Abstract :
Many young businessman who has become an entrepreneur-entrepreneur small
medium enterprises in Indonesia, as the hero of the economy that can survive in any
condition, but not many know the extent to which its business is said to be successful.
Orientation on the sale of products and services is an important focus that they do, and
eventually a large profit or income to reflect successful businesses are built, without
sufficient knowledge of the accounting concept of profit and success of the business to
continue to run the business so it does not break in the middle of the road.
From the above problems then the phenomenon of business success for SMEs is very
interesting to study, the two informants are small and medium entrepreneurs who have
struggled in his world for decades so it is interesting to uncover the journey in the world of
small and medium businesses.
From the analysis of both small and medium entrepreneurs perceptions of business
success of the concept of profit, the author drew the conclusion that the success of the
business is not always synonymous with great profit, but profit is a means to achieve business
success according to the objectives before the establishment of the business, but has a social
side in it . Because by not expecting a big advantage, it is important for SME businesses
continuing business (going concern). Instead the company's main goal berorintasi the same
profit-oriented entity with the entity theory, the theory is oriented on income or income
oriented oriented or income statement is not the same in the field of small and medium
business (home industry) due to differences in the scale of the business.
Keywords: Entrepreneur, Business Success, Concept of Profit