G Good corporate governance (gcg) is a principle of corporate governance aimed at realizing transparent, accountable, responsible, independent, and fair corporate management. the implementation of gcg is important for pt garuda maintenance facility aeroasia tbk (gmf) because the company has the status of both a publicly listed company and a subsidiary of a state-owned enterprise (soe) that is subject to various legal provisions. the problems in this research are how the principles of gcg are implemented at gmf as a publicly listed company and a subsidiary of an soe, as well as the legal obstacles in the implementation of gcg at gmf as a publicly listed company and a subsidiary of an soe. to answer these problems, a normative legal research method was used with secondary data supported by primary data obtained through interviews, while the data were analyzed qualitatively. the results of the research show that: the implementation of gcg principles at gmf as a publicly listed company and a subsidiary of an soe has basically been carried out through the application of the principles of transparency, accountability, responsibility, independence, and fairness, as reflected in information disclosure mechanisms, the division of functions of corporate organs, the implementation of corporate responsibilities, the implementation of a supervisory system, and various corporate governance instruments, although its implementation still requires improvement in several aspects. the legal obstacles in the implementation of gcg at gmf include the complexity of compliance with the laws and regulations applicable to publicly listed companies as well as subsidiaries of soes, potential conflicts of interest in strategic decision-making, developments in laws and regulations that require adjustments to corporate policies, and differences in the level of understanding of gcg within the company.