still trying to figure this out?
it isn't done in b4a.  not exactly, in any case.  you need a custom webviewclient to deal with
the webviewassetloader api.  you access the client (in b4a) with a javaobject.  it's easy to
implement and it works for loading files stored in dirassets or dirinternal.  but a
customwebview will conflict with webview extenders (eg, webviewextras) not to mention our
core webview. 
for the moment, it is still possible to use the file:// url for targetsdk 30. 
a setting in webviewextras gets you there.