Institutional Repository UIN Sunan Kalijaga YogyakartaURGENSI PENGATURAN WAKAF ASET DIGITAL SEBAGAI HARTA BENDA WAKAF DALAM SISTEM PERWAKAFAN NASIONALNIM.: 24203011071Akbar Nur WahidauthorThe development of digital technology has given rise to a new form of wealth that is not always physical but has economic value, can be controlled, transferred, and utilized. This condition opens up opportunities for utilizing digital assets as productive waqf objects. Although Law Number 41 of 2004 concerning Waqf has accommodated intangible movable objects and other movable objects, the provisions have not explicitly and operationally regulated digital assets. Sectoral regulations have also recognized several types of digital assets, such as economic rights over digital works, domain names, crypto assets, and digital tokens, but have not yet linked them to the waqf mechanism. As a result, there is still ambiguity regarding the types of digital assets that can be endowed, proof of ownership, transfer mechanisms, recording, security, and management accountability. This research aims to analyze the position of digital assets as waqf property according to Islamic law and Indonesian positive law, as well as the urgency of regulating them within the national waqf system. This research is a normative legal study with a qualitative approach and is descriptive-analytical in nature. Legal materials were obtained thru library research and document studies, which consisted of primary, secondary, and tertiary legal materials. The research approach included legislative, conceptual, and philosophical approaches. The analysis is conducted juridically-qualitatively thru the inventory, classification, interpretation, and systematization of legal norms related to waqf and digital assets. The theory of property is used to assess the nature of digital assets, the theory of legal certainty to examine the adequacy and clarity of their regulations, while the theory of maṣlaḥah (public interest) and the theory of legal change are used to evaluate the need for legal adjustments in waqf law to the development of digital wealth. The research results show that digital assets can be classified as waqf property selectively and conditionally. According to Islamic law, digital assets must meet the elements of al-māl (property), māl mutaqawwam (valuable property permitted by Sharia), and the requirements of mawqūf bih (waqf object), especially legitimate ownership, clarity of rights, transferability, permissible benefits, secure management, and sustainability of benefits. According to Indonesian positive law, the recognition of digital assets is still partial and depends on the sectoral regulations of each asset. The main issue is not a complete legal vacuum, but rather the ambiguity of the object scope, the incompleteness of the implementation mechanism, and the lack of integration between waqf regulations and digital asset regulations. Therefore, it is necessary to establish implementing regulations or technical guidelines that determine asset classification, proof of ownership, transfer of rights or control, recording in the Waqf Pledge Deed, access security, management, and accountability of the nāẓir. Such regulations are necessary to achieve legal certainty, maṣlaḥah, and ḥifẓ al-māl (protection of property).297.273 Ekonomi Islam / Fiqih Muamalah2026-08-24UIN SUNAN KALIJAGA YOGYAKARTA;FAKULTAS SYARIAH DAN HUKUMThesis

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