TATA KELOLA PERUSAHAAN PT GARUDA INDONESIA (PERSERO) TBK: PENGUNGKAPAN KASUS PENGADAAN PESAWAT

Abstrak

This study aims to analyze the implementation of corporate governance principles in the case of aircraft procurement at PT Garuda Indonesia (Persero) Tbk. The main focus of the study is on ethics, transparency, accountability, and sustainability of management in strategic decision making, especially related to the fleet procurement process. This case emerged after the disclosure of indications of violations of procedures and abuse of authority by management in aircraft procurement that did not meet operational needs and had a negative impact on the company's financial condition. This study uses a descriptive qualitative approach with case studies and analysis of corporate governance, general guidelines, previous research, and through digital media information. The results of the study indicate that weak internal supervision and lack of ethics and transparency in the procurement process are the main factors in the occurrence of deviations. This case underlines the importance of strengthening good corporate governance practices, especially in State-Owned Enterprises (BUMN), to prevent corrupt practices and maintain business sustainability. The recommendations of this study include improving the supervision system and increasing the role of the audit committee in the procurement process.