Abstract
Mathematics education in elementary school (SD) plays a crucial role in forming the foundation of students' logical thinking. However, teachers face obstacles in developing learning materials that align with the demands of the Kurikulum Merdeka (Merdeka Curriculum), which emphasizes flexibility, contextualization, and differentiation. This research aims to examine the urgency and direction of developing mathematics learning materials for elementary schools to support the implementation of the Kurikulum Merdeka. The method used is a literature review, employing descriptive-analytical analysis of various national and international research articles published between 2021 and 2024. The analysis shows that learning materials, such as teaching modules (modul ajar) and student worksheets (LKPD), serve a strategic function as teacher guides and support differentiated learning. Although teachers still face challenges in competence and resource limitations, the development of innovative materials is urgently needed. The literature review identifies that development models like ADDIE and 4-D are predominantly used and are effective in producing materials that are valid, practical, and proven to enhance student motivation, participation, and learning outcomes. In conclusion, the development of mathematics learning materials for elementary schools is highly urgent. Its successful implementation depends not only on systematic development models but is also greatly determined by teacher competence and institutional support from schools through continuous training and mentoring.