status ;(post print South East Asia Journal of Contemporary Business, SEAJBEL 11 (2), 87-94 vol. , 2016)Micro SME sector is an important sector in the national economy moving. Management needs to manage internal resources owned by the management of intangible assets that are unique resources, cannot be duplicated, cannot be replaced, and rarely found among competitors. This article aims to explain the role of spiritual capital, human capital, structural capital, relational capital in improving the performance of SMEs. based resources based theory which is the company's resources as the main controller behind the performance and competitiveness. The results show the important role of spiritual capital, human capital, structural capital, relational capital in improving the performance of SMEs.