Kurikulum Merdeka: Based accounting learning at SMK Negeri 1 Bandung - Agnevia Nursianda; Firda Aulianti; Fitriyani Dwi Azzahra; Hopid Jidan (Curricula: Journal of Curriculum Development, 2025)
Kurikulum Merdeka is designed to provide flexibility to schools and educators in designing a learning system that suits the needs of students, especially in improving hard skills and soft skills competencies. Therefore, it is necessary to research to analyze the effectiveness of implementing Kurikulum Merdeka, identify existing challenges, and explore various solutions that can be implemented to improve the quality of accounting learning. The research was conducted through observation, interviews with teachers and principals, and analysis of teaching materials using related documents. Data analysis goes through three stages: data reduction techniques, data presentation, and conclusion drawing. The results showed that the implementation of Kurikulum Merdeka at SMK Negeri 1 Bandung has been effective, supported by collaboration with industry and learning innovations such as the teaching factory, utilization of Learning Management System (LMS), and accounting software (MYOB, Accurate, and Odoo). However, administrative challenges and the need to improve technological literacy are significant concerns for continuous development. It can be concluded that the implementation of the Kurikulum Merdeka at SMK Negeri 1 Bandung is effective and structured.   Abstrak Kurikulum Merdeka dirancang untuk memberikan fleksibilitas kepada sekolah dan pendidik dalam merancang sistem pembelajaran yang sesuai dengan kebutuhan peserta didik, khususnya dalam meningkatkan kompetensi hard skills dan soft skills. Maka dari itu, perlu dilakukan penelitian untuk menganalisis efektivitas penerapan kurikulum merdeka, mengidentifikasi tantangan yang ada, serta menggali berbagai solusi yang dapat diimplementasikan untuk meningkatkan mutu pembelajaran akuntansi. Penelitian dilakukan melalui observasi, wawancara dengan guru dan kepala sekolah, serta analisis bahan ajar menggunakan dokumen-dokumen terkait. Analisis data melalui tiga tahapan, yaitu teknik reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa penerapan Kurikulum Merdeka di SMK Negeri 1 Bandung telah berjalan efektif, didukung oleh kolaborasi dengan industri dan inovasi pembelajaran seperti teaching factory, pemanfaatan Learning Management System (LMS) dan perangkat lunak akuntansi (MYOB, Accurate, dan Odoo). Namun, tantangan administratif dan kebutuhan peningkatan literasi teknologi menjadi perhatian utama untuk pengembangan berkelanjutan. Dapat disimpulkan bahwa implementasi Kurikulum Merdeka di SMK Negeri 1 Bandung berjalan dengan efektif dan terstruktur. Kata Kunci: implementasi kurikulum; Kurikulum Merdeka; pembelajaran akuntansi