Jumlah UMKM di Indonesia pada tahun 2019 adalah lebih kurang 66 juta unit, sedangkan jumlah usaha besar adalah 5.637 unit. Pada periode tahun 2018-2019 menunjukan bahwa ada peningkatan jumlah unit usaha sebesar 1,98%, sedangkan persentase kenaikan untuk usaha besar hanya 1,58%. Data tersebut menunjukan bahwa jumlah UMKM lebih besar bila dibandingkan dengan jumlah usaha besar yang ada di Indonesia. Data ini membuktikan UMKM memiliki peranan penting dalam pertumbuhan ekonomi Indonesia, khususnya menyumbangkan jumlah Produk Domestik Bruto (PDB) yang cukup tinggi. Namun di tengah perkembangan UMKM muncul berbagai kendala yang seringkali dihadapi pelaku UMKM di desa Mekar Sari Kabupaten Mesuji yaitu masalah permodalan dan pengelolaan keuangan yang belum baik sehingga menyulitkan para pelaku UMKM dalam perolehan kredit/permodalan dari perbankan. Menyadari hal tersebut, kami tim PkM melakukan kegiatan yang bertujuan untuk memberikan pemahaman tentang pentingnya manajemen keuangan bagi UMKM di Desa Mekar Sari Kabupaten Mesuji. Kegiatan ini dilakukan secara daring melalui via zoom dengan menggunakan metode ceramah, sosialisasi dan dokumentasi, Subyek dalam kegiatan PKM ini adalah para pelaku UMKM di Desa Mekar Sari Kabupaten Mesuji. Pada tahap ini penyuluhan yang dilakukan adalah peningkatan keterampilan manajemen keuangan yang meliputi perencanaan permodalan, pencatatan keluar masuknya uang dan dibuatnya laporan keuangan UMKM. Pelatihan ini diharapkan dapat meningkatkan usaha UMKM kedepan sehingga meningkatkan kemampuan para wirausaha dalam mengelola keuangan untuk meningkatkan profit dengan mengembangkan usahanya

The purpose of this research is to discover the impact of our hotel tax and restaurant tax and original regional income from 2012 to 2018. The research was conducted in the local BPPRD in Lampung City, Bandar. The type of research is a case study, using interaction and documentation as data collection techniques. The data analysis komparatif technique is to use the t-test analysis tool to perform multiple merge analysis at the 5% significance level. The results of regression analysis show that from 2012 to 2018, the original and contemporaneous effects of hotel tax, restaurant tax and Bandar Lampung’s original regional income were significant. Variable independent hotel tax, restaurant tax and original regional income comparison, this technique uses purposeful sampling with necessary conditions. The population in this study is all selected as the sample company 84. It can then be concluded that the collection of hotel tax and hotel tax is compared with the original regional tax efektivitas.

This research aims to arrange the correct and operational strategies for developing small and medium enterprises (SMEs) in Lampung Province. It also needs to be known and analyzed the SMEs profile. Data used is primary and secondary data. Pri- mary data obtained through field surveys, while secondary data obtained from various publi- cation sources. Method of analysis used is descriptive approach. Associated with the various problems faced by SMEs, there are some strategies needed to overcome them. To develop the SMEs is not only charged to the SMEs themselves but also supported by all stakeholders. The support expected to come from business associations, colleges, related agencies in Lampung Province. Moreover, government policy is needed to encourage SMEs development. The SMEs development in Lampung Province basically is the acceleration of the SMEs trans- formation from formation phase to stabilization phase.

Empowering MSMEs is one of the government's ideals to be able to develop MSMEs and increase the capacity of MSMEs businesses which originally had the characteristics of informal businesses towards formal businesses but some of the main problems that are very often faced by MSME entrepreneurs are the lack of capital so that the lack of business development for MSME entrepreneurs. Several financing alternatives are driving MSMEs to be able to access financial institutions in particular so that it is hoped that business actors will no longer have difficulties in carrying out business activities. One of the financing sectors that can be the answer to financing problems for MSMEs, one of which is the participation of cooperatives that contribute to the continuity of MSME businesses so that cooperatives can support the UMKM financing sector and are able to synergize so that they can support the national economy and become economic support for each region .

This research aims to arrange the correct and operational strategies for developing small and medium enterprises (SMEs) in Lampung Province. It also needs to be known and analyzed the SMEs profile. Data used is primary and secondary data. Pri- mary data obtained through field surveys, while secondary data obtained from various publi- cation sources. Method of analysis used is descriptive approach. Associated with the various problems faced by SMEs, there are some strategies needed to overcome them. To develop the SMEs is not only charged to the SMEs themselves but also supported by all stakeholders. The support expected to come from business associations, colleges, related agencies in Lampung Province. Moreover, government policy is needed to encourage SMEs development. The SMEs development in Lampung Province basically is the acceleration of the SMEs trans- formation from formation phase to stabilization phase.