Abstract: This study aims to: a) measure and analyze how much influence social media has on business performance both directly and indirectly through the companys reputation, b) measure and analyze how much influence the reputation of the company on business performance. Research use survey method with data collection using questionnaires and interviews. The population of this research is all hotels in Makassar, which are 157 hotels. Samples used in the study were taken as many as 70 based on the number of questionnaires returned.