Artificial Intelligence Dalam Transformasi Ekonomi Syariah: Peluang, Tantangan, Dan Implikasi Terhadap Keuangan Islam (Systematic Literature Review)

Abstract

The rapid advancement of artificial intelligence (AI) has driven significant transformation across economic sectors, including the Islamic economy and Islamic finance. Prior systematic reviews have generally examined AI adoption in conventional finance and Islamic finance as separate streams, leaving the interaction between AI-driven opportunities and challenges and the maqashid al-Shariah framework analytically underexplored (research gap). This study addresses that gap by offering an integrated, maqashid-based synthesis of AI opportunities, challenges, and governance implications in Islamic finance (novelty), through a systematic literature review of national and international scholarly publications from 2018 to 2026, the end year reflecting the inclusion of recent advance-access and early-view articles available at the time of writing. The findings indicate that AI opens substantial opportunities in operational efficiency, risk management and fraud detection, personalized financial services, Shariah-compliant investment screening, support for contemporary fatwa formulation, and expanded financial inclusion. Conversely, AI adoption faces challenges related to Shariah compliance stemming from algorithmic opacity (the black box problem), potential algorithmic bias, data and cybersecurity risks, digital literacy gaps, and the absence of a regulatory framework specifically governing the integration of AI with maqashid al-Shariah. These findings underscore the need for cross-disciplinary collaboration among technology developers, Islamic economists, Shariah supervisory boards, and financial authorities to formulate ethical and Shariah-compliant AI governance. Practically, the study recommends adopting a “Shariah compliance by design” approach and developing explainable-AI (XAI) based audit mechanisms so that algorithmic decisions in Islamic financial institutions remain traceable and accountable to Shariah supervisory boards, ensuring that the digital transformation of Islamic finance remains grounded in the values of justice, welfare, and Shariah compliance.