ABSTRACT : This study aims to analyze the mediating function of entrepreneurship orientation on the influence of organizational culture on business performance. The research population is culinary SMEs in the city of Makassar. The data collection technique used was a proportional sample technique with 162 respondents of SMEs. While the technical data that will be used is the Structural Equation Model (SEM) AMOS Analysis. Furthermore, the data that has been collected through research instruments that have been tested for validity and reliability, then will use regression weight on SEM, used to confirmatory research how many relationships between variables. The results of the data analysis show that entrepreneurship orientation mediates the influence of organizational culture on business performance has a positive and significant effect.

KEYWORDS – Organizational Culture, Entrepreneurship Orientation, Business Performance