Sumampouw, O. and Lontoh, M. 2022. The Effect of Good Governance and Human Resources Capacity On The Quality of Financial Statements In 2019-2021 In Minahasa Utara District. Jurnal Pendidikan dan Konseling (JPDK). 4, 5 (Oct. 2022), 4675–4681. DOI:https://doi.org/10.31004/jpdk.v4i5.7388.