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.chiggate.com/tablecraft-widemouth-squeeze-bottle-cone-tip-16-oz-clear-for-sale/