From Console :
1. Sign in to the Amazon EMR console at https://console.aws.amazon.com/elasticmapreduce/.
2. Choose Create cluster.
3. Choose Go to advanced options.
4. In the General options section, in the Logging field, accept the default option: Enabled.
This determines whether Amazon EMR captures detailed log data to Amazon S3. You can only set this when the cluster is created. For more information, see View Log Files.
5. In the S3 folder field, type (or browse to) an Amazon S3 path to store your logs. You may also allow the console to generate an Amazon S3 path for you. If you type the name of a folder that does not exist in the bucket, it is created.
When this value is set, Amazon EMR copies the log files from the EC2 instances in the cluster to Amazon S3. This prevents the log files from being lost when the cluster ends and the EC2 instances hosting the cluster are terminated. These logs are useful for troubleshooting purposes.
For more information, see View Log Files.
6. In the Log encryption field, select Encrypt logs stored in S3 with an AWS KMS customer managed key. Then select an AWS KMS key from the list or enter a key ARN. You may also create a new KMS key.
This option is only available with Amazon EMR version 5.30.0 and later. To use this option, add permission to KMS for your EC2 instance profile and EMR role. For more information, see To encrypt log files stored in Amazon S3 with an AWS KMS customer managed key.
7. Proceed with creating the cluster as described in Plan and Configure Clusters.

From TF:

resource aws_emr_cluster” “example” {
+ log_uri = “s3n://my-emr-logs/test/example”
}

Reference :
https://docs.aws.amazon.com/emr/latest/ManagementGuide/emr-plan-debugging.html