The main purpose of this research was to investigate the impact of Human Resources Management Practices and Corporate Entrepreneurship on the Firm Performance Evidence from SMEs in Yogyakarta. A total 108 questionnaires were distributed to the Bakpia 25 as a SMEs in Yogyakarta. The analysis method in this research is Simple Linear Regression analysis, Descriptive Analysis, T-test and F-test analysis. Firstly, the result shows that Human Resources Management Practices has positive impact on Firm Performance. Secondly, the finding shows that Corporate Entrepreneurship positively impact the firm performance. Last, there are a positive
relation between Corporate Entrepreneurship and Human Resources Management Practices.