<![CDATA[This study examines the harmonization of classical Islamic jurisprudence (fiqh) and Indonesian waqf regulation by focusing on the concept, pillars, requirements, types, governance mechanisms, and legal reform of waqf. The study responds to a persistent gap in the literature: previous research tends to discuss either doctrinal fiqh, productive waqf, cash waqf, or institutional governance separately, while the legal translation of juristic diversity into modern governance arrangements has received less integrated attention. A qualitative integrative literature review was conducted using classical fiqh references, Indonesian statutes and implementing regulations, official policy documents, and peer-reviewed studies published mainly between 2020 and 2025. The material was analyzed through thematic coding, categorization, comparative reading, and cross-source synthesis. The findings show that Indonesian waqf law does not simply reproduce one school of Islamic law. Instead, it selectively institutionalizes shared Sharia principles—preservation of the waqf corpus, lawful benefit, donor capacity, and public welfare—while adopting juristic flexibility regarding duration and movable assets. Law No. 41 of 2004 also transforms doctrinal elements into governance requirements through the formal role of nazhir, waqf designation, registration, evidentiary instruments, reporting, and supervision. The article proposes a Fiqh–Regulation–Governance Harmonization Matrix as an analytical framework comprising four layers: normative core, juridical formalization, governance accountability, and adaptive innovation. This framework clarifies that the major contemporary challenge is not a fundamental contradiction between fiqh and positive law, but the institutional capacity to translate legal flexibility into transparent, professional, and productive waqf management.]]>
