In order to replace all students in Indonesia, the minimum competency assessment is administered in 2021. The evaluation includes literacy, literacy and financial literacy. This study seeks to examine the attitude of teachers to the minimum assessment of competence or known as the minimum competence assessment (AKM). A descriptive qualitative method with a statistical method was used in this research. There were 34 teachers at Sultan Agung Senior High School in Pematangsiantar, Indonesia (SMA Sultan Agung). The participants therefore received questionnaires. Questionnaire statements distributed through Google form. The delivery of questionnaires via Google's COVID-19 form, which prevented the scientist from conducting face-to-face research with its participants. There were 12 items on the questionnaire given. There are 4 question items for each component. Overall, the results of the teachers' research attitudes towards the assessment of minimum skills achieved a maximum score of 60 and a minimum score of 12. After the data are analyzed, more teachers agree that in the implementation of the AKM they are looking for the issues themselves. There were 18 teachers (48.6%) in the group who agreed on the statement, which was a sharp contrast to those teachers who disagreed, i.e. (2.7 percent). The teachers therefore really want to know about AKM. With numerous references to AKM on the Internet, it helps teachers to practice AKM.