The research aims to determine the effect of financing or credit to the income levels and development of UMKM (a comparative analysis of the customer experience of conventional financial institutions and Sharia financial institutions in the Beringharjo market). The measurement indicators it is seen in terms of sales turnover, operating income, assets, and working capital. The research use quantitative methods with descriptive statistical approach. Type of the research is done directly in the field (field research) conducted in places of business research respondents. While the analysis of data is use simple linear regression analysis. Objects in the research are business actors in the area Gondomanan. Types of data source in the research using primary data, while the data collection techniques by means of questionnaires. The results showed: (1) The extension of credit from conventional banks has positive influence on income level of UMKM which is a customer of Conventional Financial Institutions. 2) The provision of financing from Sharia banks has positive influence on the income level of UMKM which is become Customer of Sharia Financial Institutions. (3) The provision of financing of conventional banks affect positively and significantly to the development of UMKM. (4) The provision of financing of sharia bank affect positively and significantly to the development of UMKM. (5) There are no significant differences on the level of income among UMKM which become customers of conventional financial institutions and sharia financial institution. (6) There is no significant differences on enterprise development among UMKM which become customers of conventional financial institutions and sharia financial institution.