The purpose of this study is to empirically examine the role of technology innovation on the influence of intellectual capital on SMEs performance. Resources based view and stakeholder theory underlies this research. Primary data was collected using a survey method from 399 culinary business SMEs managers spread throughout Bali. The number of samples is determined using the Slovin formula. In this study, the partial least squares structural equation model (PLS-SEM) was applied to be tested for validity and reliability. The results of the study show that human capital, structural capital and customer capital have a significant positive effect on technology innovation. Human capital has no effect on SMEs’ performance, but structural capital and customer capital have no significant effect on SMEs performance. Technology innovation has a significant effect on SMEs’ performance. Furthermore, technology innovation can mediate the influence of human capital, structural capital and customer capital on SMEs performance.

Intellectual capital (IC) is normally used to create value for organizations and in today & apos; s business environment; the success of each organization depends on managing such assets. During the past few years, many organizations implement IC to increase their competitive advantages. Hospitals are among business units where IC plays an important role on the success of these units. People normally choose hospitals based not only based on their equipments but also based on the specialists and physicians they have. In this paper, we present an empirical study to measure the impact of IC in accounting parts of hospitals. The results of our regression analysis indicates that when there is a unit increase in either of human, customer, structural or intellectual capital individually, we can expect of an increase of 1.278, 1.210, 1.415 and 1.620 units increase in the performance of the university, respectively.