<![CDATA[This study is motivated by the demand for the implementation of the Merdeka Curriculum, which emphasizes student-centered learning through a differentiated instruction approach; however, its implementation in elementary schools has not been optimal. This study aims to describe the implementation of differentiated instruction in Grade V of SD Negeri 1 Tawangsari and to identify the supporting and inhibiting factors. This research employed a qualitative approach with a descriptive method. Data were collected through observation, interviews, and documentation, and were analyzed using data reduction, data display, and conclusion drawing. The findings indicate that differentiated instruction has been implemented through adjustments in content, process, and product. However, its implementation has not been fully optimal, particularly in the stages of diagnostic assessment and follow-up actions. Supporting factors include curriculum flexibility and teacher motivation, while inhibiting factors consist of limited teacher understanding, inadequate facilities and infrastructure, and limited instructional time. The implications of this study highlight the importance of improving teacher competence and optimizing assessment practices to support the effectiveness of differentiated instruction.]]>
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