The role of artificial intelligence in improving accounting and organizational efficiency in Zakat offices: A case study on the Zakat office in Sabratha and Al-Ajilat

Zakat offices in Libya are experiencing increasing challenges in managing accounting and organizational tasks concurrently with rapid digital transformation in the charitable sector. This paper aims to assess the readiness of Zakat offices in Sabratha and Al-Ajilat for smart transformation through integrating artificial intelligence tools into accounting and administrative processes, while monitoring their impact on performance efficiency. The study relied on a sample of 40 employees from both financial and organizational structures, selected through stratified random sampling to represent core financial and administrative departments. Data was collected via an electronic questionnaire using Google Forms and analyzed statistically. Results revealed a clear deficiency in digital infrastructure and a shortage of technical staff, with heavy reliance on manual methods leading to slower completion and increased errors. However, the study's data indicated that implementing intelligent automation could accelerate the accounting and administrative cycle by 95% and reduce errors by up to 75%, as well as improve the quality of financial and administrative reports. Differences in ease of system use were observed among employees, alongside a significant lack of technical training. The findings highlighted the most prominent challenges as limited training, weak digital infrastructure, and difficulty adapting to modern solutions. The study recommends investing in infrastructure development, establishing continuous and effective training programs, and adopting advanced AI systems to achieve transparency and enhance the efficiency of charitable work, thus promoting social justice and sustainable development.