CHALLENGES OF DIGITAL TRANSFORMATION OF SHARIA COOPERATIVES AFTER OJK DELEGATION: AI E-AKAD CONSTRUCTION, PDP LAW COMPLIANCE, AND SHARIA DIGITAL GOVERNANCE IN BERAU REGENCY
ABSTRACT : Entering the 2025-2026 year, the digital economy landscape in Indonesian Islamic context goes through regulatory turmoil after the shift of cooperative supervision from Ministry of Cooperative to Financial Services Authority (OJK) and the implementation of heavy sanction under Personal Data Protection (PDP) Law. Sharia cooperatives, as micro-enterprises, find themselves in dilemma between compliance with contemporary positive law requirements and the corridor of Maqashid Syariah. This study qualitatively and phenomenologically analyzes the dynamics of digital transformation in three sharia cooperatives in Berau Regency, East Kalimantan, on the implementation of predictive algorithm (AI Credit Scoring), the validity of e-akad after the implementation of PDP Law, and the reconceptualization of digital sharia governance. It was found that the implementation of AI by cooperatives in Berau resulted in algorithmic discrimination that is contrary to the concept of justice (al-'adl) and results in dharar towards the members. There is a normative conflict in terms of legal aspect between granular consent for biometric data collection in PDP Law and the ijab-kabul regulation in fiqh muamalah. From the governance aspect, there is regulatory asymmetry wherein OJK’s IT audit standard can’t be achieved by the cooperatives due to the incapacity of the DPS in understanding Explainable AI (XAI). Keywords: Digital Transformation 2025; Sharia Cooperative; AI Credit Scoring; PDP Law; OJK; Digital Sharia Governance.