A Continuous Temporal Compliance Framework for Automated Zakat Eligibility Determination in Cooperative Financial Information Systems
DOI:
https://doi.org/10.33736/jcsi.12717.2026Keywords:
Continuous compliance modelling, temporal state monitoring, algorithmic governance, cooperative financial information systems, zakat eligibility computation, ICT4DAbstract
Continuous compliance requirements challenge financial information systems when eligibility depends on maintaining specified conditions over uninterrupted temporal intervals. Under the continuous-possession interpretation adopted in this study, Zakat al-Mal eligibility requires a qualifying balance to remain at or above the applicable nisab threshold for a complete lunar year (haul). This study proposes a continuous temporal compliance framework that reconstructs cooperative-account-based eligibility from longitudinal transaction records using haul initiation, interruption-aware reset logic, historical nisab parameterisation, and gold–silver classification. The framework was implemented and evaluated using anonymised records from the KASU Majlis Cooperative Society in Nigeria covering January 2018 to February 2026. Analysis of 214 member accounts identified 37 completed haul intervals and 92 interruption events, showing that threshold attainment did not necessarily result in haul completion and that periodic balance assessment may overlook interruptions within an active cycle. The study contributes to algorithmic governance by applying temporal-state monitoring to Zakat eligibility reconstruction and demonstrates how cooperative financial information systems can support traceable monitoring of duration-dependent obligations. The framework analyses only financial information recorded within the cooperative system and does not constitute a complete determination of a member’s overall personal Zakat liability.
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