<![CDATA[New Public Management (NPM) aims to enhance efficiency, effectiveness, and accountability in public sector organizations. In Indonesia, its implementation faces challenges such as bureaucratic resistance, limited oversight, and digital disparities. This study examines how management control systems (MCS)—including personnel, cultural, results, and action controls—affect organizational performance in traditional financial institutions, using the frameworks of Simons’ Levers of Control and Merchant & Van der Stede’s typology. Using survey data from employees and managers of traditional financial institutions in Indonesia, this study applies PLS-SEM to test the direct effects of control systems and the moderating role of belief systems. The findings show that none of the control types significantly influence organizational performance. Personnel and cultural controls tend to function symbolically or procedurally, results controls may trigger stress or unintended behavior, and rigid action controls reduce organizational flexibility. Belief systems strengthen personnel controls but do not significantly moderate the relationship between other control types and performance. These results indicate that standardized MCS frameworks may have limited effectiveness in this context, highlighting the need for more adaptive, value-based, and context-sensitive approaches to improving organizational performance in Indonesia’s public sector.]]>
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