Abstract

This study aims to criticize the implementation of NPM in Indonesia which is considered unable to answer what is mandated by article 33 of the 1945 Constitution. The implementation of NPM will have a more positive impact on Indonesia, which is a developing country if its implementation is based on Article 33 of the 1945 Constitution. This is a critical study with a literature study approach. The values contained in Article 33 of the 1945 Constitution are related to the concept of NPM. This research shows that the alignment of NPM implementation with article 33 of the 1945 Constitution can increase the role of NPM for public companies in Indonesia which is a Pancasila state.

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