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Sharia banks and conventional banks have real differences in their objectives and operations. Therefore, performance measurements must differentiated between Sharia banks and conventional banks. One performance measure recommended by researchers is performance-based on the Maqasid sharia Index (MSI). This study is to prove the influence of the Sharia Supervisory Board attributes (number of meetings, level of education, cross-membership) and commissioners' attributes (ratio of independent commissioners, number of members, number of meetings) to performance based on MSI. The research sample is 12 Sharia banks in Indonesia during the 2014-2018 observation year. The data analysis method uses panel data analysis with a fixed effect model. We find that SSB education level and independent board ratio had a negative effect on performance based on MSI. Cross-membership; the number of SSB meetings, board size, number of board meetings, and total assets does not affect performance based on MSI. This finding indicates that MSI has not become one of the goals that must be achieved in the management of Sharia banks in Indonesia. This is because the MSI score is still low. In addition, the dominance of debt financing is a characteristic that banks prefer transactions that generate fixed income and avoid transactions that use a fairer system, i.e. the Profit and Loss Sharing system. We recommend for regulators to develop different measurement tools from conventional banks and in accordance with the objectives of sharia implementation as sharia bank business operations (maqasid sharia). Future researcher can study and develop other measurement tools in formulating maqasid sharia by involving regulators, business actors, and experts so that the produced maqasid sharia indicators can be applied by banks.

Sharia banks and conventional banks have real differences in their objectives and operations. Therefore, performance measurements must differentiated between Sharia banks and conventional banks. One performance measure recommended by researchers is performance-based on the Maqasid sharia Index (MSI). This study is to prove the influence of the Sharia Supervisory Board attributes (number of meetings, level of education, cross-membership) and commissioners' attributes (ratio of independent commissioners, number of members, number of meetings) to performance based on MSI. The research sample is 12 Sharia banks in Indonesia during the 2014-2018 observation year. The data analysis method uses panel data analysis with a fixed effect model. We find that SSB education level and independent board ratio had a negative effect on performance based on MSI. Cross-membership; the number of SSB meetings, board size, number of board meetings, and total assets does not affect performance based on MSI. This finding indicates that MSI has not become one of the goals that must be achieved in the management of Sharia banks in Indonesia. This is because the MSI score is still low. In addition, the dominance of debt financing is a characteristic that banks prefer transactions that generate fixed income and avoid transactions that use a fairer system, i.e. the Profit and Loss Sharing system. We recommend for regulators to develop different measurement tools from conventional banks and in accordance with the objectives of sharia implementation as sharia bank business operations (maqasid sharia). Future researcher can study and develop other measurement tools in formulating maqasid sharia by involving regulators, business actors, and experts so that the produced maqasid sharia indicators can be applied by banks.

Tujuan penelitian ini untuk menguji pengaruh asimetri informasi dan analyst coverage terhadap konservatisma akuntansi. Pendekatan net assets measures digunakan untuk mengukur konservatisma akuntansi. Sementara, asimetri informasi dan analyst coverage diukur menggunakan bid-ask spread dan analyst following. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2014. Data dikumpulkan menggunakan metode purposive random sampling dan terpilih 124 perusahaan. Hasil penelitian menemukan bukti bahwa terdapat pengaruh positif antara asimetri informasi dan analyst coverage terhadap tingkat konservatisma akuntansi. Hal ini menunjukkan bahwa semakin besar asimetri informasi antara insider dan outsider investor dan semakin banyak analis yang melakukan analisis terhadap perusahaan maka penerapan tingkat konservatisma dalam laporan keuangan semakin tinggi pula. Penelitian ini diharapkan mampu memberikan masukan bagi regulator dan badan penyusun standar mengenai peran penting konservatisma akuntansi sehingga tidak ada upaya untuk menghilangkannya dalam praktek akuntansi. Selain itu, hasil penelitian ini diharapkan mampu memberikan informasi mengenai peran analis sebagai pihak yang mendorong penyajian laporan keuangan yang akurat sehingga mampu mengurangi asimetri informasi dan meminimalkan perilaku oportunistik manajer.

Abstract The aim of this study is to develop a model of entrepreneurship education linkages (EEP) on attitudes, subjective norms, perceived behavioral control which influences the intention to define entrepreneurship and entrepreneurial behavior. The research was conducted in three areas; Surakarta, Sragen and Karanganyar. Respondents in this study are artisans of batik with SEM analysis. The analysis showed that: 1). Entrepreneurship education program (EEP) gave the positive effect on entrepreneurial attitudes, subjective norms, perceived behavioral control 2). Entrepreneurial attitudes, subjective norms, and perceived behavioral control gave positive influences on the intention to entrepreneurship, 3). Intention to entrepreneurship has no effects on entrepreneurial behavior, 4). Satisfaction has a positive effect on innovation performance satisfaction, 5). Target entrepreneurial behavior has no effect on the satisfaction of performance.Keywords: EEP, intention to entrepreneurship, entrepreneurial behavior, satisfaction innovation, satisfaction performance.AbstrakPenelitian ini bertujuan untuk mengembangkan model keterkaitan program pendidikan kewirausahaan (EEP) pada sikap, norma subyektif, persepsi kontrol perilaku dan selanjutnya mem¬pengaruhi niat untuk berwirausaha dan menentukan target perilaku berwirausaha. Penelitian ini juga menguji dan mengembangkan model program pendidikan kewirausahaan (EEP) pada ke¬puasan inovasi serta pada kepuasan kinerja. Penelitian ini dilakukan di wilayah: Kota Surakarta, Kabupaten Sragen, dan Kabupaten Karanganyar. Responden dalam penelitian ini adalah perajin batik, dengan alat analisis SEM (Structural Equation Modeling). Hasil analisis menunjukkan bahwa: 1). Program pendidikan kewirausahaan (EEP) berpengaruh positif pada sikap kewirausahaan, norma subyektif, persepsi kontrol perilaku serta kepuasan inovasi 2). Sikap kewirausahaan, norma subyektif dan persepsi kontrol perilaku berpengaruh positif pada niat untuk berwirausaha, 3). Niat untuk berwirausaha tidak berpengaruh pada target perilaku berwirausaha, 4). Kepuasan inovasi berpengaruh positif pada kepuasan kinerja, 5). Target perilaku berwirausaha tidak berpengaruh pada kepuasan kinerja.Kata kunci: EEP, niat, kepuasan inovasi, perilaku berwirausaha, kepuasan kinerja.

Abstract The aim of this study is to develop a model of entrepreneurship education linkages (EEP) on attitudes, subjective norms, perceived behavioral control which influences the intention to define entrepreneurship and entrepreneurial behavior. The research was conducted in three areas; Surakarta, Sragen and Karanganyar. Respondents in this study are artisans of batik with SEM analysis. The analysis showed that: 1). Entrepreneurship education program (EEP) gave the positive effect on entrepreneurial attitudes, subjective norms, perceived behavioral control 2). Entrepreneurial attitudes, subjective norms, and perceived behavioral control gave positive influences on the intention to entrepreneurship, 3). Intention to entrepreneurship has no effects on entrepreneurial behavior, 4). Satisfaction has a positive effect on innovation performance satisfaction, 5). Target entrepreneurial behavior has no effect on the satisfaction of performance. Keywords: EEP, intention to entrepreneurship, entrepreneurial behavior, satisfaction innovation, satisfaction performance. Abstrak Penelitian ini bertujuan untuk mengembangkan model keterkaitan program pendidikan kewirausahaan (EEP) pada sikap, norma subyektif, persepsi kontrol perilaku dan selanjutnya mem¬pengaruhi niat untuk berwirausaha dan menentukan target perilaku berwirausaha. Penelitian ini juga menguji dan mengembangkan model program pendidikan kewirausahaan (EEP) pada ke¬puasan inovasi serta pada kepuasan kinerja. Penelitian ini dilakukan di wilayah: Kota Surakarta, Kabupaten Sragen, dan Kabupaten Karanganyar. Responden dalam penelitian ini adalah perajin batik, dengan alat analisis SEM (Structural Equation Modeling). Hasil analisis menunjukkan bahwa: 1). Program pendidikan kewirausahaan (EEP) berpengaruh positif pada sikap kewirausahaan, norma subyektif, persepsi kontrol perilaku serta kepuasan inovasi 2). Sikap kewirausahaan, norma subyektif dan persepsi kontrol perilaku berpengaruh positif pada niat untuk berwirausaha, 3). Niat untuk berwirausaha tidak berpengaruh pada target perilaku berwirausaha, 4). Kepuasan inovasi berpengaruh positif pada kepuasan kinerja, 5). Target perilaku berwirausaha tidak berpengaruh pada kepuasan kinerja. Kata kunci: EEP, niat, kepuasan inovasi, perilaku berwirausaha, kepuasan kinerja.

Abstract The aim of this study is to develop a model of entrepreneurship education linkages (EEP) on attitudes, subjective norms, perceived behavioral control which influences the intention to define entrepreneurship and entrepreneurial behavior. The research was conducted in three areas; Surakarta, Sragen and Karanganyar. Respondents in this study are artisans of batik with SEM analysis. The analysis showed that: 1). Entrepreneurship education program (EEP) gave the positive effect on entrepreneurial attitudes, subjective norms, perceived behavioral control 2). Entrepreneurial attitudes, subjective norms, and perceived behavioral control gave positive influences on the intention to entrepreneurship, 3). Intention to entrepreneurship has no effects on entrepreneurial behavior, 4). Satisfaction has a positive effect on innovation performance satisfaction, 5). Target entrepreneurial behavior has no effect on the satisfaction of performance. Keywords: EEP, intention to entrepreneurship, entrepreneurial behavior, satisfaction innovation, satisfaction performance. Abstrak Penelitian ini bertujuan untuk mengembangkan model keterkaitan program pendidikan kewirausahaan (EEP) pada sikap, norma subyektif, persepsi kontrol perilaku dan selanjutnya mem¬pengaruhi niat untuk berwirausaha dan menentukan target perilaku berwirausaha. Penelitian ini juga menguji dan mengembangkan model program pendidikan kewirausahaan (EEP) pada ke¬puasan inovasi serta pada kepuasan kinerja. Penelitian ini dilakukan di wilayah: Kota Surakarta, Kabupaten Sragen, dan Kabupaten Karanganyar. Responden dalam penelitian ini adalah perajin batik, dengan alat analisis SEM (Structural Equation Modeling). Hasil analisis menunjukkan bahwa: 1). Program pendidikan kewirausahaan (EEP) berpengaruh positif pada sikap kewirausahaan, norma subyektif, persepsi kontrol perilaku serta kepuasan inovasi 2). Sikap kewirausahaan, norma subyektif dan persepsi kontrol perilaku berpengaruh positif pada niat untuk berwirausaha, 3). Niat untuk berwirausaha tidak berpengaruh pada target perilaku berwirausaha, 4). Kepuasan inovasi berpengaruh positif pada kepuasan kinerja, 5). Target perilaku berwirausaha tidak berpengaruh pada kepuasan kinerja. Kata kunci: EEP, niat, kepuasan inovasi, perilaku berwirausaha, kepuasan kinerja.