Behind the formal curriculum design documents, often appearing as top-down blueprints, lies a dynamic interplay between teachers and students within the classroom. This is particularly evident in madrasahs, where religious values are intricately embedded in pedagogical practice. This study explores how the Merdeka Curriculum, emphasizing flexibility and character development, is not merely implemented but is interpreted and negotiated by educational agents: teachers and students. Drawing on Anthony Giddens’ (1984) theory of structuration, the curriculum is approached not solely as a constraining structure but also as an enabling arena. Using a descriptive qualitative methodology and a literature-based analysis of contemporary studies within madrasah contexts, the research finds that teachers function as implementers and active interpreters of curricular content, reshaping prevailing pedagogical norms. Within the structuration framework, the curriculum assumes the role of a structure of signification providing symbolic meaning in the learning process; a structure of domination positioning teachers as holders of authority and resources; and a structure of legitimation manifesting agreed-upon rules and expectations. Curriculum implementation, therefore, is not a mere administrative task but a recurring social practice deeply entangled with local contexts. In madrasahs, such contexts encompass Islamic values, communal culture, and aspirations for nurturing individuals of strong character. These findings underscore that meaningful educational transformation must be grounded in the dynamic interplay between structure and agency, where teachers and students play a pivotal role in transforming curriculum into a lived, value-laden experience.