher with the principle of the accuracy of media selection that is able to accommodate the diversity of student learning modalities so that it is easier for students to understand the material presented by the teacher. These three things do not adequately represent the implementation of learning based on multicultural values. However, the delivery of learning materials that are loaded with multicultural values also needs to be done by the teacher. This is because real learning is when there is a "communication" process between educators and students and learning messages in the form of material.

Religious learning materials, especially morals in schools, are often taught dogmatically and exclusively. On the other hand, Islam has never taught its people to be exclusive. On the other hand, inclusiveness, tolerance, and humanism are values that are upheld in Islam. Therefore, it is necessary to change the normative-based learning into a more multiculturalist learning. So to realize these expectations, among others, through the delivery of multicultural learning materials. On this basis, this paper will discuss the strategy of developing akidah akhlak learning materials that are targeted at multicultural values at elementary school.