This study aims to analyze the role of women in the development of small and medium enterprises in Bantul, Yogyakarta, studies on SME beneficiaries UPK SPP revolving fund in the sub district Kasihan Bantul Yogyakarta. UPK SPP (Unit Pengelola Kegiatan Simpan Pinjam Perempuan) is a revolving fund management unit of government that is allocated to provide savings and loan services to the community of women. Currently there are 808 people, utilizing the revolving fund in the sub district Kasihan Bantul Yogyakarta.This study used a qualitative approach. The focus of this research are: (1) The role of women in small business development (2) Factors supporting the development of businesses run by women (3) The factors inhibiting the development of businesses managed by women. Methods of collecting data in this study using the technique Focus Group Discussion (FGD) with SPP beneficiaries community, where they are all women who run the business. The results of this study indicate that the role of women in the development of small businesses are helping their husbands to increase family income. For a growing business, women become the family's main source of income. Women also helped the country's economy through its role to reduce unemployment. Factors supporting the development of businesses run by women is the support of family, get soft loans from the government through UPK SPP, environmental factors and expertise. Factors inhibiting the development of businesses managed by women are mostly no good management, done by herself, lack of raw material, the consumptive nature, the number of competitors and the economic conditions were not good.