As QT Creator changes as Android Studio, etc. change too, the best way to find the right flags is to create a project with QT Creator and review the used flags in the generated Makefile
Also I have found that building Harbour on Android itself (using termux) is simpler (can't build qtcontribs there, thats the disadvantage)
export HB_PLATFORM=android
export HB_COMPILER=gcc
export HB_INSTALL_PREFIX=/Users/$USER/harbour
export HB_HOST_BIN=/Users/$USER/harbour/bin/darwin/clang
export QT_PATH=/Users/$USER/Qt/5.12.1/android_armv7
export HB_WITH_QT=$QT_PATH/include
export HB_QTPATH=$QT_PATH/bin
export CXXFLAGS=-D__ANDROID_API__=16 -target armv7-none-linux-androideabi -gcc-toolchain /Users/$USER/Library/Android/sdk/ndk-bundle/toolchains/arm-linux-androideabi-4.9/prebuilt/darwin-x86_64 -DANDROID_HAS_WSTRING --sysroot=/Users/$USER/Library/Android/sdk/ndk-bundle/sysroot -isystem /Users/$USER/Library/Android/sdk/ndk-bundle/sysroot/usr/include/arm-linux-androideabi -isystem /Users/$USER/Library/Android/sdk/ndk-bundle/sources/cxx-stl/llvm-libc++/include -isystem /Users/anto/Library/Android/sdk/ndk-bundle/sources/android/support/include -isystem /Users/$USER/Library/Android/sdk/ndk-bundle/sources/cxx-stl/llvm-libc++abi/include -fstack-protector-strong -DANDROID -march=armv7-a -mfloat-abi=softfp -mfpu=vfp -fno-builtin-memmove -mthumb -Oz -Wall -W -D_REENTRANT -fPIC $(DEFINES)
export INCPATH=-I/Users/$USER/Qt/5.12.1/android_armv7/include -I/Users/$USER/Qt/5.12.1/android_armv7/include/QtPrintSupport -I/Users/$USER/Qt/5.12.1/android_armv7/include/QtWidgets -I/Users/$USER/Qt/5.12.1/android_armv7/include/QtGui -I/Users/$USER/Qt/5.12.1/android_armv7/include/QtNetwork -I/Users/$USER/Qt/5.12.1/android_armv7/include/QtCore -I. -I/Users/$USER/Qt/5.12.1/android_armv7/mkspecs/android-clang
export HB_INCLUDE="/Users/$USER/harbour/contrib/qtcontribs/hbqt/qtgui"
export HB_USER_CFLAGS="-std=c++11 $CXXFLAGS $INCPATH"
export HB_USER_CXXFLAGS="-std=c++11 $HB_USER_CFLAGS"
# make clean
# make
/Users/$USER/harbour/bin/darwin/clang/hbmk2 qtcontribs.hbp -I$HB_INCLUDE