GOING CONCERN STUDIES OF GOVERNMENT SOCIAL ENTERPRISE IN INDONESIA (VILLAGE GOVERNMENT ENTERPRISES CASE/BUMDES-LEBAK REGION, WEST JAVA PROVINCE-INDONESIA

Year 2019, Volume: 3 Issue: 5, 191 - 206, 30.12.2019

Wiwik Utami , Lucky Nugroho

Abstract

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.

Keywords

BUMDes-Social Enterprises, Going Concern, Risk Mitigation

Thanks

Thanks to research center of Universitas Mercu Buana to support of research fund

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