The transition from the 2013 Curriculum to the Kurikulum Merdeka introduced new terms and practices, such as the flow of learning objectives (ATP), Modul Ajar (MA), learning outcomes (CP), and diagnostic assessments, designed to improve student and teacher abilities, in this context, teachers play a role as facilitators in the learning process, educational institutions and school leaders also contribute to the success of curriculum implementation. This study aims to determine how the implementation of the Kurikulum Merdeka in elementary schools, along with its supporting and inhibiting factors. As well as seeing the stages of teachers in developing Modul Ajar and solving problems faced by teachers and teacher solutions in designing Modul Ajar. This research was conducted using a qualitative method, data collection was carried out through observation, interviews, and documentation analysis. The conclusion of the research results shows that the Kurikulum Merdeka is implemented through technical stages and implementation stages. The Kurikulum Merdeka learning uses the Modul Ajar designed by the teacher, the conformity between the implementation and the Modul Ajar is still not perfect. There are obstacles at the Modul Ajar development stage but there are still solutions. The obstacles to the Kurikulum Merdeka occur during the implementation process and learning process stages, the solution to the obstacles to the implementation of the Kurikulum Merdeka is pursued by all elements of the school with the principal, the role of teachers, and students.