Jannah, R.O. et al. 2025. THE EFFECT OF TRANSPARENCY AND INFORMATION TECHNOLOGY USE ON THE QUALITY OF FINANCIAL REPORTS OF ZAKAT MANAGEMENT ORGANIZATIONS WITH HUMAN RESOURCES COMPETENCE AS A MODERATING VARIABLE : (Study of Zakat Management Organizations in Makassar City). Islamic Economic and Business Journal. 7, 2 (Dec. 2025), 1–30. DOI:https://doi.org/10.30863/iebjournal.v7i2.10348.