In addition to cooperative health assessments covering capital, quality of productive assets, management, efficiency, liquidity, independence and growth, and identity of cooperatives, there is an assessment of compliance with Islamic principles. To assess the financial performance of sharia cooperatives is based on the regulations of the Minister of Cooperatives and Small and Medium Enterprises No. The assessment of cooperative health includes capital, quality of productive assets, management, efficiency, liquidity, independence and growth, and cooperative identity. overall financial performance of cooperatives is assessed based on the regulation of the State Minister for Cooperatives and Small and Medium Enterprises of Republic of Indonesia Number: 14 / PER / M.KUKM / XII / 2009.

Therefore the author assumes that it is important to analyze the comparison financial performance of conventional cooperative and of Islamic cooperatives in the city of Bandar Lampung. Of these, only a few are actively reporting their financial performance in the form of complete financial statements. There are 740 cooperatives registered in Bandar Lampung, but more than 50% are suspended. The regressions also shows a larger and more significant coefficient in the case of young SMEs comparatively to the oldest ones, which indicates that these young SMEs are more affected by financing constraints. The results of our study show the existence, for the total sample, of an direct correlation between the generated cash-flows and the level of capital expenditures. Thus, a positive correlation between investment and generated liquidity is supposed to highlight of the financing constraints. The investment is supposed, in this model, to be an increasing function of sales, but the model does not include the company's future growth opportunities. In this study, we used an accelerator - sales model to express the relationship between investment and cash-flow. this subject, which has been extensively addressed in the United States, and to other developed countries by Fazzari, Hubbard and Petersen (1988), Rajan and Zingales (1997, 2000) and Goergen and Renneboog (2001). We therefore believe that there is an interest in developing.

Limited research is available regarding this subject, such as the paper of Manigart (2002) on unquoted Belgian companies, and that of Van Cayseele (2002) on Belgian firms as a whole. The main objective of this paper is to confront theoretical and empirical results about the determinants of investment decision of Belgian high tech SMEs. Based on the results of calculations and discussions, financial and non-financial factors have a significant influence on the success of SMEs in Bandar Lampung city, especially in Rajabasa and Kedaton.Keywords: Influence, Finance, Non-Finance, UMKM, and Bandar Lampung The results obtained indicate that the level of relationship between the two variables is strong. The correlation and regression tests were carried out after the validity and reliability were tested. Of the 208 SMEs that were given questionnaires and asked for their financial statements, after reviewing the complete answers to the questionnaire and the availability of financial reports, 96 SMEs could be processed. Non-financial factors that become indicators are operational, entrepreneurial characteristics, company characteristics, conceptual variables, and entrepreneurial behavior. Financial factors considered as the indicators of success are profitability, liquidity and sales. This study aims to analyze the influence of financial and non-financial factors on the success of SMEs in Bandar Lampung city.

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