M. Alimin, J. Tangngisalu, and A. Lalo, “The Influence of Competence and Utilization of Information Technology on the Quality of Financial Reports with Education as a Moderator: Case Study at the Finance Office of Kodam XIV/Hasanuddin as UAPPA-W”, GRAR, vol. 6, no. 1, pp. 463–474, Jan. 2026.