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The implementation of Merdeka Curriculum in madrasah ibtidaiyah cannot be separated from various challenges The various learning problems faced include monotonous and rigid learning methods, lack of understanding of educators of the diversity of students, and learning evaluations that do not reflect the needs and potential of students. This study aims to analyze the planning, implementation, and evaluation/results of differentiated learning based on curriculum flexibility in madrasah ibtidaiyah. This research was conducted in 13 madrasah ibtidaiyah in Bantaeng Regency, South Sulawesi Province, Indonesia. The method used in this research is qualitative method. Data were collected through observation, in-depth interviews, and documentation. The results of this study are expected to provide practical recommendations to overcome the obstacles faced, such as the need for intensive training for educators, provision of resources, and continuous evaluation of learning. Thus, this research can contribute to improving the quality of education at madrasah ibtidaiyah in Bantaeng Regency and support the achievement of the national education vision.