Strengthening Tarif Principles Embeddedness in Pertamina's STK: A Governance Assessment of Framework
DOI:
https://doi.org/10.59261/bustechno.v7i4.815Keywords:
Governance Translation Gap, procurement planning, Procedural Governance, State-Owned Enterprise, TARIF PrinciplesAbstract
Background: Corporate governance is effective only when policy-level principles are translated into observable operational requirements. In large state-owned enterprises, strong formal governance can coexist with incomplete procedural embeddedness, creating a governance translation gap.
Objective: This study evaluates the embeddedness of Transparency, Accountability, Responsibility, Independency, and Fairness (TARIF) principles in PT Pertamina (Persero)’s Sistem Tata Kerja (STK), using procurement planning as a pilot case.
Methods: An action-research-oriented qualitative case design combined systematic document analysis, corporate risk and governance records, and practitioner validation. Nine procedural elements were mapped against five TARIF principles, producing 45 element–principle combinations rated as present, partial, enhancement opportunity, or not applicable.
Results: Overall governance coverage was 56%. Responsibility was the strongest principle, at 89%, whereas Independency was the weakest, at 11%, revealing gaps in conflict-of-interest controls, separation of duties, and independent review. The most consequential gaps occurred in needs identification and supporting documentation for vendor selection. Alternative C+ received the strongest overall evaluation.
Conclusion: The findings show that governance quality should be assessed not only through policy-level compliance but also through explicit procedural mechanisms. The TARIF-to-STK Governance Enhancement Framework operationalizes the policy-to-procedure distance and provides a structured basis for targeted improvement. Theoretically, it extends governance assessment toward procedure-level embeddedness; practically, it supports repeatable STK review and prioritization. Because the evidence derives from a single procurement-planning case, broader applicability requires validation across other STKs and longitudinal assessment of implementation effects.
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