ABSTRACT :Islamic economy has developed very rapidly in the last few decades. This is because the potential of the Islamic industry is very promising, namely the number of Muslim communities in the world is very large. One of the pioneers of its development is Islamic finance. In addition to the Islamic finance industry, which is purely profit oriented, this field also has another category that is no less interesting to apply, namely Islamic social finance. One instrument that has received great attention in the Islamic world, including Indonesia, is the waqf, which is currently developing into a cash productive waqf. BMT UMMAT as one of the Islamic financial institutions that has issued productive cash waqf products in its management has a problem that is not achieving the target of funds and wakif on a project. This problem attracted the author to research in depth using the PPT theory (people, process, and output) to get the root cause and the right strategy to overcome the problem. The method used is qualitative by conducting in-depth interviews, FGDs, and observations at BMT UMMAT. From the PPT theory, the author developed 17 sub-indicators and it was found that 64.7% of the existing sub-indicators experienced a gap. means that only 35.3% percent are in line with the target. This gap is used as the basis for generating the right strategy and allowing it to be implemented soon in accordance with the resources owned by BMT UMMAT.

KEYWORDS –people process and technology, waqf,cash productive waqf