The IFRS standard has often been regarded as the solution to tackling international accounting challenges and eliminating differences. Many nations including Indonesia, have converged and adopted IFRS to their national accounting standard in hopes that businesses can compete better in the global market, especially for SMEs. Despite their long presence (since 2012), the optimal results of IFRS in SMEs have yet to be seen. The hypothesis on why this happened is that many SME's have not been able to implement the standard. This study seeks to identify the reason why optimal results from the IFRS in SMEs is hindered, by taking on an empirical approach using surveys and interviews involving business owners as well as SMEs around the area to understand the usage and relevancy of IFRS in their operations. Subsequently, providing a realistic view on the development and implementation rate of IFRS in SME's located in Palembang, South Sumatera. Systematic literature reviews from relevant journals and articles were conducted in order to explore what it means to implement IFRS effectively alongside the barriers and challenges it brings. The results of this study hope to serve as a contribution to data collection and other research, as well as display the realistic state of SMEs in Palembang to the government, while acting as a filter for potential SMEs to enter the global market.

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The economy of any state cannot exist in isolation and needs investments, both external and internal. Only by creating suitable conditions for attracting investment, the state will ultimately be able to boast of the accelerated rates of development of all sectors of the economy. This article examines the role and importance of marketing in investing in the non-oil sector. The author reveals the essence of investment marketing, presents the elements of the marketing complex in relation to enterprises that have set themselves the goal of attracting investors.