This study aims to explore how the Merdeka Curriculum is implemented at the foundational phase of RA Nurul Iman, Dampit. The research is motivated by the limited number of empirical studies addressing its implementation in faith-based early childhood education institutions such as RA (Raudhatul Athfal). Positioned as a contextual study, this research highlights the connection between educational policy and its execution at the institutional level. A descriptive qualitative method with a case study approach was employed. Data were collected through interviews, observations, and documentation involving the principal and classroom teachers. The findings reveal that implementation is carried out collaboratively through the planning of KOSP, ATP, and teaching materials relevant to the local context. The learning model applied is thematic and center-based, designed to be enjoyable for children. Evaluation is conducted in a tiered and continuous manner. Challenges such as unfamiliar terminology and limited facilities have been overcome through teacher creativity and supportive leadership. This study underscores the importance of collaboration, empowering leadership, and learning strategies aligned with children's developmental stages.

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