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), pp. 590–605. Available at: https://www.akrabjuara.com/index.php/akrabjuara/article/view/2762 (Accessed: 13 February 2026).