Leveraging Artificial Intelligence for Efficient and Transparent ZISWAF Management: Comparative Insights from Indonesia and Malaysia

Background: Artificial Intelligence (AI) is increasingly transforming Islamic social finance by improving efficiency, transparency, and accountability. However, studies rarely integrate AI governance with Maqāṣid al-Sharī‘ah in the management of Zakat, Infaq, Sadaqah, and Waqf (ZISWAF), particularly from a comparative perspective. This study addresses this gap by examining AI-supported ZISWAF governance in Indonesia and Malaysia.

Methods: This qualitative comparative case study investigated ZISWAF institutions in Banjar (West Java), Nabire (Central Papua), and Malaysia. Data were collected through semi-structured interviews, institutional documents, and field observations, then analyzed thematically using the perspectives of Maqāṣid al-Sharī‘ah and Responsible AI governance.

Results: AI improves administrative efficiency, financial transparency, donor services, and evidence-based decision-making. Nevertheless, implementation differs according to institutional readiness, digital infrastructure, governance capacity, regulatory support, and human resource competence.

Discussion: Effective AI governance requires integrating Responsible AI principles with Maqāṣid al-Sharī‘ah, particularly ḥifẓ al-māl, maṣlaḥah, al-'adl, and amānah. This integration enables technological innovation while maintaining ethical accountability and public trust.

Conclusion: Sustainable AI adoption in ZISWAF institutions depends on harmonizing technological capability, institutional governance, regulatory support, and Islamic ethical principles within an adaptive governance framework.

Novelty: This study proposes a Maqāṣid al-Sharī‘ah-Based AI Governance Model integrating digital infrastructure, institutional governance, Responsible AI, Sharia governance, and stakeholder participation into a unified framework for ethical and sustainable AI implementation in ZISWAF institutions.