<![CDATA[Changes in learning during Covid-19 have raised concerns about learning loss due to the cessation of the educational process. The Department of Education and Culture is making efforts to restore learning by launching the Independent Curriculum. The Merdeka Curriculum has more diverse learning characteristics. Teachers can use teaching tools that are tailored to students' needs. The study seeks to ascertain the execution of varied learning approaches, obstacles and challenges, as well as efforts to overcome problems. The research was carried out at an elementary school accredited B, Kesamben District. This research The research method is qualitative description. Data gathering involved observation, interviews, and document analysis. The subjects of this research were school principals, teachers and class IV students. The object of this research is the science and science learning process. This study applies Miles and Huberman's data analysis methods, encompassing data collection, reduction, presentation, and drawing conclusions. The findings from the study reveal that differentiated learning as a form of implementing Merdeka Curriculum learning has been implemented in elementary schools accredited B. In implementing the Merdeka Curriculum there are obstacles and challenges, namely limited teacher creativity in developing teaching modules, limited infrastructure, differentiated classroom management, and teacher understanding in carrying out assessments. For this reason, in overcoming the problems that occur teachers need to increase their competence to prepare teaching modules that will be used, carry out differentiated learning in the classroom, and carry out assessments according to the characteristics of their students. Keywords: B Accreditation, differentiated learning, independent curriculum, Science]]>
