All WORK UNITS are MIDDLE MANAGEMENT level or Middle Management or Executing Management or Execution Management of all targets or KPIs that have been set by the board of directors. Performance Governance in Middle Management must use the KPI Target Execution Management Model which focuses on the Governance of the strategy for achieving the Performance Output of each Work Unit.

Imagine if all Middle Management or all Work Units do not perform to realize their respective targets, there must be systemic problems that arise and affect the Company's Business Image.

Each Work Unit must manage a certain resource whose presence is indispensable for the success of the company's business. IT, Marketing, Sales, HC, Audit, and so on are presented by the company with a large investment value that is definitely expected to bring success in each of its work objects. If there is a Work Unit that fails to realize its work target, it means that the Company suffers from the failure of the investment that has been spent to present the Work Unit. This means that the Work Unit does not produce CAPITAL Value or Business Value for the Company.

In addition, all human resources in each Work Unit must be managed effectively and efficiently so that all human resources can demonstrate their ability and willingness to produce Work Output Performance according to the set target. There are still many Work Units that process without neat governance so that the results are not in accordance with the initial expectations.

Middle Management must be managed with the "MBO3" Model, the "HCM" Model and the "MBTR" Leadership Model.