This Community Service Activity (Abdimas) is carried out in order to provide socialization and training on SAK-EMKM. The participants of this activity are students and teachers of one of the vocational high schools in Padang. This is because SMK alumni are alumni who are expected to be ready to enter the world of work, including in the UMKM business world. Participants were given material conceptually about SAK-EMKM in form of training and assistance in solving several related practice questions. In addition, activity evaluation is carried out by conducting pre-test before the activity is carried out and post-test after the activity is carried out.. The results of the post test conducted at the end of the activity showed an increase in understanding as can be seen from the increase in the value obtained by the participants.
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