Fitri Dwi Jayanti. “Implementation of Non-Profit Entity Accounting (PSAK 45) at the Istiqomah Foundation”. International Journal of Economics and Management Sciences 2, no. 4 (November 12, 2025): 150–164. Accessed February 4, 2026. https://international.areai.or.id/index.php/IJEMS/article/view/1012.