<![CDATA[This study aims to analyze the transformation of modern waqf management as an Islamic fiscal policy instrument in improving social welfare. The research employs a descriptive qualitative approach using literature studies from accessible academic journals. The findings reveal that modern waqf has significantly transformed from traditional management into a more productive, professional, and technology-based system. Innovations such as cash waqf and digital platforms play a crucial role in enhancing waqf management effectiveness. From an Islamic fiscal perspective, waqf has strong potential as a sustainable public financing instrument, especially in education, healthcare, and economic empowerment sectors. However, challenges such as low public literacy, weak governance, and regulatory limitations remain major obstacles. Therefore, strengthening institutional capacity and integrating policies are necessary to optimize the role of modern waqf in Islamic economic development.]]>
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