Authors

Bassey Aniefiok Tom

Department of Computer Science, Ignatius Ajuru University of Education, Port-Harcourt, Nigeria

Davies Isobo Nelson

Department of Computer Science, Rivers State University, Nigeria

Abstract

Traditional tithe management systems in religious institutions suffer from critical deficiencies in privacy protection, transparency, and equitable fund redistribution. This paper presents the Confidential Smart Tithe System (CSTS) which is a privacy-preserving, AI-augmented fintech platform designed to manage religious financial contributions with full donor anonymity, voluntary user-controlled giving, AI-driven personalized guidance, and an automated 15% redistribution model for local assemblies. The system integrates Federated Learning (FL), Differential Privacy (DP), Anomaly Detection, and NLP-powered guidance to simultaneously protect contributor identity and improve organizational accountability. The study adopt a hybrid research design combining qualitative interviews (n=30) and quantitative surveys (n=150) alongside Agile (Scrum) development methodology and User-Cantered Design (UCD) principles. Mathematical models are presented for anonymization, redistribution computation, and machine learning components. The system was developed as a web-based platform using HTML5, CSS, JavaScript, and Python programming language, while MySQL database server was employed as the system data store. Evaluation results demonstrate that developed CSTS achieves a 94.7% anonymity preservation rate, 91.2% transaction security score, and 89.3% user satisfaction, outperforming traditional systems across all six key performance dimensions. This study contributes a replicable, ethically grounded framework for digital giving management applicable beyond religious institutions to any community-based financial distribution context.

Keywords

Confidential Tithe System Federated Learning Differential Privacy Fintech Religious Technology Anomaly Detection Privacy-by-Design User-Controlled Giving Local Assembly Redistribution Natural Language Processing.

Citation of this Article

Bassey Aniefiok Tom, & Davies Isobo Nelson. (2026). A Confidential Smart Tithe System with User-Controlled Giving and Local Assembly Redistribution Model. Journal of Artificial Intelligence and Emerging Technologies (JAIET). 3(5), 23-33. Article DOI: https://doi.org/10.47001/JAIET/2026.305003

Licence Copyright (c) 2026 Journal of Artificial Intelligence and Emerging Technologies. This work is licensed under a Creative Commons Attribution Non Commercial 4.0 International Licence.

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