Legal Framework for Artificial Intelligence in Sharia Supervision of Islamic Financial Institutions Based on the Human-in-the-Loop Model
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DOI:
https://doi.org/10.30641/dejure.2026.V26.181-200Abstract
The development of AI opened up opportunities to enhance the effectiveness of Sharia supervision at LKS; however, to date, there are no regulations that clearly define the legal status, scope of authority, and accountability mechanisms governing its use. This situation creates a regulatory vacuum that has the potential to undermine legal certainty and accountability in Sharia supervision. This study aims to analyze the legal framework for the use of AI in Sharia supervision based on Indonesian positive law, examine the limits of AI’s authority relative to that of the DPS, and formulate a legal framework model for the use of AI based on a “human-in-the-loop” approach. This study employs a doctrinal legal research method using a legislative and conceptual approach. The analysis is conducted prescriptively through legal reasoning based on the P2SK Law, POJK, DSN-MUI fatwas, as well as legal doctrines and Sharia principles. The results of the study indicate that Indonesian positive law has not yet provided comprehensive regulations regarding the legal status, scope of authority, and accountability of AI in Sharia supervision. AI cannot be positioned as a legal subject or replace the authority of the Sharia Supervisory Board (DPS); rather, it serves only as a decision-making support tool operating within specific limits of authority under human supervision. The novelty of this research lies in the formulation of a human-in-the-loop legal framework model that integrates legal construction, the limits of AI authority, and accountability mechanisms into a single regulatory framework. This model positions the DPS as the final decision-maker, while AI serves as an analytical tool to support the effectiveness of Sharia oversight, thereby providing direction for the development of regulations governing the use of AI in the digital transformation of Islamic financial institutions.
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