This research was conducted using the method of observation and deep interviews in collecting data to competent parties at the research site. Respondents will be determined using the snowball sampling method. | Case study development for teaching materials: Analysis of governance and control in plantation companies: Case study at PTPN III (persero) Research Journal of Finance and Accounting ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) , , 2020 Case Study Development for Teaching Materials: Analysis of Governance and Control in Plantation Companies: Case Study at PTPN III (Persero) Sri Mahyuni Politeknik Negeri Medan Eli Safrida Politeknik Negeri Medan Riswanto Politeknik Negeri Medan Abstract The purpose of this study is to analyze governance and internal control in plantations to produce a product in the form of case studies on governance and internal control in plantations that are comprehensive and truly represent the real world of practice. The case designed is really based on the latest technological developments and standards used in plantation practices. The results of this study will primarily contribute to corporate governance courses, accounting information systems and auditing. Case studies that are comprehensive and truly represent actual practice conditions, including the latest technology and standards used, will stimulate the learner's ability to think critically and find alternative solutions to problems that occur, and then communicate them. This research was conducted using the method of observation and deep interviews in collecting data to competent parties at the research site. Respondents will be determined using the snowball sampling method. The results of the study yielded Keywords: Case study, Governance, Internal control, Plantation DOI: Publication date: January 31st 2020 1. Introduction In modern society, employees must have analytical, systematic and unusual thinking. Many employers require employees to be able to make decisions quickly analyze large amounts of information and draw appropriate conclusions. One of the best techniques for .