Pengaruh Sistem Pengendalian Manajemen Terhadap Kinerja Organisasi Pada Perusahaan Jasa Pendidikan Non Formal (Bimbingan Belajar Genius)

Abstract

This study analyzes how the implementation of management control systems contributes to organizational performance at a non-formal education service institution, specifically Genius Learning Center. Management control is viewed as a crucial mechanism ensuring that all operational activities align with the institution's strategic direction. In the education-service sector, the effectiveness of control mechanisms determines service quality, internal process efficiency, and the attainment of institutional targets. A quantitative method was employed, with data collected through questionnaires distributed to employees and leaders of Genius Learning Center. Empirical findings indicate that the management control system exerts a positive and significant effect on organizational performance. The more optimally the control mechanism is implemented, the higher the performance outcomes achieved by the institution. The practical implication of these findings confirms that education-service institutions need to continuously strengthen their management control systems to sustain competitiveness in an increasingly challenging business environment.