Kesulitan Kenaikan Pangkat Guru Akuntansi di SMK Muhammadiyah 1 Sragen

This study aimed to determine the characteristics of the difficulties promotion for accounting teachers in Muhammadiyah 1 Sragen Vocational School. Promotion is an award given to the work performance and dedication of Civil Servants to the State, as well as encouragement to Civil Servants to further improve their work performance dedication. Techers promotion must use the credit number system, namely Teacher Performance Assessment equipped with elements of Sustainable Professional Development activities. This study included the type of qualitative research with ethnographic design data obtained from resource persons consisting of accounting civil servant teacher and Deputy Principals at Muhammadiyah 1 Sragen Vocational School. Data collection is needed through in-depth interview techniques, observation and documentation. In-depth interview techniques, observation and documentation. Guarantee of data validity used triangulation techniques. The results of thus study indicated that teachers have difficulty in collecting credit numbers due to physical factors, age factors, limited time and administrative negligence by the administration