<h5><em>Human resources problem is still the main highlight for company in order to survive the tight of business competition in globalization  era. Success of the company in achieving goals affected by various factor</em><em>. </em><em>One of the important factor is human resources, every company definitely has vision, mission, and the goal they want to achieve, however every individual as human resources in a company usually also have interests or personal goals. Often employees personal goals not in harmony with the company goals. Not in harmony of the company goals and employees personal goals will cause the company not achieved the company goals, therefor it takes a work controller that can, plane</em><em>d</em><em>,directed ,observed, implemented, and evaluated so that increases the possibilities of achieving company goals , this system usually called management control system (MCS)</em></h5><h5><em>This study aims to determine the effect of reward and punishment on employees performance and to determine whether the motivation is able to mediate rewards and punishment on employee performance to be better or the opposite at the company. The population of this study is all permanent employees of PT. Bank Central Asia (BCA). The data obtained are primary data through questionnaires distributed to BCA permanent employees. Data were analyzed using Structural Equation Model-Partial Least Square (SEM-PLS) method with 50 samples of research data collected by proportional sampling technique. The software used to analyze data is WarpPLS 3.0.The results showed that rewards has a non-significant effect on employee performance, while punishment has a significant effect on employee performance. In addition rewards has no significant effect on motivation but punishment has a significant effect on motivation. The conclusion of mediation shows that motivation is able to mediate punishment on employee performance but motivation does not mediate reward on employee performance.</em></h5><h5><em> </em></h5><p><strong><em>Keywords: </em></strong><em>Reward, Punishment, Motivation, Employees Performance, Management Control System.</em></p>