RISKA AFRILLIA PUTRI; MEIGIA NIDYA SARI. 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), [S. l.], v. 3, n. 2, 2025. DOI: 10.55227/ijerfa.v3i2.317. Disponível em: http://ijerfa.afdifaljournal.com/index.php/ijerfa/article/view/317. Acesso em: 7 apr. 2026.