This study aims to analyze the factors contributing to students' difficulties in understanding Natural and Social Sciences (IPAS) learning within the Merdeka Curriculum at SD Al-Khairaat Tondo. The research method used is qualitative descriptive, with data collected through observation, interviews, and documentation. The research subjects consist of third-grade students and IPAS teachers.The findings indicate that students' difficulties are influenced by several factors, including limited understanding of abstract IPAS concepts, low student interest in IPAS subjects, a lack of interactive learning media, and learning strategies that are not yet fully aligned with the characteristics of the Merdeka Curriculum. In conclusion, there is a need to improve contextual learning approaches, utilize more varied media, and provide teacher training in the implementation of the Merdeka Curriculum to enhance students' understanding of IPAS materials. Keywords: IPAS, Learning Difficulties, Merdeka Curriculum, Contextual Learning, Elementary School Students.
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