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This study aims to determine the learning of the cultivation of entrepreneurial values in children aged 5-6 years in TK Khalifah Samarinda and the obstacles experienced in the learning strategy of planting entrepreneurial values in children aged 5-6 years in kindergarten. Khalifah Samarinda. This type of research is qualitative research with a descriptive approach. The data collected comes from interview scripts, field notes and documentation. The focus of this research relates to the activities of teachers and students in the TK Khalifah Samarinda. The results of this study indicate that the cultivation of entrepreneurial values in children aged 5-6 years is good enough and in accordance with children's needs. Embedded educational values are (1) market day (bazaar) activities (2) the values of independence that are embedded in children are very helpful to children in their daily habits, (3) discipline values, success here is very visible in children with seriousness in performing prayers and reciting, (4) the values of self-confidence, success in the form of courageous attitude to appear in public and not inferior to others show their leadership attitude, and (5) values of responsibility, success in the form of attitude that is always answer to what is done and done by each child. the conclusion in this study is that the teacher's approach to instilling entrepreneurial values in children aged 5-6 years in the TK Khalifah Samarinda has referred to the development of children, where they were not used to being independent, disciplined, confident and responsible now becoming accustomed to the values values that have been instilled by teachers at school and at home and the surrounding environment.

The Cultivation of Entrepreneurship Values in Children Aged 5-6 Years at TK Khalifah Samarinda