Sumampouw, Olviane, and Miryam Lontoh. “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, no. 5 (October 10, 2022): 4675–4681. Accessed October 6, 2024. http://journal.universitaspahlawan.ac.id/index.php/jpdk/article/view/7388.