Artificial Intelligence in Zakat Management: Opportunities, Challenges, and Ethical Considerations

Abstract

Artificial Intelligence is increasingly recognized as a transformative technology capable of enhancing the effectiveness, transparency, and sustainability of zakat management. However, existing studies remain fragmented across technological, governance, and ethical perspectives, limiting a comprehensive understanding of its implementation within Islamic social finance. This study aims to synthesize the current body of knowledge by examining the opportunities, challenges, and ethical implications of Artificial Intelligence in zakat management. A qualitative library research design was employed using a systematic literature review and thematic analysis of peer-reviewed publications indexed in Scopus. The findings identify five interconnected themes: opportunities for Artificial Intelligence adoption, organizational and technological challenges, ethical and Shariah governance, institutional readiness and governance transformation, and future directions for responsible implementation. The study proposes an integrated conceptual perspective that positions Artificial Intelligence as a governance innovation rather than merely a technological tool. This review contributes to the advancement of Islamic social finance by providing a comprehensive framework to support responsible, transparent, and sustainable Artificial Intelligence adoption in zakat institutions.

DOI: https://doi.org/10.5281/zenodo.21412943