Pembentukan holding Badan Usaha Milik Negara (BUMN) sebagai salah satu strategi perbaikan kinerja keuangan dan tata kelola BUMN (perbandingan penerapan pada BUMN sektor semen, pupuk, perkebunan, kehutanan, pertambangan, serta minyak dan gas bumi) = The Establishment of state-owned enterprise holding as one of the SOEs financial performance and governance improvement strategy (comparison on the application to SOEs in the sectors of cement, fertilizer, plantation, forestry, mining and oil and gas)