Özet:

This study aims to investigate the ability of social enterprises in Indonesia (Village Government Enterprises/BUMDes) to maintain going concern and commitment to the risk mitigation of business. The method used is quantitative with a questionnaire as a tool to collect data. The respondent is the enterprise social enterprise (BUMDes) located in the Regency aimed at 27 BUMDes managers located in Lebak Regency, West Java. The outcomes of the self-assessment questionnaire conducted by the BUMDes manager, that the going concern aspect of BUMDes still needs to be improved. Efforts to amend aspects of BUMDes going concern can be through employee empowerment through training and knowledge updates so that the commitment of BUMDes managers can be increased and become more professional in managing BUMDes.  Also, due to the low professionalism of BUMDes managers and employees, the concern of BUMDes managers and employees related to risk mitigation is still low.

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