<![CDATA[The transformation of zakat collection in Indonesia remains far below its optimal potential despite the advancement of digitalization. Previous studies have focused on governance, trust, and digital service quality; however, they have not examined muzakki readiness toward the implementation of Sharia-based artificial intelligence. This study introduces the concept of Sharia-AI Assurance as a construct representing confidence in Sharia-compliant technology. The objective of this research is to analyze the influence of perceived Sharia compliance and digital service quality on trust and intention, as well as to examine the role of Sharia-AI assurance as both a predictor and a moderator. This study employs an explanatory quantitative approach through a survey of 383 muzakki across seven regions of Baitul Maal Hidayatullah in East Kalimantan. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that perceived Sharia compliance and digital service quality have significant effects on trust and intention, while trust does not have a significant effect on intention. Sharia-AI Assurance has a positive effect on intention and strengthens the relationship between digital service quality and the intention to pay zakat. These findings recommend strengthening Sharia compliance governance, improving digital service quality, and developing a Sharia-based artificial intelligence assurance framework to optimize zakat collection.]]>
