Jannah, Raodahtul Odha, et al. “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, vol. 7, no. 2, Dec. 2025, pp. 1-30, doi:10.30863/iebjournal.v7i2.10348.