I have a juniperus procumbens nana bonsai tree. I got it as a gift in June 2020 and it was growing really well, but is probably only several years old. A week ago, I saw this white growth with a brown spot in the middle showing up on several of the leaves. I’m not sure it’s Leaf Spot or some kind of pest? It looks like a fungus but also like larvae. Pictures attached. I’ve used Neem Oil earlier this week and again today. Please if anyone can help identify the fungus/pest and recommend a fungicide or pesticide that would be greatly appreciated!

Looks like juniper scale to me.
Treat as you would any scale.

Thanks for identifying! What would you recommend as treatment? I’ve heard various things - diluted dish soap mix and soaking the whole plant, neem oil or other horticultural oil, systemic pesticide... not sure which is best. I plan to also use tweezers and remove the ones I see by hand.

I would use a systemic insecticide for scale. Other methods are less sucessfull for me.