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All Journal IRDH International Journal of Social Sciences & Humanities (IRDH IJSCH)
Trisna Wasti Zogara
University of Tribhuwana Tunggadewi, Malang, Indonesia
Humanities Social Sciences

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Revisiting The Role of Management Control Systems in SME Financial Performance: Evidence from the Chips Industry with Work Motivation Perspective Trisna Wasti Zogara; Hendrik Suhendri; Yayuk Sulistyowati; Agnes Quartina Pudjiastuti
IRDH International Journal of Social Sciences & Humanities Vol. 3 No. 3 (2026): October
Publisher : International Research and Development for Human Beings (IRDH)

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Abstract

An effective management control system is essential to ensure that business planning, implementation, and supervision run optimally, while work motivation plays a crucial role in enhancing productivity and commitment among business actors. This study aims to analyze the effect of management control systems and work motivation on the financial performance of chip-producing SMEs in Greater Malang. This research employs a quantitative approach using a survey method. The population consists of all chip SMEs in the Greater Malang area, with samples selected through purposive sampling. Data were collected from questionnaires distribution and analyzed using multiple linear regression. The results indicate that the management control system has a positive and significant effect on the financial performance of chip SMEs in Greater Malang. Work motivation also shows a positive and significant influence on financial performance. Simultaneously, both the management control system and work motivation significantly affect financial performance. These findings suggest that improving the quality of management control systems and maintaining high work motivation can enhance SME financial performance. This study is expected to provide practical insights for SME actors in developing more effective and sustainable business management strategies.
Co-Authors Agnes Quartina Pudjiastuti Devina Rahmadayanthi Suhendri Yayuk Sulistyowati