“…Measurement of company performance can be en as two perspectives, namely objective and subjective (Boachie-Mensah, 2015). It measures the performance of Small and Medium Enterprises with an objective approach measured through economic performance or financial performance, such as ROI, profit, sales, revenue growth, market share (Taleghani, 2013); (Dublhlela, 2014). Measurement of SME performance with a subjective approach s measured through noneconomic performance or non-financial performance, such as marketing performance, organizational performance, and operational performance (Taleghani, 2013).…”