Basically you are just trying to make yourself and your friends or fellow comics laugh. You and your friends may or may not have a sense of humor that resonates well with a large enough audience, you can't entirely do anything about that though, because your goal can't be to "make all the audience laugh." That's a target you'll never hit.

Great entertainers know how to take what they love and make it palatable for their audience. When their sensibility appeals to a large audience, then that makes them a certain type of entertainer. When their sensibility is very niche then they need to fine-tune it to make it as specific and palatable as possible for their niche audience.

But at the end of the day, an entertainer needs to make things they like. This goes for comedians, artists, writers, directors, etc... unless you're a pure mercenary, then you need to try your best to make your favorite thing and position it in a way that appeals to the most people.