摘要：This study aimed to investigate the effect of management control system enabling with capabilities
that can improve the performance of SMEs. This study was conducted among the managers of
SMEs of local food products in Banten Province, Indonesia. The number of respondents in this
study was 85 SME managers. This study used structural equation modeling as an analytical tool
and PLS Smart software to process the data. The findings of this study show that there was a positive
effect of the use of enabling management control system (MCS) on creativity; there was a
positive and significant effect of the use of Enabling MCS on cost efficiency; there was a positive
and significant effect of the use of Enabling MCS on performance; there was a positive and significant
effect of creativity on innovation; there was a positive and significant effect of cost efficiency
on performance; and finally there was a positive and significant effect of innovation on performance.
The implication of this study is that it can provide a choice of control system for SME
management, which up to now still uses conventional control system. The use of Enabling MCS
can create a capability for the managers of SMEs of local food products to win the competition.
This is due to the uniqueness of Enabling MCS that can increase creativity and also cost efficiency.
关键词：Enbaling MCS;
The Performance of SMEs;
Cost efficiency;
Innovation;
Creativity
