Abstract
Effective management control is essential for improving business performance and achieving organizational goals. This study analyzes the role of Management Control Systems (MCS) in improving the performance of Micro and Small Enterprises (MSMEs) in Banten Province. The research uses a descriptive qualitative approach, with data collected through in-depth interviews, observation, and documentation. Data analysis used NVivo software to identify key themes related to the implementation of MCS, including planning, monitoring, evaluation, decision-making, and motivation. The results of the study indicate that planning is the most dominant aspect of the MCS, serving as the basis for setting business targets, allocating resources, and strategizing. Monitoring and evaluation play a crucial role in ensuring business activities run according to plan and improving operational efficiency. In addition, data-based decision-making and appropriate evaluation can improve the productivity and overall performance of MSMEs. The findings indicate that integrated MCS improves MSME performance through planning, supervision, evaluation, and decision-making, supporting efficiency, competitiveness, and business sustainability. Therefore, MCS is a key strategic factor in improving the competitiveness of MSMEs in Banten Province in an era of increasingly dynamic business competition.