Small and Medium Entreprises (SME) are growing in Indonesia and give a lot of contribution to Product Domestic Bruto of Indonesia. Many parties have interest to do research about SME and its development. The purpose of this study are to know and analyze about the impact of entrepreneurial competencies, human capital on firm performance of SME. Researchers gave questionaires to 100 SME’s in Bandung. Data analysis used in the study was using Partial Least Square. Based on the results of the study revealed that entrepreneurial competence and human capital simultaneously provide an influence on firm performance.