<![CDATA[This study aims to analyze elementary school teachers' understanding of the structure and objectives of the Merdeka Curriculum. Using a qualitative approach with a case study design, the research was conducted in two elementary schools in Karawang, in the 2025/2026 academic year. Four informants were selected purposively, consisting of three classroom teachers and one school principal. Data were collected through in-depth interviews, classroom observations, and document studies, then analyzed using the Miles and Huberman model (data reduction, data presentation, conclusion drawing) and validated through source and method triangulation. Findings indicate that teachers' understanding is varied: experienced teachers in urban settings demonstrate more comprehensive understanding of the curriculum's philosophy and structure, while newer teachers in rural areas still struggle to translate Learning Outcomes (CP) into Learning Objective Sequences (ATP) and independently develop teaching modules. Diagnostic assessment understanding remains limited across all informants. The Merdeka Teaching Platform (PMM) serves as the primary learning resource but is hampered by limited digital infrastructure in rural areas. The study concludes that strengthening teacher capacity through systematic training, mentoring, and equitable digital infrastructure is essential.]]>
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