cloaking buat direct
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  <div class="csl-entry">Analisis Kinerja Belanja Dalam Laporan Realisasi Anggaran . <b>Jurnal Akuntansi Manado (JAIM)</b>, <i>[S. l.]</i>, p. 228 236, 2024. DOI: <a href="https://doi.org/10.53682/jaim.vi.4727">10.53682/jaim.vi.4727</a>. Disponível em: <a href="https://ejurnal.unima.ac.id/index.php/jaim/article/view/4727">https://ejurnal.unima.ac.id/index.php/jaim/article/view/4727</a>. Acesso em: 10 may. 2026.</div>
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