IMPLEMENTATION OF MANAGEMENT CONTROL SYSTEMS TO IMPROVE ORGANIZATIONAL PERFORMANCE EFFECTIVENESS AT PT. INDODAYA CIPTA KARYA

Abstract

Community Service (PkM) is one of the implementations of the Tri Dharma of Higher Education which aims to provide real contributions to the business world through the transfer of knowledge and technology. This activity was carried out at PT. Indodaya Cipta Karya in 2025 with a focus on the implementation of the Management Control System (MSS) to improve the effectiveness of organizational performance. Problems faced by the company include a suboptimal performance evaluation system, lack of coordination between departments, and the absence of integrated performance measurement indicators. The implementation method of the activity uses an educational-participatory approach that includes observation, counseling, training, discussion, and mentoring for the implementation of the Management Control System. The results of the activity showed an increase in participants' understanding of the concept of the Management Control System, an increase in the ability to compile key performance indicators (KPIs), and an increased awareness of the importance of continuous performance monitoring and evaluation. This program has a positive impact on the effectiveness of work processes and supports the achievement of organizational goals in a more measurable manner. Thus, the implementation of the Management Control System is an effective strategy in improving organizational performance and company competitiveness.

Keywords:Management Control System, Organizational Performance, Community Service, KPI, Work Effectiveness.