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Capitalism is believed to bring profit to the owners of capital and encourage economic growth, but the bad impact it generates for the wider community is also more so that capitalism creates a seemingly endless snare. Accounting as part of the economy also can not be separated from capitalism. This article aims to explain the traps of capitalism inherent in the adoption of the International Financial Reporting Standard (IFRS). The traps of capitalism inherent in the adoption of IFRS include (a) increasing opportunities for foreign investors to exploit the natural resources and human resources in Indonesia, (b) the opening of opportunities for the capitalist economic system to replace the family economy system mandated by the Constitution 1945, (c) fair value accounting in IFRS provides an instrument for profit accumulation greed, (d) IFRS adoption encourages Indonesia to engage in global markets so as to facilitate 'flow of things capitalism', which affects the accumulation of money (profit) as the sole Goals and other "value" waivers, including moral values. Efforts to compensate for the trap of capitalism in IFRS adoption can be an increase in the ethics of accountants' learning adapted to the ideology of Indonesia and the value of the Godhead, the development of business processes and accounting practices based on religious values, and the development of critical accounting discourse as a means of awareness of the adverse effects of capitalism. Keywords: trap of capitalism, accounting, adoption of IFRS

Analysis and Collection of Accounts Receivable Accounts ReceivableTurnover on Corporate Liquidity at CV.JI Semarang, this study aims todetermine the level of turnover and the collection of accounts receivableagainst the debtor that occurred in 2011, 2012 and 2013. Liquidity So thecompany can be found at any period of development.This research used tocollect financial statements consisting of the balance of the year 2011, 2012and 2013. Analytical tool used in this study is the accounts receivableturnover, collecting receivables and liquidity. Data collection techniques usedin the study were interviews with company directors and administrativestaff of one of the debtor company experienced problems in payment.The results of the analysis can be drawn that the company is less efficientin running their business. It can be seen that the development and collectionof accounts receivable turnover tends to decline during the years 2011, 2012,and 2013. This is due to the company's ability to manage its accountsreceivable less well and always has decreased and the increase from year toyear.From the analysis above it can be concluded that the company was notable to maintain stable liquidity (ability) in the company's financialmanagement. So in the last year of the study, in 2013 the companythreatened bankruptcy because of capital related to doubtful accounts is toohigh.

The rapid economic and business development affects business actors to enhance their awareness to manage the businessby implementing Good Corporate Governance (GCG). The implementation is aimed to avoid deceitfulness that endangerscompany’s assets. GCG becomes a key of success for a company to grow and earn profit in a long term, so it can winglobal competitiveness. The implementation of GCG in BUMN is not easy. So, it needs more independent and professionalmanagement to do its tasks. The role of independent internal auditors is important in implementing GCG. The internalaudits are required to provide information on sufficiency and affectivity of company’s internal control. An internal auditormust be one who has competency in finance because his role is to watch managerial activities. Besides knowledge onauditing, an auditor is expected to have knowledge on audited substance. Therefore, the competency of internal auditorsare needed to bridge the needs of Commissioner Board on auditing roles and internal controls with constraints absorptionof technical problems in accounting, auditing, and internal control. The result of this research showed that most BUMNs inbanking sector in Central Java have implemented GCG. The internal audits are in line with Commissioner Board, if so theBoard makes mistakes, it will be easily detected.Key Word : Internal audit, Good Corporate Government

This study aims to determine the effect information technology capability and quality of management accounting informationwith technological uncertainty as moderating variable. The highest business competition requires companies to be able tooptimize their resources. Company with information technology capability will able to produce good quality of information.The existence of changes in the external environment related to the rapid development of technology and uncertain technologyrequire companies to be able to respond precisely. Thus, the existence of technological uncertainty will stronger therelationship between information technology capability and quality of management accounting information. Data werecollected from companies that listed in Indonesia Stock Exchange. Respondent represented by accounting manager as of 95people were participated in filling out the questionnaire. Then, the data processed using SEM analysis technique. Thescreening stage of the data generated 94 responses that were used for decision making of the results study. Data processing hasbeen done using the software SPSS 16.0 and WarpPLS 4.0. The result of this study supports the hypothesis that states there arepositive effect of information technology capability toward quality of management accounting information. Whereas, thehypothesis that states technological uncertainty moderates the relationship between information technology capability andquality of management accounting information is not supported. This study is limited to the lack of connection between thevariables in the study due to the lack of the data and heterogeneous of the sample type selection.Keywords: information technology capability, technological uncertainty, quality of management accounting information

The development of a business unit can be affected by a variety offactors, both internal and external company factors. The purpose of thisresearch is to know the influence of the business network, and productinnovation against the performance of micro, small and medium enterprises.The research type is explanatory research. The population was 162 unitsfrom small and medium metal industries in Boyolali District with 85sample taken using disproportionate stratified random sampling and simplerandom sampling. Data collection using the questionnaire. Data analysisusing linear regression analysis. The results showed that the businessnetwork, and product innovation are jointly undertaking a positive andsignificant effect against performance of micro, small and mediumenterprises. Researchers suggest that UMKM constantly enhance cooperationwith various parties to build wider business network, andimprove productinnovation so that UMKM can continue to thrive in the midst of the currentcompetition.

Bank has a role in economic development as a mediation betweenthe parties requires that the excess funds to fund or otherwise. As bothparties are intermediaries profit into the banking purposes. Earningschanges of concern to determine future business prospects of the regionaldevelopment banks. This study aimed to analyze the influence of the NetInterest Margin (NIM) to changes in earnings with Non-PerformingLoan (NPL) as a moderating variable.The study was conducted atRegional Development Bank in Indonesia, Bank Indonesia registered inthe period 2006-2011 by taking a sample of 26 banks. Data collectionmethods used are literature and documentation. Analysis using datanormality test, deviation classical assumptions, test the moderatingregression analysis, and hypothesis testing using SPSS tool.The resultsshowed the Net Interest Margin (NIM)) proved to have a positive andsignificant effect on earnings changes. While non-performing loan (NPL)is not proved to be the variable that strengthens the influence of the NetInterest Margin (NIM)) to changes in earnings.

Abstract:Licensing regulations on fishing effort is regulatory role in maintaining thesustainability of fish resources and the environment, and improve the welfare offishermen's economic contribution to the state in accordance with the objectives offisheries development.According to Law No. 31 of 2004 on Fisheries is distinguishedfisheries business license on fishing and fish breeding. Regulation of the Minister ofMarine Affairs and Fisheries No. 12 / MEN/2012 on Business fisheries on the high seasis concerned with conservation of fish resources, fishing license can be used as a toolto control fishing effort to pay attention to the fish resource conservation issues.Keywords: control, conservation, fish resources.

Analysis and Collection of Accounts Receivable AccountsReceivable Turnover on Corporate Liquidity at CV.JI Semarang, thisstudy aims to determine the level of turnover and the collection ofaccounts receivable against the debtor that occurred in 2011, 2012 and2013. Liquidity So the company can be found at any period ofdevelopment. This research used to collect financial statementsconsisting of the balance of the year 2011, 2012 and 2013. Analyticaltool used in this study is the accounts receivable turnover, collectingreceivables and liquidity. Data collection techniques used in the studywere interviews with company directors and administrative staff of oneof the debtor company experienced problems in payment.The results of the analysis can be drawn that the company is lessefficient in running their business. It can be seen that the developmentand collection of accounts receivable turnover tends to decline during theyears 2011, 2012, and 2013. This is due to the company's ability tomanage its accounts receivable less well and always has decreased andthe increase from year to year.From the analysis above it can beconcluded that the company was not able to maintain stable liquidity(ability) in the company's financial management. So in the last year ofthe study, in 2013 the company threatened bankruptcy because of capitalrelated to doubtful accounts is too high.

Not all entrepreneurs demonstrate the same kind of behaviors. An‘opportunity’ entrepreneur starts a new business by exploiting anidentifiable business opportunity and is expected to help develop theeconomy. On the other hand, a ‘necessity’ entrepreneur does so in order tosurvive over poverty and/or unemployment, and thus can hardlycontribute much to the economic development. This paper to describesthis types of entrepreneur.

This paper presents n conceptual model of Internet-based business-consumer relationship marketing with a focus on the context, content, and the process of relationship development from the consumer's perspective. The model con be divided into two broad groups. The first group is a set of contextual factors (environment, parties to the relationship, consumption task) that influence relationship development. The second group is the content and process of relationship development that can be viewed via three interrelated conceptual phases: consumer motives to seek interaction, exploration and interaction, and relationship bonding. With the rapid growth of E-commerce and on-line consumer shopping trends, the importance of building and maintaining customer loyalty in electronic marketplaces has come into sharper focus in marketing theory and practice. This paper also to present a conceptual framework of "e-loyalty" and its underlying drives.