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The pro contract between CSR and financial performance in companies has become a hot topic in the debate of researchers regarding literature and empirical studies. In large companies, CSR has a positive impact on financial performance. However, experts argue that CSR will actually have a negative impact on financial performance. critique of these two aspects, commenting on every condition experienced in Small and Medium Enterprises. This debate, has provided very meaningful nuances from various parts of the world both in countries from the continent of Asia, America, Europe, Africa. Various parts of the world have characterized the debate between CSR and financial performance. Empirical studies that have been carried out from various developed and developing countries show that CSR has a positive and significant impact on financial performance in Small and Medium Enterprises. Therefore, it is hoped that we will examine further the development of an increasingly complex business world.