The purpose of this study was to determine the effectiveness and contribution of advertisement tax revenue to local revenue in Pekalongan Regency in 2014-2018. This study uses secondary data obtained from the Regional Financial Management Agency of Pekalongan Regency.The research method used is descriptive method and data collection techniques. Observations were made using observation, interview, documentation and literature study techniques. The method in this study uses qualitative and descriptive research types.The results of this study indicate that the effectiveness of advertisement tax revenue during the period 2014 - 2018 has a ratio of more than 100% so it can be said to be very effective. The contribution of advertisement tax to Pekalongan Regency's Regional Revenue (PAD) during the period 2014 - 2018 with the contribution ratio is still below 10% so it is said to be very less. Keywords       : Effectiveness, Contribution, Original Regional Revenue

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This study purpose to determine the effect of SMEs financial reports on access to credit that can be received by SMEs entrepreneurs in the Covid 19 pandemic. This study uses primary data obtained from direct observations with catering owners Mbok Dade. The analysis technique used is observation and literature study. The results of the study indicate that the SMEs Financial Statements can be one of the supporting factors in obtaining access to bank credit. Other factors can be in the form of prospective customer profiles and credit guarantees.

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