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Poverty which is a problem in all countries to make it one of the priorities of the Sustainable Development Goals (SDGs) needs to be resolved from various aspects. In order to alleviate poverty, cash waqf is a very good alternative besides zakat. The potential of cash waqf in Indonesia is estimated to be quite large. Although there have been initiators and discourse by scientists related to the empowerment of the poor using instruments of Zakat, Alms and Endowments, the management of Waqf using Baitul Maal wa Tamwil (BMT) as a sharia financial institution to empower the poor in Indonesia is still underdeveloped. The most common problems experienced by waqf-based BMTs are related to regulations that must be used in institutions related to legal entities under OJK regulations as well as cooperatives and MSMEs, then human resources, and related to securing cash waqf communities in BMTs that are still low. the government needs to firmly provide direction in the form of regulations under the OJK as well as the Ministry of Cooperatives and MSMEs, while for human resources a continuous recruitment, training and workshop system is needed, a low understanding of the community is provided with existing stakeholders regarding waqf.

Challenges in Management of Baitul Maal wa Tamwil Based on Waqf