This article aims to describe the implementation of Aqidah Akhlak learning and its impact in the Merdeka Belajar curriculum at MI Ma'arif Pagerwojo, Sidoarjo district, East Java. The research method used is qualitative using the phenomenological type. The data collection technique is by observing, interviewing, documenting and distributing questionnaires to students. The results of the research stated that the school had implemented the Merdeka Learning curriculum. The learning of aqidah and morals is applied not only in the classroom but also outside the classroom. The impact of this learning is that students are more active in learning and better understand the learning being carried out