Siti Nur Aini, Elvira Fitri Nuraini, Dionisius Andika Wisnu Pradana, and Endang Kartini Panggiarti. “Literature Reflection on Financial Statement Consolidation from the Perspective of the Statement of Financial Accounting Standards (PSAK)”. Escalate : Economics and Business Journal 2, no. 03 (December 10, 2025): 155–166. Accessed January 30, 2026. https://journal.takaza.id/index.php/escalate/article/view/340.