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This study aims to interconnect the concept of waqf and social entrepreneurship. Interconnection is viewed from social entrepreneurial capital, social entrepreneurial profit and social entrepreneurship model. The data were obtained from the results of previous studies and were analyzed using the content analysis method. The results of the study show that the waqf institution obtains financial capital of people’s funds. Financial capital will increase the impact of public trust as the social capital for waqf institutions. Waqf institutions as Nazhirs are human capital that are required to improve their skills and abilities, especially in business sector. The waqf institutions income from social entrepreneurs are distributed for operational costs, social programs and reinvestment of waqf assets. There was a transformation of waqf institution into a social company as a result of the social enterprises that were carried out.

Waqf institutions as a framework for social enterprises in Islam