The purpose of this study to know the Influence of Entrepreneurship Orientation on Business Performance with
Entrepreneurial Learning as Moderating Variable in Small Medium Enterprises (SMEs) in Southeast Sulawesi
(Studies in the Food Industry). Population totaled 109 IKM foods that have met the criteria spread over 4 (four)
districts in Southeast Sulawesi province, that consists of: Konsel, Bombana, Kolaka and Kendari. The analysis
technique used is Structural Equation Modeling (SEM) of AMOS7 and statistical software package SPSS
(Statistic Packages for Social Sciences). In this study, researchers tested the validity of the simple correlation
technique with SPSS version 12.0 The results of this study showed that the entrepreneurial orientation plays an
important role in improving the performance of SMEs. The next entrepreneurial learning plays an important
role in improving the performance of SMEs. There is a direct influence on the business performance of learning
entrepreneurial SME