<![CDATA[Background: Grounded in Resource-Based View (RBV) and Contingency Theory, this study examines how Intellectual Capital, Lean Manufacturing, Organizational Culture, External Environmental Uncertainty, and Digitalization affect the effectiveness of Management Control Systems (MCS), and how MCS mediates the performance of MSMEs. Objective: This study analyzes the determinants of MCS effectiveness and their impact on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Region III Cirebon, Indonesia, and develops an integrative RBV–Contingency Theory model that positions MCS as the central mediating mechanism, representing the study's key theoretical novelty. Methods: This explanatory quantitative study collected data from 215 MSME owners and managers using purposive sampling and analyzed them using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results: Intellectual Capital, Lean Manufacturing, Organizational Culture, External Environmental Uncertainty, and Digitalization each have a positive, significant effect on MCS effectiveness, with External Environmental Uncertainty the strongest predictor, followed by Intellectual Capital and Digitalization. MCS positively affects MSME performance and significantly mediates the relationship between the five antecedents and organizational performance, confirming the relevance of RBV and Contingency Theory in transforming internal resources and external conditions into superior performance. Conclusion: This research contributes theoretically to MCS literature and offers practical implications for MSME managers and policymakers seeking to strengthen business competitiveness and resilience amid a dynamic business environment.]]>
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