This study aims to examine the impact of entrepreneurship orientation on performance, mediated by cost leadership strategy and differentiation strategy of MSMEs in Bali's tourism sector during the COVID-19 pandemic. The recovery of MSMEs in Bali has been promising due to the high demand for vacationing among tourists. This research conducts quantitative research with approximately 200 respondents/participants to find out the correlation of entrepreneurship orientation and performance. Accidental sampling is the choice of method to collect data and questionnaires. Data analysis was performed using Partial Least Square-Structural Equation Modeling (PLS-SEM) using the SmartPLS application version 4.0.8.9. The results showed that entrepreneurship orientation has a positive effect on cost leadership strategy, entrepreneurship orientation has a positive effect on differentiation strategy, entrepreneurship orientation has a positive effect on performance, cost leadership strategy has a positive effect on performance, differentiation strategy has a positive effect on performance, entrepreneurship orientation has a positive influence on performance mediated by cost leadership strategy, entrepreneurship orientation has a positive influence on performance mediated by differentiation strategy.