{"id":118,"date":"2022-10-06T12:40:50","date_gmt":"2022-10-06T05:40:50","guid":{"rendered":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/?page_id=118"},"modified":"2022-11-21T12:34:53","modified_gmt":"2022-11-21T05:34:53","slug":"home","status":"publish","type":"page","link":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/","title":{"rendered":"Home"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"118\" class=\"elementor elementor-118\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ea538d5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ea538d5\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8d3d6b1\" data-id=\"8d3d6b1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2c16023 elementor-widget elementor-widget-shortcode\" data-id=\"2c16023\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\">\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"208\" class=\"elementor elementor-208\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-07b9d38 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"07b9d38\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-c1d77d2\" data-id=\"c1d77d2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8c7fefe elementor-widget elementor-widget-image\" data-id=\"8c7fefe\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"785\" height=\"123\" src=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/2022\/10\/SR-Logo.png\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/2022\/10\/SR-Logo.png 785w, https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/2022\/10\/SR-Logo-300x47.png 300w, https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/2022\/10\/SR-Logo-768x120.png 768w, https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/2022\/10\/SR-Logo-24x4.png 24w, https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/2022\/10\/SR-Logo-36x6.png 36w, https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/2022\/10\/SR-Logo-48x8.png 48w\" sizes=\"auto, (max-width: 785px) 100vw, 785px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1ca41a0\" data-id=\"1ca41a0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-822a3b8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"822a3b8\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-ec54047\" data-id=\"ec54047\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b8c2c3b elementor-widget elementor-widget-image\" data-id=\"b8c2c3b\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"http:\/\/www.kapsarjendanrekan.co.id\/sarjen\/home\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/elementor\/thumbs\/icon-home-pvtaqrr12zmfw8kfftpnnijucbg83bye4n662h3ixc.png\" title=\"icon home\" alt=\"icon home\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-14d7f83\" data-id=\"14d7f83\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-172cd56 elementor-widget elementor-widget-ekit-nav-menu\" data-id=\"172cd56\" data-element_type=\"widget\" data-widget_type=\"ekit-nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"ekit-wid-con ekit_menu_responsive_mobile\" data-hamburger-icon=\"\" data-hamburger-icon-type=\"icon\" data-responsive-breakpoint=\"767\">            <button class=\"elementskit-menu-hamburger elementskit-menu-toggler\">\n                                    <span class=\"elementskit-menu-hamburger-icon\"><\/span><span class=\"elementskit-menu-hamburger-icon\"><\/span><span class=\"elementskit-menu-hamburger-icon\"><\/span>\n                            <\/button>\n            <div id=\"ekit-megamenu-main-menu\" class=\"elementskit-menu-container elementskit-menu-offcanvas-elements elementskit-navbar-nav-default elementskit_fill_arrow ekit-nav-menu-one-page- ekit-nav-dropdown-hover\"><ul id=\"menu-main-menu\" class=\"elementskit-navbar-nav elementskit-menu-po-left submenu-click-on-icon\"><li id=\"menu-item-782\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-782 nav-item elementskit-mobile-builder-content\" data-vertical-menu=750px><a href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/about\/\" class=\"ekit-menu-nav-link\">About<\/a><\/li>\n<li id=\"menu-item-783\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-783 nav-item elementskit-dropdown-has relative_position elementskit-dropdown-menu-default_width elementskit-mobile-builder-content\" data-vertical-menu=750px><a href=\"#\" class=\"ekit-menu-nav-link ekit-menu-dropdown-toggle\">Services<i class=\"icon icon-down-arrow1 elementskit-submenu-indicator\"><\/i><\/a>\n<ul class=\"elementskit-dropdown elementskit-submenu-panel\">\n\t<li id=\"menu-item-777\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-777 nav-item elementskit-mobile-builder-content\" data-vertical-menu=750px><a href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/audit-and-assurance\/\" class=\" dropdown-item\">Audit and Assurance<\/a>\t<li id=\"menu-item-776\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-776 nav-item elementskit-mobile-builder-content\" data-vertical-menu=750px><a href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/tax\/\" class=\" dropdown-item\">Tax<\/a>\t<li id=\"menu-item-775\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-775 nav-item elementskit-mobile-builder-content\" data-vertical-menu=750px><a href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/compliance-service\/\" class=\" dropdown-item\">Compliance Service<\/a>\t<li id=\"menu-item-774\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-774 nav-item elementskit-mobile-builder-content\" data-vertical-menu=750px><a href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/corporate-finance\/\" class=\" dropdown-item\">Corporate Finance<\/a>\t<li id=\"menu-item-773\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-773 nav-item elementskit-mobile-builder-content\" data-vertical-menu=750px><a href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/business-solutions\/\" class=\" dropdown-item\">Business Solutions<\/a><\/ul>\n<\/li>\n<li id=\"menu-item-785\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-785 nav-item elementskit-dropdown-has relative_position elementskit-dropdown-menu-default_width elementskit-mobile-builder-content\" data-vertical-menu=750px><a href=\"#\" class=\"ekit-menu-nav-link ekit-menu-dropdown-toggle\">Media Centre<i class=\"icon icon-down-arrow1 elementskit-submenu-indicator\"><\/i><\/a>\n<ul class=\"elementskit-dropdown elementskit-submenu-panel\">\n\t<li id=\"menu-item-1168\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1168 nav-item elementskit-mobile-builder-content\" data-vertical-menu=750px><a href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/news\/\" class=\" dropdown-item\">News<\/a>\t<li id=\"menu-item-1190\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1190 nav-item elementskit-mobile-builder-content\" data-vertical-menu=750px><a href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/article\/\" class=\" dropdown-item\">Article<\/a><\/ul>\n<\/li>\n<li id=\"menu-item-786\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-786 nav-item elementskit-dropdown-has relative_position elementskit-dropdown-menu-default_width elementskit-mobile-builder-content\" data-vertical-menu=750px><a href=\"#\" class=\"ekit-menu-nav-link ekit-menu-dropdown-toggle\">Join KAP<i class=\"icon icon-down-arrow1 elementskit-submenu-indicator\"><\/i><\/a>\n<ul class=\"elementskit-dropdown elementskit-submenu-panel\">\n\t<li id=\"menu-item-779\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-779 nav-item elementskit-mobile-builder-content\" data-vertical-menu=750px><a href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/why-join-us\/\" class=\" dropdown-item\">Why Join Us<\/a>\t<li id=\"menu-item-778\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-778 nav-item elementskit-mobile-builder-content\" data-vertical-menu=750px><a href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/benefits-of-joining\/\" class=\" dropdown-item\">Benefits of Joining<\/a><\/ul>\n<\/li>\n<li id=\"menu-item-781\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-781 nav-item elementskit-mobile-builder-content\" data-vertical-menu=750px><a href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/contact\/\" class=\"ekit-menu-nav-link\">Contact<\/a><\/li>\n<\/ul>\n\t\t\t\t<div class=\"elementskit-nav-identity-panel\">\n\t\t\t\t\t<div class=\"elementskit-site-title\">\n\t\t\t\t\t\t<a class=\"elementskit-nav-logo\" href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\" target=\"_self\" rel=\"\">\n                            <img decoding=\"async\" src=\"\" title=\"\" alt=\"\" \/>\n\t\t\t\t\t\t<\/a> \n\t\t\t\t\t<\/div>\n\t\t\t\t\t<button class=\"elementskit-menu-close elementskit-menu-toggler\" type=\"button\">X<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div><div class=\"elementskit-menu-overlay elementskit-menu-offcanvas-elements elementskit-menu-toggler ekit-nav-menu--overlay\"><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-34602af elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"34602af\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-32f7be4\" data-id=\"32f7be4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5021a43 elementor-pagination-position-inside elementor-widget__width-inherit elementor-arrows-position-inside elementor-widget elementor-widget-image-carousel\" data-id=\"5021a43\" data-element_type=\"widget\" data-settings=\"{&quot;slides_to_show&quot;:&quot;1&quot;,&quot;navigation&quot;:&quot;both&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;infinite&quot;:&quot;yes&quot;,&quot;effect&quot;:&quot;slide&quot;,&quot;speed&quot;:500}\" data-widget_type=\"image-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-widget-image-carousel .swiper-container{position:static}.elementor-widget-image-carousel .swiper-container .swiper-slide figure{line-height:inherit}.elementor-widget-image-carousel .swiper-slide{text-align:center}.elementor-image-carousel-wrapper:not(.swiper-container-initialized) .swiper-slide{max-width:calc(100% \/ var(--e-image-carousel-slides-to-show, 3))}<\/style>\t\t<div class=\"elementor-image-carousel-wrapper swiper-container\" dir=\"ltr\">\n\t\t\t<div class=\"elementor-image-carousel swiper-wrapper\">\n\t\t\t\t\t\t\t\t<div class=\"swiper-slide\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/2022\/10\/Banner-Home-1-Crop.png\" alt=\"Banner Home 1 Crop\" \/><\/figure><\/div><div class=\"swiper-slide\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/2022\/10\/Banner-Home-2-Crop.png\" alt=\"Banner Home 2 Crop\" \/><\/figure><\/div>\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\">\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-left\"><\/i>\t\t\t\t\t\t<span class=\"elementor-screen-only\">Previous<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\">\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-right\"><\/i>\t\t\t\t\t\t<span class=\"elementor-screen-only\">Next<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ad57790 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ad57790\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-318871a\" data-id=\"318871a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c51b9a9 elementor-widget elementor-widget-heading\" data-id=\"c51b9a9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><div class=\"elementor-heading-title elementor-size-default\">Welcome to KAP  Sarjen dan Rekan<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-82836cd elementor-widget elementor-widget-text-editor\" data-id=\"82836cd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>Our Institution consits of selectd professionals dealing in accounting, tax, management consulting and audit services. On the other hand we always give you better value service or better quality compared to the price. Therefore whenever you want to have better value services, we are the right institution to serve your satisfactory.<\/p><p>Our firm was established on year 2002.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cb7d765 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cb7d765\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-da9fa3d\" data-id=\"da9fa3d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c6c8343 elementor-widget elementor-widget-shortcode\" data-id=\"c6c8343\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\">\n<style>\n\t#hotspot-2140 .hotspots-image-container,\n\t#hotspot-2140 .leaflet-container {\n\t\tbackground: #ffffff\t}\n\n\t#hotspot-2140 .hotspots-placeholder {\n\t\tbackground: #2E2D29;\n\t\tborder: 0 #2E2D29 solid;\n\t\tcolor: #DFEBE5;\n\t}\n\n\t#hotspot-2140 .hotspot-title {\n\t\tcolor: #3053af;\n\t}\n\n\t\t\t#hotspot-2140 .hotspot-default {\n\t\t\tstroke-width: 1;\n\t\t\tfill: #ffffff;\n\t\t\tfill-opacity: 0;\n\t\t\tstroke: #ffffff;\n\t\t\tstroke-opacity: 0;\n\t\t}\n\t\t#hotspot-2140 .hotspot-default:hover,\n\t\t#hotspot-2140 .hotspot-default:focus,\n\t\t#hotspot-2140 .hotspot-default.hotspot-active {\n\t\t\tfill: #273568;\n\t\t\tfill-opacity: 0.51;\n\t\t\tstroke: #235B6E;\n\t\t\tstroke-opacity: 1.01;\n\t\t}\n\t\t#hotspot-2140 .leaflet-tooltip,\n\t#hotspot-2140 .leaflet-rrose-content-wrapper {\n\t\tbackground: #2E2D29;\n\t\tborder-color: #2E2D29;\n\t\tcolor: #DFEBE5;\n\t}\n\n\t#hotspot-2140 a.leaflet-rrose-close-button {\n\t\tcolor: #3053af;\n\t}\n\n\t#hotspot-2140 .leaflet-rrose-tip {\n\t\tbackground: #2E2D29;\n\t}\n\n\t#hotspot-2140 .leaflet-popup-scrolled {\n\t\tborder-bottom-color: #DFEBE5;\n\t\tborder-top-color: #DFEBE5;\n\t}\n\n\t#hotspot-2140 .leaflet-tooltip-top:before {\n\t\tborder-top-color: #2E2D29;\n\t}\n\n\t#hotspot-2140 .leaflet-tooltip-bottom:before {\n\t\tborder-bottom-color: #2E2D29;\n\t}\n\t#hotspot-2140 .leaflet-tooltip-left:before {\n\t\tborder-left-color: #2E2D29;\n\t}\n\t#hotspot-2140 .leaflet-tooltip-right:before {\n\t\tborder-right-color: #2E2D29;\n\t}\n<\/style>\n\n\n\t<div class=\"hotspots-container links-only layout-left event-click\" id=\"hotspot-2140\" data-layout=\"left\" data-trigger=\"click\">\n\t\t<div class=\"hotspots-interaction\">\n\t\t\t<div class=\"hotspots-image-container\">\n\t<img\n\t\twidth=\"936\"\n\t\theight=\"764\"\n\t\tsrc=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/2022\/10\/C-Semua-1.jpg\"\n\t\talt=\"Services\"\n\t\tclass=\"hotspots-image skip-lazy\"\n\t\tusemap=\"#hotspots-image-2140\"\n\t\tdata-image-title=\"Services\"\n\t\tdata-image-description=\"\"\n\t\tdata-event-trigger=\"click\"\n\t\tdata-always-visible=\"false\"\n\t\tdata-id=\"2140\"\n\t\tdata-no-lazy=\"1\"\n\t\tdata-lazy-src=\"\"\n\t\tdata-lazy=\"false\"\n\t\tloading=\"eager\"\n\t\tdata-skip-lazy=\"1\"\n\t\t>\n<\/div>\t\t<\/div>\n\t\t<map name=\"hotspots-image-2140\" class=\"hotspots-map\">\n\t\t\t\t\t\t\t\t\t\t\t<area\n\t\t\t\t\tshape=\"circle\"\n\t\t\t\t\tcoords=\"104,242,102\"\n\t\t\t\t\thref=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/audit\"\n\t\t\t\t\trel=\"\"\n\t\t\t\t\ttitle=\"Audit and Assurance\"\n\t\t\t\t\talt=\"Audit and Assurance\"\n\t\t\t\t\tdata-action=\"url\"\n\t\t\t\t\tdata-color-scheme=\"\"\n\t\t\t\t\ttarget=\"\"\n\t\t\t\t\tclass=\"url-area\"\n\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t<area\n\t\t\t\t\tshape=\"circle\"\n\t\t\t\t\tcoords=\"186,520,105\"\n\t\t\t\t\thref=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/Tax\"\n\t\t\t\t\trel=\"\"\n\t\t\t\t\ttitle=\"Tax\"\n\t\t\t\t\talt=\"Tax\"\n\t\t\t\t\tdata-action=\"url\"\n\t\t\t\t\tdata-color-scheme=\"\"\n\t\t\t\t\ttarget=\"\"\n\t\t\t\t\tclass=\"url-area\"\n\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t<area\n\t\t\t\t\tshape=\"circle\"\n\t\t\t\t\tcoords=\"469,659,104\"\n\t\t\t\t\thref=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/compliance\"\n\t\t\t\t\trel=\"\"\n\t\t\t\t\ttitle=\"Compliance Service\"\n\t\t\t\t\talt=\"Compliance Service\"\n\t\t\t\t\tdata-action=\"url\"\n\t\t\t\t\tdata-color-scheme=\"\"\n\t\t\t\t\ttarget=\"\"\n\t\t\t\t\tclass=\"url-area\"\n\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t<area\n\t\t\t\t\tshape=\"circle\"\n\t\t\t\t\tcoords=\"739,515,104\"\n\t\t\t\t\thref=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/corporate\"\n\t\t\t\t\trel=\"\"\n\t\t\t\t\ttitle=\"Corporate Finance\"\n\t\t\t\t\talt=\"Corporate Finance\"\n\t\t\t\t\tdata-action=\"url\"\n\t\t\t\t\tdata-color-scheme=\"\"\n\t\t\t\t\ttarget=\"\"\n\t\t\t\t\tclass=\"url-area\"\n\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t<area\n\t\t\t\t\tshape=\"circle\"\n\t\t\t\t\tcoords=\"832,247,103\"\n\t\t\t\t\thref=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/business\"\n\t\t\t\t\trel=\"\"\n\t\t\t\t\ttitle=\"Business Solutions\"\n\t\t\t\t\talt=\"Business Solutions\"\n\t\t\t\t\tdata-action=\"url\"\n\t\t\t\t\tdata-color-scheme=\"\"\n\t\t\t\t\ttarget=\"\"\n\t\t\t\t\tclass=\"url-area\"\n\t\t\t\t\t>\n\t\t\t\t\t<\/map>\n\n\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c2e6ee8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c2e6ee8\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-04f2375\" data-id=\"04f2375\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-51e3a71 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"51e3a71\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-715e9c2\" data-id=\"715e9c2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-36e4cc4 elementor-widget elementor-widget-heading\" data-id=\"36e4cc4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Latest News<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-5ece7ac\" data-id=\"5ece7ac\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-b49cd22\" data-id=\"b49cd22\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div data-general_settings=\"{&quot;direction&quot;:&quot;alternate&quot;,&quot;loop&quot;:true,&quot;easing&quot;:&quot;easeInOutSine&quot;,&quot;target&quot;:&quot;&quot;}\" data-translate_effect=\"{&quot;x_param_from&quot;:0,&quot;x_param_to&quot;:5,&quot;y_param_from&quot;:0,&quot;y_param_to&quot;:5,&quot;duration&quot;:1000,&quot;delay&quot;:&quot;&quot;}\" class=\"elementor-element elementor-element-2389096 premium-floating-effects-yes e-transform elementor-widget elementor-widget-heading\" data-id=\"2389096\" data-element_type=\"widget\" data-settings=\"{&quot;_transform_skewX_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;_transform_skewX_effect_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewX_effect_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><a href=\"http:\/\/www.kapsarjendanrekan.co.id\/sarjen\/news\">See All News   ><\/a><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-15bb0a6 elementor-widget elementor-widget-shortcode\" data-id=\"15bb0a6\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"cl-layout-container\" style=\"--cl-layout-padding:0px;--cl-layout-margin:0px;\"><div  class=\"cl-layout cl-layout--grid cl-layout--id-1787  cl-layout--equal-rows cl-layout--fill-last-row  cl-layout--col-l-3 cl-layout--col-m-3 cl-layout--col-s-2 cl-layout--col-xs-1\"  style=\"--cl-layout-gap-c: 10px;--cl-layout-gap-r: 10px;\" ><div  class=\"cl-layout__item cl-layout__item--id-1516\" ><div  class=\"cl-template cl-template--post cl-template--id-1786 cl-template--image-top\" ><div class=\"cl-element cl-element-featured_media cl-element--instance-1005  cl-element-featured_media--sizing-natural\"><a class=\"cl-element-featured_media__anchor\" href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/blog\/2022\/10\/11\/menakar-signifikansi-penerapan-standar-akuntansi-baru-terhadap-korporasi-indonesia\/\"><img decoding=\"async\"  class=\"cl-element-featured_media__image\"  src=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/2022\/10\/News-Menakar-300x200.png\"  \/><\/a><\/div><div class=\"cl-element cl-element-section cl-element--instance-1006 \"><div class=\"cl-element cl-element-published_date cl-element--instance-1001 \">October 11th, 2022<\/div><h4 class=\"cl-element cl-element-title cl-element--instance-1002 \"><a class=\"cl-element-title__anchor\" href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/blog\/2022\/10\/11\/menakar-signifikansi-penerapan-standar-akuntansi-baru-terhadap-korporasi-indonesia\/\">Menakar Signifikansi Penerapan Standar Akuntansi Baru terhadap Korporasi Indonesia<\/a><\/h4><div class=\"cl-element cl-element-excerpt cl-element--instance-1003 \">Bisnis.com, JAKARTA - Pada 1 Januari 2020, korporasi Indonesia wajib menerapkan standar akuntansi baru (PSAK71, PSAK72 dan PSAK73), yang diterbitkan oleh Dewan Standar Akuntansi Keuangan&hellip;<\/div><div class=\"cl-element cl-element-link cl-element--instance-1004 \"><a class=\"cl-element-link__anchor\" href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/blog\/2022\/10\/11\/menakar-signifikansi-penerapan-standar-akuntansi-baru-terhadap-korporasi-indonesia\/\">Read More &gt;<\/a><\/div><\/div><\/div><\/div><div  class=\"cl-layout__item cl-layout__item--id-1502\" ><div  class=\"cl-template cl-template--post cl-template--id-1786 cl-template--image-top\" ><div class=\"cl-element cl-element-featured_media cl-element--instance-1005  cl-element-featured_media--sizing-natural\"><a class=\"cl-element-featured_media__anchor\" href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/blog\/2022\/10\/11\/mengenal-ifrs-17-standar-pelaporan-keuangan-internasional\/\"><img decoding=\"async\"  class=\"cl-element-featured_media__image\"  src=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/2022\/10\/News-Mengenal-e1665476025978-300x201.png\"  \/><\/a><\/div><div class=\"cl-element cl-element-section cl-element--instance-1006 \"><div class=\"cl-element cl-element-published_date cl-element--instance-1001 \">October 11th, 2022<\/div><h4 class=\"cl-element cl-element-title cl-element--instance-1002 \"><a class=\"cl-element-title__anchor\" href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/blog\/2022\/10\/11\/mengenal-ifrs-17-standar-pelaporan-keuangan-internasional\/\">Mengenal IFRS 17, Standar Pelaporan Keuangan Internasional<\/a><\/h4><div class=\"cl-element cl-element-excerpt cl-element--instance-1003 \">International Financial Reporting Standards (IFRS) adalah seperangkat standar akuntansi yang dikembangkan oleh International Accounting Standards Board (IASB) yang menjadi standar global untuk penyusunan laporan keuangan&hellip;<\/div><div class=\"cl-element cl-element-link cl-element--instance-1004 \"><a class=\"cl-element-link__anchor\" href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/blog\/2022\/10\/11\/mengenal-ifrs-17-standar-pelaporan-keuangan-internasional\/\">Read More &gt;<\/a><\/div><\/div><\/div><\/div><div  class=\"cl-layout__item cl-layout__item--id-983\" ><div  class=\"cl-template cl-template--post cl-template--id-1786 cl-template--image-top\" ><div class=\"cl-element cl-element-featured_media cl-element--instance-1005  cl-element-featured_media--sizing-natural\"><a class=\"cl-element-featured_media__anchor\" href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/blog\/2022\/10\/08\/mengenal-ifrs-17-standar-pelaporan-keuangan-international\/\"><img decoding=\"async\"  class=\"cl-element-featured_media__image\"  src=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/2022\/10\/News-Berlaku-300x200.png\"  \/><\/a><\/div><div class=\"cl-element cl-element-section cl-element--instance-1006 \"><div class=\"cl-element cl-element-published_date cl-element--instance-1001 \">October 8th, 2022<\/div><h4 class=\"cl-element cl-element-title cl-element--instance-1002 \"><a class=\"cl-element-title__anchor\" href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/blog\/2022\/10\/08\/mengenal-ifrs-17-standar-pelaporan-keuangan-international\/\">Berlaku Mulai 2023, Ini Tantangan Penerapan Standar Akuntansi Internasional<\/a><\/h4><div class=\"cl-element cl-element-excerpt cl-element--instance-1003 \">International Financial Reporting Standards (IFRS) adalah seperangkat standar akuntansi yang dikembangkan oleh International Accounting Standards Board (IASB) yang menjadi standar global untuk penyusunan laporan keuangan&hellip;<\/div><div class=\"cl-element cl-element-link cl-element--instance-1004 \"><a class=\"cl-element-link__anchor\" href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/blog\/2022\/10\/08\/mengenal-ifrs-17-standar-pelaporan-keuangan-international\/\">Read More &gt;<\/a><\/div><\/div><\/div><\/div><\/div><div class=\"cl-pagination\"><\/div><\/div> <\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e864c9f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e864c9f\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e7a7141\" data-id=\"e7a7141\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a0c4c3b elementor-widget elementor-widget-spacer\" data-id=\"a0c4c3b\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-column .elementor-spacer-inner{height:var(--spacer-size)}.e-container{--container-widget-width:100%}.e-container>.elementor-widget-spacer{width:var(--container-widget-width,var(--spacer-size));-ms-flex-item-align:stretch;align-self:stretch;-ms-flex-negative:0;flex-shrink:0}.e-container>.elementor-widget-spacer>.elementor-widget-container,.e-container>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer{height:100%}.e-container>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner{height:var(--container-widget-height,var(--spacer-size))}<\/style>\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ddfa7d6 elementor-section-boxed elementor-section-height-default 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OJK dan IAI Sudah Bahas Penerapan PSAK Terbaru<\/a><\/h3><div class=\"cl-element cl-element-excerpt cl-element--instance-1003 \">Otoritas Jasa Keuangan (OJK) mengadakan pertemuan dengan Ikatan Akuntan Indonesia (IAI) untuk membahas kolaborasi OJK-IAI yang telah tertuang dalam Nota Kesepahaman.<\/div><div class=\"cl-element cl-element-link cl-element--instance-1004 \"><a class=\"cl-element-link__anchor\" href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/blog\/2022\/10\/14\/siap-siap-ojk-dan-iai-sudah-bahas-penerapan-psak-terbaru\/\">Read More &gt;<\/a><\/div><\/div><\/div><\/div><div  class=\"cl-layout__item cl-layout__item--id-1397\" ><div  class=\"cl-template cl-template--post cl-template--id-1900 \" ><div class=\"cl-element cl-element-section cl-element--instance-1006 \"><div class=\"cl-element cl-element-published_date cl-element--instance-1001 \">October 11th, 2022<\/div><h3 class=\"cl-element cl-element-title cl-element--instance-1002 \"><a class=\"cl-element-title__anchor\" href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/blog\/2022\/10\/11\/standar-akuntansi-baru-psak-71-72-dan-73-berlaku-2020-ini-perbedaannya\/\">Standar akuntansi baru PSAK 71, 72, dan 73 berlaku 2020, ini perbedaannya<\/a><\/h3><div class=\"cl-element cl-element-excerpt cl-element--instance-1003 \">Dewan Standar Akuntansi Keuangan (DSAK) telah merilis tiga Pernyataan Standar Akuntansi Keuangan (PSAK) baru. Ini merupakan bagian dari<\/div><div class=\"cl-element cl-element-link cl-element--instance-1004 \"><a class=\"cl-element-link__anchor\" href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/blog\/2022\/10\/11\/standar-akuntansi-baru-psak-71-72-dan-73-berlaku-2020-ini-perbedaannya\/\">Read More &gt;<\/a><\/div><\/div><\/div><\/div><div  class=\"cl-layout__item cl-layout__item--id-1392\" ><div  class=\"cl-template cl-template--post cl-template--id-1900 \" ><div class=\"cl-element cl-element-section cl-element--instance-1006 \"><div class=\"cl-element cl-element-published_date cl-element--instance-1001 \">October 11th, 2022<\/div><h3 class=\"cl-element cl-element-title cl-element--instance-1002 \"><a class=\"cl-element-title__anchor\" href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/blog\/2022\/10\/11\/sudah-efektifkah-ppn-11-persen\/\">Sudah Efektifkah PPN 11 Persen?<\/a><\/h3><div class=\"cl-element cl-element-excerpt cl-element--instance-1003 \">Baru-baru ini masyarakat Indonesia kembali dibuat heboh dengan kebijakan pemerintah terkait perpajakan. 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elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-11053a0\" data-id=\"11053a0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0248709 elementor-widget elementor-widget-heading\" data-id=\"0248709\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-heading-title elementor-size-default\">\u00a9 KAP Sarjen dan Rekan All right Reserved | Decree of the Finance Minister of The Republic Indonesia No. 136\/Km.1\/2022<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-647777b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"647777b\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-aef1d1a\" data-id=\"aef1d1a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-310b3bf elementor-widget elementor-widget-spacer\" data-id=\"310b3bf\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div 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class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Previous Next Welcome to KAP Sarjen dan Rekan Our Institution consits of selectd professionals dealing in accounting, tax, management consulting and audit services. On the other hand we always give you better value service or better quality compared to the price. Therefore whenever you want to have better value services, we are the right institution [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"class_list":["post-118","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/pages\/118","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/comments?post=118"}],"version-history":[{"count":137,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/pages\/118\/revisions"}],"predecessor-version":[{"id":2373,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/pages\/118\/revisions\/2373"}],"wp:attachment":[{"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/media?parent=118"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}