Wakaf Digital: Analisis Hukum Ekonomi Syariah, Akuntabilitas, dan Tata Kelola Nazhir
Abstract
The development of digital technology has significantly transformed the practice of Islamic philanthropy, particularly in the management of waqf through digital platforms and Islamic financial technology. Digital waqf has emerged as an innovative model that facilitates the collection and distribution of waqf funds more effectively, efficiently, and inclusively. However, the implementation of digital waqf also raises several legal issues related to the validity of digital contracts, accountability of nazhir, and governance mechanisms in accordance with Islamic Economic Law principles. This study aims to analyze the validity of digital waqf from the perspective of Islamic Economic Law, examine the accountability of nazhir in managing digital waqf, and evaluate digital waqf governance based on maqāṣid syariah and Indonesian regulations. This research employs a normative juridical method with a qualitative descriptive-analytical approach through library research using primary, secondary, and tertiary legal materials. The findings reveal that digital waqf is legally permissible as long as it fulfills the pillars and conditions of waqf and complies with sharia principles such as transparency, mutual consent, and the absence of gharar and fraud. Furthermore, digital technology contributes to enhancing transparency and accountability in waqf management, although challenges remain regarding regulatory gaps, digital security, and human resource competence. Therefore, strengthening regulations, digital supervision systems, and professional governance standards are necessary to optimize sustainable digital waqf management in Indonesia.
Keywords
Full Text:
PDF (Bahasa Indonesia)References
Afifah, K., Mohd Fauzi, M., Abu Husin, A., & Asnawi, A. (2023). Wakaf aset digital: Analisis bibliometrik. AKSYANA: Jurnal Akuntansi dan Keuangan Islam, 2(2).
Ardiansyah, J., Samsuri, A., & Yasid, A. (2025). Non fungible token (NFT) sebagai instrumen wakaf digital: Peluang dan tantangan dalam pengelolaan aset syariah. Jurnal Ekonomi Bisnis dan Kewirausahaan, 2(3), 8–20. https://doi.org/10.69714/zkx88608
Askin, M., & Masidin. (2023). Penelitian hukum normatif: Analisis putusan hakim. Prenada Media.
Azka, A., & Ulfa, M. A. (2024). Fintech P2P lending: The phenomenon of the digital financial industry, problems, and an analysis from the perspective of Islamic economic law. J-HES: Jurnal Hukum Ekonomi Syariah, 8(2). https://doi.org/10.26618/j-hes.v8i2.16021
Badan Pemeriksa Keuangan Republik Indonesia. (2019). Peraturan Pemerintah Nomor 71 Tahun 2019 tentang Penyelenggaraan Sistem dan Transaksi Elektronik.
Bahri, A. N., Furqon, A., & Murtadho, A. (2025). Analisis hukum tentang rukun dan syarat wakaf berbasis teknologi digital. Istidlal: Jurnal Ekonomi dan Hukum Islam, 9(1), 46–59.
Bank Indonesia. (2025). Blueprint Sistem Pembayaran Indonesia 2025.
Baznas Republik Indonesia. (2023). Mo Mahdum: Pengumpulan melonjak, BAZNAS optimalkan layanan zakat digital dengan empat pilar.
Budiyanti, H., Puspito, P. I., Apriliyanti, T., Hartati, S. Y., Fakultas Hukum Universitas Muhammadiyah Jakarta, & Kota Tangerang Selatan. (2025). Optimalisasi pemanfaatan wakaf kontemporer dalam perspektif maqashid syaria pada era ekonomi digital. Causa: Jurnal Hukum dan Kewarganegaraan, 16(2). https://cibinstitute.id/index.php/causa/article/view/5127
Dawud, A., & Tirmidzi. (n.d.). Hadis riwayat Abu Dawud No. 3534 dan Tirmidzi No. 1264.
Fahtoni, H., Riauwaldi, I. D. A., Rusdi, M., & Sai'in, A. (2025). Wakaf produktif di era digital: Tinjauan fikih dan implementasi di Indonesia. HES: Jurnal Hukum Ekonomi Syariah, 8(1), 103–112. https://doi.org/10.30595/jhes.v8i2.26387
Indonesia, Majelis Ulama. (2002). Fatwa DSN-MUI tentang wakaf uang.
Jasser Auda. (2008). Maqasid al-Shariah as philosophy of Islamic law: A systems approach. International Institute of Islamic Thought.
Kahf, M. (2003). The role of waqf in improving the Ummah welfare.
Maulana, M. R. (2026). Regulasi wakaf uang digital pada platform fintech syariah di Indonesia. Hakam: Jurnal Kajian Hukum Islam dan Hukum Ekonomi Islam, 10(1), 172–193. https://doi.org/10.33650/jhi.v10i1.14587
Munandar, A., & Hasan, A. (2023). Tinjauan mekanisme pengelolaan wakaf uang berbasis digital pada Lembaga Wakaf Majelis Ulama Indonesia Pusat. JIEI: Jurnal Ilmiah Ekonomi Islam, 9(2), 1057–1063.
Nurjamil, N., Nurhayati, S., Anwar, R., & Sholehudin, E. (2024). Fundraising pembiayaan aset wakaf tanah produktif melalui financial technology dalam perspektif tafsir hukum ekonomi syariah. Jurnal Tabarru': Islamic Banking and Finance, 7(1), 111–120.
Organisation for Economic Co-operation and Development. (2015). Principles of corporate governance.
Pramono, A., Nurhasanah, F., Amalia, S. N., Febriani, X. S., & Marlina, L. (2026). Analisis digital wakaf dalam etika bisnis perspektif Islam. Jurnal Ekonomi Manajemen dan Bisnis, 3(4), 20–26.
Presiden Republik Indonesia. (2004). Undang-Undang Republik Indonesia Nomor 41 Tahun 2004 tentang Wakaf.
Presiden Republik Indonesia. (2006). Peraturan Pemerintah Republik Indonesia Nomor 42 Tahun 2006 tentang Pelaksanaan Undang-Undang Nomor 41 Tahun 2004 tentang Wakaf.
Sugiyono. (2022). Metode penelitian kualitatif. Alfabeta.
Undang-Undang ITE. (n.d.). Undang-Undang Nomor 11 Tahun 2008 tentang Informasi dan Transaksi Elektronik sebagaimana telah diubah terakhir dengan Undang-Undang Nomor 1 Tahun 2024.
United Nations Development Programme. (1997). Governance for sustainable human development.
Uriawan, W., Tarigan, M. F., Zebua, H. K., Andriansyah, M. N., Sukarya, M., & Haikal, M. R. (2025). E-commerce transactions in Islam: Fiqh muamalah on the validity of buying and selling on digital platforms. Cornell University.
Utomo, S. (2025). Digitalisasi wakaf tunai dalam perspektif hukum ekonomi syariah: Peluang dan tantangan. Journal of Islamic Business Law, 2(1), 64–76. https://jurnal.ipeba.ac.id/index.php/HESY/article/view/179
Wahbah al-Zuhayli. (1985a). Al-Fiqh al-Islami wa Adillatuhu (Juz IV). Dar al-Fikr.
Wahbah al-Zuhayli. (1985b). Al-Fiqh al-Islami wa Adillatuhu (Juz X). Dar al-Fikr.
Werner, S., Perez, D., Harz, D., & Knottenbelt, W. J. (n.d.). SoK: Decentralized finance (DeFi) (Vol. 1). Association for Computing Machinery.
Zed, M. (2018). Metode penelitian kepustakaan. Yayasan Obor Indonesia.
DOI: http://dx.doi.org/10.21043/tawazun.v9i1.37362
Refbacks
- There are currently no refbacks.
Copyright (c) 2026 TAWAZUN: Journal of Sharia Economic Law
Tawazun: Journal of Sharia Economic Law has been Indexed by :
Tawazun: Journal of Sharia Economic Law by Sharia Economic Law Department, Sharia Faculty, State Islamic Institute of Kudus, Kudus, Indonesia is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.