Riska Afrillia Putri and Meigia Nidya Sari 2025. Analysis of the Application of SAK EMKM In Recording Financial Statements at the Orangutan Lodge in Bukit Lawang. International Journal of Economic Research and Financial Accounting (IJERFA). 3, 2 (Jan. 2025). DOI:https://doi.org/10.55227/ijerfa.v3i2.317.