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.

Abstract-. The drainage network system in an area is designed to accommodate the normal flow of water. On The other hand performances of a city drainage network system is influenced significantly by the community involving throught a called particivative management patterns. This paper aims: 1) To evauate evaluate the performance of the drainage network system in Bendung watershed; 2) To measuring and finding out the level of community understanding of the functioning of sustainable drainage systems, and the level of community awareness; 3) To formulates, and develops Policy Support System (PSS) based on a community participation as drainage network rehab. The important of research has to be done is consider to the lack of integration of watershed system and partisivative management in drainage. It is according to interrelation between existing watersheds and community. The inclusion of public participation has not been optimal. This research using descriptive evaluative method, and Likert scale to grab qualitative data. Analytical Hierarchy Process (AHP) method used to formulate Policy Support System of environmentally sustainable drainage system. The research result showed that community participation could be one of the factors that make performances of Bendung watershed drainage can improved better.