SATRIA CHANDRA; HADI WIBOWO. 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, [S. l.], v. 11, n. 1, p. 590–605, 2026. Disponível em: https://www.akrabjuara.com/index.php/akrabjuara/article/view/2762. Acesso em: 13 feb. 2026.