ANALISIS PERBANDINGAN KINERJA BELANJA KABUPATEN MINAHASA DAN KOTA TOMOHON. Jurnal Akuntansi Manado (JAIM), [S. l.], v. 1, n. 3, p. 78 87, 2021. DOI: 10.53682/jaim.v1i3.653. Disponível em: https://ejurnal.unima.ac.id/index.php/jaim/article/view/653. Acesso em: 25 dec. 2025.