This paper is about bankruptcy, especially the concept of "going concern." In bankruptcy, there are three types of creditors: preferred, separatist, and concurrent. Preferred and separatist creditors are clearly protected by the Indonesian Civil Code, but there are no explicit regulations that provide such legal protection for concurrent creditors. This aspect is interesting for further investigation.This research employs normative juridical research methods, primarily relying on the exploration and review of library materials as sources and the law as applicable norms to develop legal reasoning related to existing issues. The primary source of law used is Law No. 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations. Law No. 37 of 2004 addresses the going concern mechanism in Articles 179-184, which is applied in the case of PT. BN insolvency. The results indicate that productive assets of PT. BN are not liquidated under the going concern approach, allowing them to fulfill their contracts. The advantages of going concern can effectively increase bankruptcy assets, providing protection for the rights of creditors, especially concurrent creditors. Keywords: Bankruptcy, Concurrent Creditors, Going Concern, Legal Protection