Citra Wulandari Manik, Krisnawati Silaban, Mahlina Putri Manurung, Sienny

Management Control System Analysis in Improving Employee Performance at Indomaret Selamat Kataren Branch

Introduction

Management control system analysis in improving employee performance at indomaret selamat kataren branch. This study analyzes the management control system's role in improving employee performance at Indomaret Selamat Kataren Branch, identifying implementation issues.

Abstract

Management is a process of cooperation between two or more people to achieve the goals that have been set. Indomaret minimarket fishing branch is a private company engaged in buying and selling. Shares are one of the assets of the Indomaret Minimarket company. or loss. So it is necessary how to manage and organize this Indomaret branch of the fishing mini market. The method used in this study is a qualitative method. The problems raised in this research report are how the management control system is implemented in Indomaret, what are the problems in running management at Indomaret, is the control system management at Indomaret appropriate. The stages of this research are divided into the planning stage, the observation stage and the questionnaire filling stage.

Review

The paper, titled "Management Control System Analysis in Improving Employee Performance at Indomaret Selamat Kataren Branch," addresses a pertinent topic within management accounting and organizational behavior. Understanding how management control systems (MCS) influence employee performance is critical for retail businesses like Indomaret to optimize operational efficiency and achieve strategic objectives. The abstract indicates a qualitative approach to explore the implementation and challenges of MCS within a specific branch, suggesting an in-depth case study methodology aimed at providing practical insights. This focus on a real-world company and a specific branch offers potential for grounded findings. However, the abstract presents significant concerns regarding clarity, focus, and methodological coherence. There is an immediate disconnect in the opening, moving from a general definition of management to discussing "shares as one of the assets" and "profit or loss" in the context of Indomaret, which feels entirely out of place given the stated aim of analyzing MCS and employee performance. This extraneous information detracts from the abstract's purpose and raises questions about the paper's core focus. Furthermore, while a qualitative method is stated, the inclusion of a "questionnaire filling stage" without further explanation complicates this claim, as questionnaires are typically associated with quantitative or mixed methods, requiring clarification on how this aligns with a purely qualitative design. Crucially, the abstract fails to articulate *what specific aspects* of the MCS are being analyzed, *how employee performance is conceptualized or measured*, or *how the link between the two will be established*. The listed "problems raised" (research questions) are broad and would benefit from greater specificity and alignment with a robust theoretical framework. The inconsistencies in branch naming ("fishing branch," "Selamat Kataren branch") also suggest a need for careful editing. In its current form, the abstract significantly undermines the potential value of the study due to its lack of focus, inclusion of irrelevant information, and ambiguity regarding methodology and specific research objectives. Before proceeding to a full review, the authors must undertake a comprehensive revision of the abstract. This revision should clearly define the research problem, state precise objectives aligned with the title, detail the specific components of the MCS being investigated, explain how employee performance will be observed or assessed qualitatively, and clarify the exact qualitative methods employed, addressing the questionnaire ambiguity. A substantially revised and more focused abstract is necessary to demonstrate the study's scientific rigor and relevance.

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