This study aims to analyze the transformation of the implementation of the Merdeka Curriculum during and after the COVID-19 pandemic. A descriptive qualitative approach was employed, with data collected through observations and interviews involving teachers, students, and alumni. Data were analyzed using the stages of data reduction, data display, and conclusion drawing. The findings indicate that during the pandemic, the implementation of the Merdeka Curriculum was not yet optimal due to limited facilities, low levels of instructional interaction, and uneven preparedness among teachers and students. Online learning tended to focus on task completion, resulting in reduced subject comprehension (learning loss) and lower learning motivation. In the post-pandemic period, the implementation of the curriculum showed notable improvements, particularly in terms of student interaction, participation, and creativity. Nevertheless, the effects of the pandemic were still evident in students' learning habits. Therefore, the successful implementation of the Merdeka Curriculum depends largely on teachers' readiness, adequate educational facilities, and students' capacity for independent learning.
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