ABSTRACT Indonesian government has established a microcredit plan for Union or Koperasi and UMKM. which goes by abbreviation: KUMKM. This microcredit plan requires benefited Koperasi and UMKM to give periodical financial report based on Indonesian general financial accounting standard as a proof of progression. This seems to be major factor of current microcredit plan. https://www.lightemupsequences.com/quick-sale-2-5-Inch-By-10-Yard-Soft-Pink-And-Red-Damask-Dupioni-With-Red-Tinsel-Edge-Ribbon-super-value/