<![CDATA[The policy to convert the allocation of instructional time from a weekly to an annual schedule under the Merdeka Curriculum in Elementary Schools (SD) and Madrasah Ibtidaiyah (MI) is designed to provide flexibility in organizing instruction. However, the implementation of this policy has created a structural paradox due to a lack of synchronization with the digital bureaucratic reporting system. This study aims to analyze a comparison of the learning load structures in SD and MI, identify administrative barriers and cognitive risks for students, and formulate a cross-phase team-teaching strategy as a conceptual solution. Using a qualitative approach with descriptive policy analysis and comparative study methods, research data were collected through a documentary review of the Ministry of Education, Culture, Research, and Technology Regulation No. 12 of 2024 and Ministerial Decree No. 1503 of 2025, which were then analyzed using content analysis techniques. The research findings indicate that the flexibility of annual time allocation is hindered by the Dapodik and SIMPATIKA application algorithms, which still rigidly enforce the requirement for certification allowance disbursement at a minimum threshold of 24 weekly face-to-face hours. In addition, the implementation of an overly dense block system has the potential to cause cognitive overload in elementary-aged students. At the same time, the scarcity of subject-specific teachers leads to conflicts in daily schedules. As a form of adaptive design, this study formulates a cross-phase team-teaching model that integrates the collaborative roles of educators. This approach has the potential to ensure that teachers’ daily administrative workload requirements are met through digital applications, minimize scheduling conflicts, and safeguard students’ psychological well-being so that the learning process is deep and meaningful.]]>
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