The present study was aimed at finding out the problems of contract implementation emerging from the process of goods and service procurement in the SOE that violates procedure. The research method used was a normative legal study with conceptual approach and statutory approach. Whereas the findings resulted in this study, namely contract resulted from the process of goods and service procurement in SOE violating the procedure, led to null and void since it did not meet the requirement of a contract. Thus, it may cause problems in the result of the implementations that have been done. In accordance with the concept of corrective justice and the principle of unjust enrichment, the void of a contract does not mean it has to be returned to the prior condition before the termination of the contract, but it should take into account the rights and obligation of the parties that have been exchanged before the contract is canceled in accordance with the law.