The usefulness of this study is to investigate the entrepreneurial orientation developed in order to encourage performance improvement Small and Medium Enterprises . Even the successful implementation kewirausaahaan orientation on Small and Medium Enterprises to encourage applications to the corporate giants. This view is essentially that development of small and medium businesses is more focused on the formation and orientation of the entrepreneurial spirit rather than simply funding assistance and technical skills as long as this government implemented. Therefore, we should study the effect of entrepreneurial orientation on corporate performance in the context of Small and Medium Enterprises in Indonesia . Interest entrepreneurial orientation is to create a business strategy so as to create employment and profit achievement.