摘要:Small Medium Enterprise(SME) has been trusted as supporting of economic development in a country, both in advanced country and developing country (Sulaeman, 2004). Indonesian Bank (BI) records the economic in Indonesia, one of which is supported by Small Medium Enterprise that provides contribution until 99% for Indonesia economic development, which in 2012 reaches 6.2% and the rest is 1% in form of big business. According to the context of national industry development, the attention to grow Small Medium Enterprise is at least based on 3 reasons, which is Small Medium Enterprise absorbs many labours, Small Medium Enterprise intensives in using local natural resources and makes positive impact towards the equitable of income distribution and economic development in village (Kuncoro, 2010).