Revitalizing Waqf Governance Through Digital Innovation: A Sharia Perspective on Transparency and Public Accountability
Keywords:
Digital Innovation, Public Accountability, Sharia Governance, Transparency, Waqf Governance.Abstract
The rapid expansion of digital technology has transformed the governance of waqf institutions, creating new opportunities to enhance transparency, accountability, and operational efficiency while simultaneously raising challenges regarding Sharia compliance and institutional legitimacy. This study aims to formulate an integrated framework for revitalizing waqf governance through digital innovation from a Sharia perspective on transparency and public accountability. The research employed a non-empirical qualitative design using a doctrinal and literature-based approach. Data were collected from recent scholarly publications, legal studies, and academic literature concerning waqf governance, digital transformation, Islamic social finance, and maqāṣid al-sharīʿah, followed by critical content analysis and conceptual synthesis. The findings indicate that digital technologies, including blockchain, artificial intelligence, digital accounting, and integrated information systems, strengthen governance effectiveness only when implemented within a governance structure guided by the principles of amanah, justice, transparency, and public welfare. The study further demonstrates that public accountability should be understood as a continuous ethical and institutional process rather than merely financial reporting. The proposed integrated governance model contributes to contemporary Islamic legal scholarship by connecting technological innovation with Sharia governance principles and provides a conceptual foundation for future empirical studies on sustainable digital waqf governance.
Downloads
References
Al Hanif, A., Zahro, K. I., Aziz, M. S. R. K., Rusli, L., & Syahruddin, S. (2025). Productive waqf governance reform in the digital economy: A comparative legal study. Journal of Islamic Law on Digital Economy and Business, 101-120. https://doi.org/10.20885/JILDEB.vol1.iss2.art1
Amirudin, A., & Mardianto, D. (2025). Analisis peran tata kelola berbasis kelembagaan wakaf dalam kerangka ekonomi islam. Jurnal Akuntansi, Keuangan, Perpajakan Dan Tata Kelola Perusahaan, 2(4), 1213-1226. https://doi.org/10.70248/jakpt.v2i4.2408
Aristyanto, E. (2025). Digital Transformation of Waqf Management: Innovation Pathways and Policy Directions in Muslim-Majority Developing Countries. Muslim Heritage, 10(2), 307-324. https://doi.org/10.21154/muslimheritage.v10i2.11597
Belbachir, Y., & Dellali, D. (2025). Mechanisms for Enhancing Waqf Governance in the Context of Digital Transformation and the Transition Towards Smart Administration. Revue Académique de la Recherche Juridique, 16(2), 718-744. https://asjp.cerist.dz/en/article/282839
Fahmi, R. A., & Kurniawan, C. S. (2025). Waqf Governance Models In Shafii Thought: Perpetuity Principles And Modern Institutional Adaptation. Al-Shafi'i| International Journal of Islamic Contemporary Studies, 7(1), 17-36. https://unissa.edu.bn/journal/index.php/al-shafii/article/view/1497
Faujiah, A. (2025). Penguatan Manajemen Wakaf melalui Pengembangan SDM Profesional dan Literasi Masyarakat di Era Digital. Journal of Islamic Economics Studies and Practices, 4(2), 125-138. https://doi.org/10.54180/jiesp.2025.4.2.1-14
Hamzah, F. M. (2025). Modernizing WAQF Governance with Blockchain: A Framework for Transparent, Efficient, and Trust-Based Islamic Social Finance. International Journal on Islamic Applications in Computer Science And Technology, 13(2). https://ijasat.com/index.php/ijasat_en/article/view/163
Ibrahim, A. (2026). Synergizing Digital Innovation, Sustainability, and Maqashid al-Shariah in the Global Islamic Economy. Share: Jurnal Ekonomi dan Keuangan Islam, 15(1), v-xiv. https://doi.org/10.22373/share.0206
Kaharuddin, K., Jahar, A. S., & Afifah, A. A. N. (2026). Integrating blockchain technology into waqf governance: Enhancing transparency and accountability in Sharia finance for achieving SDGs. In Towards Resilient Societies: The Synergy of Religion, Education, Health, Science, and Technology (pp. 501-506). CRC Press. https://doi.org/10.1201/9781003645542-80
Maretaniandini, S. T., Hilmiyah, F., Akbar, S., & Hamid, A. A. (2025). Implementation of advanced technology in waqf management: A systematic literature review. Journal of Islamic Economic Laws, 8(01), 210-236. https://doi.org/10.23917/jisel.v8i01.8518
Mohammad, A. D., & Bayuni, E. M. (2026). Reinterpreting Waqf Principles in The Digital and Sustainable Economy. Jurnal Manajemen, 17, 283-300. https://doi.org/10.32832/jm-uika.v17i2.21460
Mohammed, S., Zaki, A., & Harris, O. (2025). Ai-Driven Transparency: A New Model For Technological Innovation In Waqf Asset Management And Optimization. Journal Islamic Economic Minangkabau, 3(3), 139-150. https://doi.org/10.70177/jiem.v3i3.2738
Muhdlor, N. K. (2026, July). Revitalisasi Wakaf Untuk Pembangunan Berkelanjutan Melalui Integrasi Keuangan Syariah SDGs. In Proceeding of International Conference on Islamic Studies (Vol. 8, No. 1, pp. 83-98). https://proceedingincisst.arraayah.ac.id/index.php/incisst/article/view/279
Puryanti, D., Jabbar, L. A., & Herlambang, S. (2026). Model Qurani-Maqasidi untuk Wakaf Produktif Integrasi Nilai, Governance, dan Dampak Sosial-Ekonomi. Indonesian Journal of Humanities and Social Sciences, 7(1), 267-280. https://ejournal.uit-lirboyo.ac.id/index.php/IJHSS/article/view/6462
Rahmawati, R., & Ismail, H. (2025). Analisis Kesiapan Regulasi Zakat Dan Wakaf Dalam Menghadapi Transformasi Digital: Perspektif Fiqh Dan Kebijakan Publik. Jurnal Tana Mana, 6(1), 544-551. https://doi.org/10.33648/jtm.v6i1.1105
Rezki, M. (2025). Digitalisasi Wakaf Produktif untuk Pemberdayaan Ekonomi Masyarakat. Saramase, 1(1), 12-17. https://ejournal.iainkendari.ac.id/index.php/saramase/article/view/12200
Saputra, W. (2025). Accounting for waqf in the digital era: A systematic literature review on the integration of sharia principles and Islamic fintech. JIMU: Jurnal Ilmiah Multidisipliner, 3(01), 593-605. https://ojs.smkmerahputih.com/index.php/jimu/article/view/832
Saputra, W. (2025). Development of digital green waqf for social sustainability in Riau, Indonesia. Jurnal Ilmu Sosial Dan Humaniora, 1(3), 636-670. https://doi.org/10.63822/ear7k474
Saputra, W. (2025). Digital green waqf: A systematic literature review on sustainable Islamic philanthropy in the digital era. Sujud: Jurnal Agama, Sosial dan Budaya, 1(3), 302-316. https://doi.org/10.63822/86402062
Saputra, W. (2025). Digital Transformation and Audit Innovation in Waqf Institutions: A Systematic Literature Review. Journal of Literature Review, 1(2), 863-875. https://doi.org/10.63822/ms153d43
Saputra, W. (2025). Digitalization of Waqf Accounting: A Systematic Review of the Role of Technology in Waqf Governance. PENG: Jurnal Ekonomi dan Manajemen, 2(4), 4544-4560. https://doi.org/10.62710/nrh0mk91
Sujarwadi, E. T., Tanjung, H., Huda, N., & Saptono, I. T. (2025). Ethical Governance in Cash Waqf: A Systematic Review of Traditional and Contemporary Models. Petita: Jurnal Kajian Ilmu Hukum Dan Syariah, 10(2), 705-730. https://doi.org/10.22373/petita.v10i2.905
Syauky, A., & Mukhtari, A. (2025). Inovasi Wakaf Produktif sebagai Pilar Kemandirian Ekonomi Umat. Mukhtasab: Journal of Economics and Islamic Business, 1(1), 1-16. https://doi.org/10.65802/mukhtasab.v1i1.73
Wijayanti, L. (2024). Transparansi Pengelolaan Zakat Dan Wakaf: Perspektif Good Governance Syariah. Jurnal Ekonomi Islam, 1(2), 382-401. https://oj.mjukn.org/index.php/jei/article/view/707
Yusuf, M. B. (2026). Productive Waqf Transformation: Integration of Islamic Historical Values and Sharia Economic Innovation. al-Afkar, Journal For Islamic Studies, 9(1), 477-485. https://doi.org/10.31943/afkarjournal.v9i1.1930
Zafar, M. B., & Jafar, A. (2025). Waqf over a century: innovation and tradition in shaping social equity and sustainable development. International Journal of Sociology and Social Policy, 1-25. https://doi.org/10.1108/IJSSP-12-2024-0625
