Satria Chandra, and 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, vol. 11, no. 1, Feb. 2026, pp. 590-05, https://akrabjuara.com/index.php/akrabjuara/article/view/2762.