<![CDATA[Purpose: Digital cash waqf can increase public participation and fund mobilization for Islamic social finance, yet governance gaps, weak regulatory enforcement, and adoption barriers limit its potential, particularly in Indonesia. This study examines the intersection of digital governance and technology adoption in cash waqf systems.Design/Methodology: The study applies qualitative content analysis to a purposively sampled corpus of academic literature, institutional reports, and regulatory documents published between 2018 and 2024, complemented by the Unified Theory of Acceptance and Use of Technology (UTAUT) as an interpretive lens, to examine governance practices and adoption barriers across digital cash waqf platforms in Indonesia and comparator countries.Findings: The analysis identifies governance weaknesses, including the lack of standardized service delivery models, inadequate transparency mechanisms, and insufficient regulatory oversight, alongside adoption barriers such as low public awareness and suboptimal user experience. These governance, institutional, and technology gaps are mutually reinforcing rather than independent.Practical Implications: Regulators such as BWI, OJK, and KNEKS need to revise Law No. 41 of 2004 to accommodate digital waqf and fintech-based asset management, introduce regulatory sandboxes, and mandate performance-based accreditation for nazhir institutions, while platform developers adopt open API standards and real-time impact dashboards to strengthen transparency and public trust.Originality/Value: This study contributes to the Islamic fintech and waqf literature by proposing an integrated framework combining governance reform with strategic digital adoption, applying content analysis together with UTAUT to documentary evidence - an approach not previously used to diagnose digital cash waqf governance gaps in Indonesia]]>
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