This study aims to gain an in-depth understanding of the implementation of the Merdeka Curriculum at SMA Dwiwarna Boarding School, specifically in the Islamic Religious Education (PAI) subject for 12th-grade students. The research uses a qualitative approach with a case study method. Data collection techniques include observation, in-depth interviews, and documentation, involving the principal, vice principal for curriculum affairs, and a PAI teacher as key informants. The findings indicate that the Merdeka Curriculum has been systematically implemented through student-centered lesson planning, differentiated instruction, and the strengthening of the Pancasila Student Profile. The results of students' PAI learning show an increase in both report card grades and achievements. Supporting factors for implementation include teacher readiness, adequate learning facilities, and school management support. Inhibiting factors include initial limited understanding of the new curriculum by teachers and time constraints in adapting teaching materials. This study contributes to the discourse on curriculum implementation and provides practical insights into its application in a boarding school setting. Abstrak Penelitian ini bertujuan untuk memahami secara mendalam implementasi Kurikulum Merdeka di SMA Dwiwarna Boarding School, khususnya dalam mata pelajaran Pendidikan Agama Islam (PAI) pada peserta didik kelas XII. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Teknik pengumpulan data dilakukan melalui observasi, wawancara mendalam, dan dokumentasi, dengan subjek penelitian yaitu kepala sekolah, wakil kepala sekolah bidang kurikulum, dan guru PAI. Hasil penelitian menunjukkan bahwa implementasi Kurikulum Merdeka di SMA Dwiwarna telah dilaksanakan secara sistematis melalui perencanaan pembelajaran yang berpusat pada peserta didik, penerapan pembelajaran berdiferensiasi, serta penguatan profil pelajar Pancasila. Hasil belajar PAI peserta didik menunjukkan peningkatan baik dari nilai rapor maupun prestasi. Faktor pendukung implementasi meliputi kesiapan guru, fasilitas pembelajaran, serta dukungan manajemen sekolah. Adapun faktor penghambatnya meliputi keterbatasan pemahaman awal guru terhadap kurikulum baru serta keterbatasan waktu dalam menyesuaikan perangkat ajar. Penelitian ini memberikan kontribusi dalam memperkaya kajian implementasi kurikulum serta memberikan gambaran nyata penerapannya di lingkungan sekolah berbasis boarding.