This research aims to analyze the readiness of teachers and students through their perceptions of the Minimum Competency Assessment (AKM) questions. This research was conducted at the Junior High School and Senior High School levels, the samples took in Jakarta, Bogor, Depok, Tangerang and Bekasi. There are 60% of Junior High School teachers said that most of the AKM questions were in accordance with the learning method and process, but in this case, there are only 40% of high school teachers. Middle school students' perceptions of 54% and SMA 50% said that the AKM questions were by the learning method or process. The learning process in schools has not emphasized students to think analytically. Teachers' readiness to face AKM needs to adjust teaching methods in the learning process. There are less than 50% of Junior High School and Senior High School teachers whose assessments were by the types of AKM questions. It means that more than 50% of the teachers do not use similar assessments with the AKM. There are 50% of Junior High School and Senior High School teachers said that most of the AKM was difficult. There are 28% of Junior High School and 34% of Senior High School Students said that most of AKM is difficult. In working on AKM questions, students can obtain answers based on their opinions. For students, if they have answered, it will be worth it. A recommendation that the teacher's book: be revised with HOTS learning accompanied by examples of HOTs questions. Readability of questions, such as the use of words that are familiar to students, clarity of appearance of pictures and complexity of question discourse.