Artificial intelligence in Zakat and Waqf management: Enhancing fund utilisation for tourism initiatives

Purpose This study aims to propose a conceptual framework for integrating artificial intelligence (AI) into the management of Zakat and Waqf funds, focusing on enhancing their utilisation for tourism development. This study addresses the inefficiencies in current management systems and explores how AI can improve transparency, resource allocation and decision-making in line with Islamic principles. Design/methodology/approach This conceptual paper reviews the existing literature on AI applications in financial systems and explores its potential application in Islamic charitable practices. It proposes a framework based on AI’s ability to analyse large datasets and provide real-time insights to optimise Zakat and Waqf fund allocations for tourism initiatives. This study also discusses the ethical considerations, algorithmic bias and importance of stakeholder involvement. Findings AI offers significant opportunities for improving Zakat and Waqf management by addressing inefficiencies, improving fund allocation and promoting sustainable tourism development. However, the successful integration of AI requires overcoming challenges, such as ethical concerns, infrastructural limitations and the need for religious and community oversight to maintain trust. Originality/value This study fills a gap in the existing research by proposing a tailored AI-based framework specifically for Zakat and Waqf management, an area that has received little attention in AI-driven financial research. This study provides a foundation for future empirical research and pilot projects, particularly in underdeveloped tourist regions.