Tunneling through related party transactions is one of the most challenging aspects in corporate governance. In addition, the impact of tunneling activities may affect to corporate governance's performance in most of Asian countries. Yet, studies on the effectiveness of corporate governance in relation to tunneling are still limited and the results have been inconclusive. This study tries to develop a detection model to distinguish related party transactions that can be categorised as tunneling activities. Furthermore, this study also examines whether corporate governance mechanisms can explain the tunneling activities. The main findings of this study suggest that companies, in Indonesian listed companies, with concentrated ownerships have a greater tendency to conduct tunneling transactions compared to companies with dispersed ownerships, and the overall corporate governance mechanisms implemented by the companies could not be used as predictors for tunneling behaviour.

No abstract

Blending adalah salah satu metode atau proses material dengan cara kerjanya menggabungkan bahan material dalam jumlah yang telah ditentukan. Review ini bertujuan untuk mengulas kembali atau meninjau kembali suatu penelitian yang telah dilakukan orang lain agar diketahui oleh khalayak umum. Metode seperti blending dapat digunakan untuk membuat nano selulosa dari ampas tebu, sistesis chitin/curcumin, dan pembuatan batu bara. Alat yang digunakan dalam teknik blending ini dapat melakukan proses pencampuran resin polimer atau pencampuran lain sesuai kebutahan yang diinginkan. Hal yang harus diperhatikan dalam teknik blending ini adalah bahan atau material yang digunakan untuk membuat produk harus sesuai dengan proporsi yang sudah ditetapkan

Purpose This study aims to examine financial socialization based on augmented reality (AR) technology for elementary school students, which it is hoped will improve their sharia financial knowledge. Design/methodology/approach The experimental method with pre- and post-test and control groups was used to test the improvement in the young learners’ sharia financial knowledge. This study used AR for sharia financial socialization on elementary school students and focused on sharia’s basic concepts, which include earning money, balanced spending, borrowing, saving, investment, payment methods, financial technology and the concept of protection. Findings This study finds empirical evidence that the treatment group, who received sharia financial socialization via the AR media, increased their sharia financial knowledge to a greater extent than the control group did. Research limitations/implications This study provides encouraging evidence about the potential of sharia financial education for elementary school students using the appropriate learning strategies and media. The weakness in this study is that it was only carried out in one elementary school, with the children of middle- to upper-income parents. Further research should be undertaken at several schools with the children of parents with different income levels. Practical implications A shift in learning styles from verbal or visual to virtual encourages the use of AR-based learning media. Financial concepts can be abstract ones, and AR-based learning media is able to present intangible virtual elements so they become more concrete and tangible. Social implications The global COVID-19 pandemic has affected all aspects. One of the most severe and likely to be multiyear ahead is the financial aspect. Therefore, this research is expected to be a preparation for the younger generation as early as possible to strengthen social benefits in order to improve sharia financial literacy. Originality/value Research into the financial literacy, especially sharia financial literacy aimed at elementary school students, is still very limited. The teaching of financial literacy will be more effective if educators use the appropriate strategies and media. This study used financial socialization strategies and AR learning media that are aligned with the learning styles of young learners.

Family roles, Performance appraisal, Work policy, Workplace, QFD, Measurement,