Nonperforming loans of Small and Medium Enterprises (SMEs) have increased. This condition needs an attention of the government in formulating and establishing policies to prevent the implications of this problem on the future national economy. It is necessary to identify some factors that affect the alleged responsibility of the perpetrators of SMEs in loan Repayment. This study aimed to provide empirical evidence about these factors. The purpose of this study was to assess the effect of the level of religiosity of SMEs business operators to the business performance and their responsibility to repay loans. Purposive sampling method used for sampling research, 173 SMEsin West JavaIndonesia. The results showed religiosity affect the performance of SMEs and the loan Repayment responsibilities.