摘要:Various controversies related to the treatment, stereotypes and achievements of women and men entrepreneurs. Some believed that the achievement of male entrepreneurs was better than that of women entrepreneurs and vice versa, there were also those who believed that there was no gender link with the achievement of an entrepreneur's business performance. This study aims to analyze the magnitude of the business performance of male entrepreneurs compared to women entrepreneurs in the food and beverage sector in Indonesia. Collecting data by distributing questionnaires to 459 entrepreneurs. Data analysis using multi-sample SEM method. The conclusion from the data analysis is that there is no significant difference in the performance achievement of women entrepreneurs and male entrepreneurs.