<![CDATA[The transformation of waqf law in Indonesia has undergone a significant leap since the enactment of Law Number 41 of 2004 on Waqf. This law represents a point of convergence between Islamic Shari'ah norms and the codified national positive legal system. This article aims to critically analyze the dynamics of harmonization between Shari'ah law and positive law in Indonesian waqf regulation, identify existing normative disharmonies, and propose legal reform constructions grounded in maqasid al-shari'ah. The study employs a juridical-normative method with statutory, conceptual, and comparative approaches. Primary data sources include Law No. 41/2004, Government Regulation No. 42/2006, the Islamic Law Compilation (KHI), MUI fatwas, and Supreme Court decisions on waqf. The findings reveal that Law No. 41/2004 successfully accommodates Shari'ah principles within the positive legal framework through expanded waqf objects, professionalization of nazhir, and the establishment of the Indonesian Waqf Board (BWI). Nevertheless, normative gaps persist between the classical fiqh concept of waqf mu'abbad (perpetual waqf) and waqf mu'aqqat (time-limited waqf) recognized by the Law, as well as implementation challenges in nazhir governance and dispute resolution. This article concludes that strengthening harmonization requires regulatory revision oriented toward maqasid al-shari'ah values, particularly hifzh al-mal and hifzh al-ummah, accompanied by enhanced BWI institutional capacity and waqf administration digitalization.]]>
