Satria Chandra and Hadi Wibowo 2026. TRANSITION FROM SAK ETAP TO SAK PRIVATE ENTITIES (SAK EP) AND PREPARATION OF FIRST-TIME CONSOLIDATED FINANCIAL STATEMENTS IN NON-PROFIT ENTITIES WITH GROUP STRUCTURE (CASE STUDY ON ABC FOUNDATION AND SUBSIDIARIES). Akrab Juara : Jurnal Ilmu-ilmu Sosial. 11, 1 (Feb. 2026), 590–605.