Keuangan Syariah Berbasis AI: Menuju Praktik Ekonomi Islam yang Efisien dan Transparan

Abstract

AI technology can provide increased efficiency and transparency in the financial sector, including 
Islamic financial institutions. However, the application of AI in Islamic economics still faces various 
problems, regulations and compliance with maqashid sharia principles. The aim of this research is to 
evaluate the function of AI in Islamic financial practices, find problems that arise, and create an 
implementation model that is in accordance with the principles of justice (adl), trustworthiness and 
social benefit (maslahah). The research was conducted using a literature review method taken from 
high-quality scientific journals and academic books to analyze the application of AI to operational 
efficiency, automatic audits, smart compliance tools, and maqashid sharia. The research results show 
that AI improves efficiency through process automation, predictive analytics, and customer profiling; 
strengthening transparency through algorithm-based audits and digital compliance; and supporting the 
achievement of maqashid sharia by protecting assets, integrity and social benefits. Ethical and regulatory 
challenges can be minimized through Explainable AI, digital compliance standards, and internal agency 
literacy