The purpose of this study is to investigate the effect of the Management Control System (MCS) on the performance of SMEs. The study was conducted on local restaurant SMEs managers in Tangerang, Indonesia. The number of respondents in this study was 129 local restaurant managers. This study uses the Levers of Control framework introduced by Simon (1995), namely beliefs systems, boundary systems, diagnostic control systems, and interactive control systems, as MCS variables. This study uses a structural equation model as an analytical tool and STATA software to process data using a questionnaire as a research instrument. The results showed that belief systems had no significant effect on performance SMEs, boundary systems had no significant effect on performance SMEs, diagnostic control systems had a significant effect on performance SMEs, and interactive control systems had a significant effect on performance SMEs. The implication of this research is that it can provide a choice of a control system for the management of SMEs which has so far used conventional control systems and illustrates that the control system for the management of SMEs in local restaurants can help achieve business goals as planned.